LegalizeReform history
Local Government Finance Act 1988
100 versions
· 1988-07-29
2026-04-01
Local Government Finance Act 1988
2026-03-10
Local Government Finance Act 1988
2026-01-30
Local Government Finance Act 1988
2025-07-18
Local Government Finance Act 1988
2025-04-03
Local Government Finance Act 1988
2025-04-01
Local Government Finance Act 1988
2025-02-21
Local Government Finance Act 1988
2024-11-16
Local Government Finance Act 1988
2024-09-17
Local Government Finance Act 1988
2024-04-01
Local Government Finance Act 1988
2024-03-21
Local Government Finance Act 1988
2024-02-23
Local Government Finance Act 1988
2023-12-26
Local Government Finance Act 1988
2023-12-20
Local Government Finance Act 1988
2023-10-26
Local Government Finance Act 1988
2023-05-12
Local Government Finance Act 1988
2023-04-01
Local Government Finance Act 1988
2023-03-07
Local Government Finance Act 1988
2023-02-07
Local Government Finance Act 1988
2023-01-24
Local Government Finance Act 1988
2022-12-23
Local Government Finance Act 1988
2022-06-14
Local Government Finance Act 1988
2022-05-05
Local Government Finance Act 1988
2022-04-28
Local Government Finance Act 1988
2022-03-18
Local Government Finance Act 1988
2022-01-18
Local Government Finance Act 1988
2021-12-03
Local Government Finance Act 1988
2021-05-10
Local Government Finance Act 1988
2021-04-29
Local Government Finance Act 1988
2021-04-01
Local Government Finance Act 1988
2021-03-25
Local Government Finance Act 1988
2021-03-20
Local Government Finance Act 1988
2021-03-15
Local Government Finance Act 1988
2020-06-26
Local Government Finance Act 1988
2020-02-14
Local Government Finance Act 1988
2019-05-23
Local Government Finance Act 1988
2018-11-26
Local Government Finance Act 1988
2018-11-02
Local Government Finance Act 1988
2018-11-01
Local Government Finance Act 1988
2018-05-26
Local Government Finance Act 1988
2018-05-25
Local Government Finance Act 1988
2018-05-24
Local Government Finance Act 1988
2018-02-22
Local Government Finance Act 1988
2018-02-08
Local Government Finance Act 1988
2017-05-08
Local Government Finance Act 1988
2017-01-31
Local Government Finance Act 1988
2016-12-22
Local Government Finance Act 1988
2016-07-04
Local Government Finance Act 1988
2016-05-21
Local Government Finance Act 1988
2016-04-06
Local Government Finance Act 1988
2016-04-01
Local Government Finance Act 1988
2016-03-28
Local Government Finance Act 1988
2016-02-26
Local Government Finance Act 1988
2016-01-28
Local Government Finance Act 1988
2015-10-01
Local Government Finance Act 1988
2015-07-01
Local Government Finance Act 1988
2015-04-01
Local Government Finance Act 1988
2014-04-08
Local Government Finance Act 1988
2014-02-17
Local Government Finance Act 1988
2014-01-15
Local Government Finance Act 1988
2013-06-25
Local Government Finance Act 1988
2013-04-01
Local Government Finance Act 1988
2012-10-31
Local Government Finance Act 1988
2012-08-03
Local Government Finance Act 1988
Changes on 2012-08-03
@@ -1546,49 +1546,23 @@
##### 47
- (1) Where the first and second conditions mentioned in subsections (2) and (3) below or the rural settlement condition and the second condition mentioned in subsection (3) below, or the condition relating to relief for former agricultural premises mentioned in subsection (3C) below and the second condition mentioned in subsection (3) below,or the small business condition and the second condition mentioned in subsection (3) below, are fulfilled the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
- (1) Where the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
- (a) the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the billing authority concerned, and
- (b) sections 43(4) to (6B) and 44 above, sections 45(4) to (4B) and 46 above, regulations under section 57A or 58 below or any provision of or made under Schedule 7A below (as the case may be) shall not apply as regards the day.
- (2) The first condition is that one or more of the following applies on the chargeable day—
- (a) the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);
- (b) the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
- (ba) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and the hereditament is not an excepted hereditament and is wholly or mainly used—
- (i) for the purposes of that club, or
- (ii) for the purposes of that club and of other such registered clubs;
- (c) the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
- (3) The second condition is that, during a period which consists of or includes the chargeable day, a decision of the billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.
- (3A) The rural settlement condition is—
- (aa) that the hereditament is situated in England,
- (a) that on the chargeable day the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year in which that day falls, and
- (b) that the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the chargeable financial year is not more than any amount prescribed by the Secretary of State by order.
- (3B) Where section 43(6B)(c) above does not apply, the billing authority shall not, by virtue of subsection (3A) above, make such a decision as is referred to in subsection (3) above unless it is satisfied that—
- (a) the hereditament is used for purposes which are of benefit to the local community, and
- (b) it would be reasonable for the billing authority to make such a decision, having regard to the interests of persons liable to pay council tax set by it
- (3C) The condition relating to relief for former agricultural premises is that on the chargeable day section 43(6F) above applies to the hereditament.
- (3D) The small business condition is—
- (a) that the hereditament is situated in Wales, and
- (b) that on the chargeable day section 43(4B) above applies to the hereditament
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) The ... condition is that, during a period which consists of or includes the chargeable day, a decision of the billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.
- (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) A determination under subsection (1)(a) above—
@@ -3312,7 +3286,7 @@
- (b) with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 of that Act.
- (3B) Subsection (3A) above shall have effect in relation to the London Development Agency with the substitution for paragraphs (a) and (b) of the words “with the person who is for the time being appointed under paragraph 4(2) of Schedule 2 to the Regional Development Agencies Act 1998 as the chief executive of the London Development Agency”.
- (3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3C) Subsection (3A) above shall have effect in relation to Transport for London with the substitution for paragraphs (a) and (b) of the words “with the person who is for the time being designated for the purpose under subsection (3D) below”.
@@ -3406,17 +3380,11 @@
- (3) The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
- (3A) In the case of the London Development Agency or Transport for London, Part VA of the 1972 Act (access to meetings etc) shall have effect in relation to the meeting as if that authority were a principal council.
- (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) Section 101 of the 1972 Act (delegation) shall not apply to the duty under subsection (2) above where the authority is one to which that section would apply apart from this subsection.
- (4A) In the case of the London Development Agency or Transport for London, neither—
- (a) paragraph 7 of Schedule 2 to the Regional Development Agencies Act 1998 (delegation by London Development Agency etc), nor
- (b) paragraph 7 of Schedule 10 to the 1999 Act (delegation by Transport for London),
shall apply to the duty under subsection (2) above.
- (4A) In the case of ... or Transport for London, paragraph 7 of Schedule 10 to the 1999 Act (delegation by Transport for London) shall not apply to the duty under subsection (2) above.
- (5) If the report was made under section 114(2) above, during the prohibition period the course of conduct which led to the report being made shall not be pursued.
@@ -7776,7 +7744,7 @@
## Part IV — Scotland
#### The charges.
#### Persons subject to personal community charge.
##### 13A
@@ -7840,7 +7808,7 @@
- (3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.
#### Amount for personal community charges.
#### Setting of different amounts.
##### 35A
@@ -8154,7 +8122,7 @@
##### 75A
#### Occupied hereditaments liability.
#### Preparation and maintenance of lists.
##### 78A
@@ -8286,9 +8254,9 @@
#### Special provision for 1995 onwards.
#### Discretionary relief: functions of Mayoral development corporations
#### Special provision for 1995 onwards.
#### Contributions in aid.
#### Interpretation.
##### 114A
@@ -8400,7 +8368,7 @@
- (11) In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England.
#### Pooling.
#### Other transfers between funds.
##### 139A
@@ -8490,7 +8458,7 @@
- (3) In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.
#### Regulations about funds.
#### Interpretation.
##### 13A
@@ -9343,22 +9311,12 @@
[^c13068111]: S. 47 applied (4.3.1996) by [S.I. 1996/263](https://www.legislation.gov.uk/uksi/1996/263), [regs. 1](https://www.legislation.gov.uk/uksi/1996/263/regulation/1), [16(5)](https://www.legislation.gov.uk/uksi/1996/263/regulation/16/5) S. 47 amended (28.11.1994) by [S.I. 1994/2825](https://www.legislation.gov.uk/uksi/1994/2825), [reg. 29](https://www.legislation.gov.uk/uksi/1994/2825/regulation/29)
[^c13068121]: Words in s. 47(1) inserted (19.11.1997) by [1997 c. 29](https://www.legislation.gov.uk/ukpga/1997/29), [s. 1](https://www.legislation.gov.uk/ukpga/1997/29/section/1), [Sch. 1 para. 3(a)](https://www.legislation.gov.uk/ukpga/1997/29/schedule/1/paragraph/3/a); [S.I. 1997/2752](https://www.legislation.gov.uk/uksi/1997/2752), [art. 2(1)](https://www.legislation.gov.uk/uksi/1997/2752/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/1997/2752/article/2/2))
[^c13068131]: Words in s. 47(1) inserted (15.8.2001 for E. and otherwise*prosp.*) by [2001 c. 14](https://www.legislation.gov.uk/ukpga/2001/14), [ss. 2(1)(2)](https://www.legislation.gov.uk/ukpga/2001/14/section/2/1/2), [6(2)](https://www.legislation.gov.uk/ukpga/2001/14/section/6/2); [S.I. 2001/2580](https://www.legislation.gov.uk/uksi/2001/2580), [art. 2(2)](https://www.legislation.gov.uk/uksi/2001/2580/article/2/2)
[^c13068141]: Words in s. 47(1)(a)(3) substituted (6.3.1992) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 65(1)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/65/1) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
[^c13068151]: Words in s. 47(1)(b) substituted (19.11.1997) by [1997 c. 29](https://www.legislation.gov.uk/ukpga/1997/29), [s. 1](https://www.legislation.gov.uk/ukpga/1997/29/section/1), [Sch. 1 para. 3(a)](https://www.legislation.gov.uk/ukpga/1997/29/schedule/1/paragraph/3/a); [S.I. 1997/2752](https://www.legislation.gov.uk/uksi/1997/2752), [art. 2(1)](https://www.legislation.gov.uk/uksi/1997/2752/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/1997/2752/article/2/2))
[^c13068161]: Words substituted by [Local Government and Housing Act 1989 (c. 42, SIF 81:1)](https://www.legislation.gov.uk/ukpga/1989/42), [s. 139](https://www.legislation.gov.uk/ukpga/1989/42/section/139), [Sch. 5 para. 26(2)](https://www.legislation.gov.uk/ukpga/1989/42/schedule/5/paragraph/26/2)
[^c13068171]: S. 47(2)(a) modified by [S.I. 1990/145](https://www.legislation.gov.uk/uksi/1990/145), [reg. 3(7)](https://www.legislation.gov.uk/uksi/1990/145/regulation/3/7)
[^c13068191]: S. 47(3A)(3B) inserted (19.11.1997) by [1997 c. 29](https://www.legislation.gov.uk/ukpga/1997/29), [s. 1](https://www.legislation.gov.uk/ukpga/1997/29/section/1), [Sch. 1 para. 3(b)](https://www.legislation.gov.uk/ukpga/1997/29/schedule/1/paragraph/3/b); [S.I. 1997/2752](https://www.legislation.gov.uk/uksi/1997/2752), [art. 2(1)](https://www.legislation.gov.uk/uksi/1997/2752/article/2/1) (with [art. 2(2)](https://www.legislation.gov.uk/uksi/1997/2752/article/2/2))
[^c13068201]: S. 47(3C) inserted (15.8.2001 for E. and otherwise *prosp.*) by [2001 c. 14](https://www.legislation.gov.uk/ukpga/2001/14), [s. 2(1)(3)](https://www.legislation.gov.uk/ukpga/2001/14/section/2/1/3), [6(2)](https://www.legislation.gov.uk/ukpga/2001/14/section/6/2); [S.I. 2001/2580](https://www.legislation.gov.uk/uksi/2001/2580), [art. 2(2)](https://www.legislation.gov.uk/uksi/2001/2580/article/2/2)
[^c13068221]: Words in s. 47(7) inserted (1.4.1997) by [1997 c. 29](https://www.legislation.gov.uk/ukpga/1997/29), [s. 33(1)](https://www.legislation.gov.uk/ukpga/1997/29/section/33/1), [Sch. 3 para. 23](https://www.legislation.gov.uk/ukpga/1997/29/schedule/3/paragraph/23); [S.I. 1997/1097](https://www.legislation.gov.uk/uksi/1997/1097), [art. 2(b)(c)](https://www.legislation.gov.uk/uksi/1997/1097/article/2/b/c)
[^c13068231]: Words in s. 47(9) substituted (6.3.1992) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 65(2)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/65/2) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
@@ -9723,8 +9681,6 @@
[^c13074451]: S. 114(3B)-(3D) inserted (8.5.2000 for certain purposes and otherwise 3.7.2000) by [1999 c. 29](https://www.legislation.gov.uk/ukpga/1999/29), [s. 130(1)(3)](https://www.legislation.gov.uk/ukpga/1999/29/section/130/1/3) (with [Sch. 12 para. 9(1)](https://www.legislation.gov.uk/ukpga/1999/29/schedule/12/paragraph/9/1)); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [arts. 3](https://www.legislation.gov.uk/uksi/1999/3434/article/3), [4](https://www.legislation.gov.uk/uksi/1999/3434/article/4)
[^c13074461]: [1998 c. 45](https://www.legislation.gov.uk/ukpga/1998/45).
[^c13074491]: S. 114(4)(c) and preceding “; and” added (E.) (11.7.2001) by [S.I. 2001/2237](https://www.legislation.gov.uk/uksi/2001/2237), [art. 20(1)(c)](https://www.legislation.gov.uk/uksi/2001/2237/article/20/1/c) and added (W.) (1.4.2002) by [S.I. 2002/808](https://www.legislation.gov.uk/uksi/2002/808), [art. 19(1)(c)](https://www.legislation.gov.uk/uksi/2002/808/article/19/1/c)
[^c13074511]: S. 114(4A) inserted (8.5.2000 for certain purposes and otherwise 3.7.2000) by [1999 c. 29](https://www.legislation.gov.uk/ukpga/1999/29), [s. 130(1)(4)](https://www.legislation.gov.uk/ukpga/1999/29/section/130/1/4) (with [Sch. 12 para. 9(1)](https://www.legislation.gov.uk/ukpga/1999/29/schedule/12/paragraph/9/1)); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [arts. 3](https://www.legislation.gov.uk/uksi/1999/3434/article/3), [4](https://www.legislation.gov.uk/uksi/1999/3434/article/4)
@@ -9743,8 +9699,6 @@
[^c13074591]: S. 115(4A) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by [1999 c. 29](https://www.legislation.gov.uk/ukpga/1999/29), [s. 131(1)(4)](https://www.legislation.gov.uk/ukpga/1999/29/section/131/1/4) (with [Sch. 12 para. 9(1)](https://www.legislation.gov.uk/ukpga/1999/29/schedule/12/paragraph/9/1)); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [art. 3](https://www.legislation.gov.uk/uksi/1999/3434/article/3), [4](https://www.legislation.gov.uk/uksi/1999/3434/article/4)
[^c13074601]: [1998 c. 45](https://www.legislation.gov.uk/ukpga/1998/45).
[^c13074611]: S. 115(9A) inserted (8.5.2000) for certain purposes (3.7.2000) in so far as not already in force by [1999 c. 29](https://www.legislation.gov.uk/ukpga/1999/29), [s. 131(1)(5)](https://www.legislation.gov.uk/ukpga/1999/29/section/131/1/5) (with Sch. 12 para. 9(1); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [art. 3](https://www.legislation.gov.uk/uksi/1999/3434/article/3), [4](https://www.legislation.gov.uk/uksi/1999/3434/article/4)
[^c13074621]: Words in s. 115(10) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by [1999 c. 29](https://www.legislation.gov.uk/ukpga/1999/29), [s. 131(1)(6)](https://www.legislation.gov.uk/ukpga/1999/29/section/131/1/6) (with [Sch. 12 para. 9(1)](https://www.legislation.gov.uk/ukpga/1999/29/schedule/12/paragraph/9/1)); [S.I. 1999/3434](https://www.legislation.gov.uk/uksi/1999/3434), [arts. 3](https://www.legislation.gov.uk/uksi/1999/3434/article/3), [4](https://www.legislation.gov.uk/uksi/1999/3434/article/4)
@@ -10727,10 +10681,6 @@
[^key-ab32c36e0d1c0df4988bb34d99d66010]: Words in s. 140(2)(e) repealed (27.11.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [s. 128(4)(f)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/f)[(g)(ii)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/g/ii), [Sch. 7 para. 22(c)](https://www.legislation.gov.uk/ukpga/2003/26/schedule/7/paragraph/22/c), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/26/schedule/8/part/1) (with [Sch. 7 para. 9(2)](https://www.legislation.gov.uk/ukpga/2003/26/schedule/7/paragraph/9/2)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/I)
[^key-8aaf9a099d455e68ff5d1a9c0517181e]: S. 47(3D) inserted (27.11.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 61(7)](https://www.legislation.gov.uk/ukpga/2003/26/section/61/7), [128(4)(b)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/b); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/I)
[^key-bda0135c6e0b8728c10a6ffa2d11a25b]: Words in s. 47(1) inserted (27.11.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 61(6)](https://www.legislation.gov.uk/ukpga/2003/26/section/61/6), [128(4)(b)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/b); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/I)
[^key-7dfbec0e65d871b63fff978ed104562e]: Word in s. 78(1) substituted (27.11.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [s. 128(4)(f)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/f), [Sch. 7 para. 15](https://www.legislation.gov.uk/ukpga/2003/26/schedule/7/paragraph/15) (with [Sch. 7 para. 9(2)](https://www.legislation.gov.uk/ukpga/2003/26/schedule/7/paragraph/9/2)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/I)
[^key-2254afb44507791566c97d9834f3ab09]: Sch. 8 para. 9A and cross-heading inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [s. 128(4)(e)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/e), [Sch. 2 para. 2(4)](https://www.legislation.gov.uk/ukpga/2003/26/schedule/2/paragraph/2/4) (with [s. 40(2)](https://www.legislation.gov.uk/ukpga/2003/26/section/40/2)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/I)
@@ -10771,8 +10721,6 @@
[^key-8fe03322cd61b8985db4cb6c0fd4ebea]: S. 43(6)(b) and preceding word inserted (1.4.2004) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 64(1)(b)](https://www.legislation.gov.uk/ukpga/2003/26/section/64/1/b), [128(6)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/6); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II)
[^key-6c79f8ce68fc17a42d5a1d01ef9e0361]: S. 47(2)(ba) inserted (1.4.2004) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 64(3)](https://www.legislation.gov.uk/ukpga/2003/26/section/64/3), [128(6)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/6); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II)
[^key-ae0e91243ab6802100d7844784eae5ab]: S. 67(10A) inserted (1.4.2004) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 64(5)](https://www.legislation.gov.uk/ukpga/2003/26/section/64/5), [128(6)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/6); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II)
[^key-a5f9f8f598f6d22a7168c077f70072f2]: Sch. 5 para. 3(a) substituted (1.4.2004) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 67(2)](https://www.legislation.gov.uk/ukpga/2003/26/section/67/2), [128(6)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/6); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II); [S.I. 2003/2938](https://www.legislation.gov.uk/uksi/2003/2938), [art. 7(a)](https://www.legislation.gov.uk/uksi/2003/2938/article/7/a) (with [art. 8](https://www.legislation.gov.uk/uksi/2003/2938/article/8) [Sch.](https://www.legislation.gov.uk/uksi/2003/2938/schedule)); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. II](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/II)
@@ -10883,8 +10831,6 @@
[^key-0e1f71fa2e394b2671da666c233809fc]: S. 43(6B)(aa) inserted (1.4.2007) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 63(2)](https://www.legislation.gov.uk/ukpga/2003/26/section/63/2), [128(4)(b)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/b); [S.I. 2006/3339](https://www.legislation.gov.uk/uksi/2006/3339), [art. 2](https://www.legislation.gov.uk/uksi/2006/3339/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2006/3339/article/3))
[^key-c210db04d03d1bdce21552e29d7e4466]: S. 47(3A)(aa) inserted (1.4.2007) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 63(3)](https://www.legislation.gov.uk/ukpga/2003/26/section/63/3), [128(4)(b)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/4/b); [S.I. 2006/3339](https://www.legislation.gov.uk/uksi/2006/3339), [art. 2](https://www.legislation.gov.uk/uksi/2006/3339/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2006/3339/article/3))
[^key-93d712fc7e22da88493dd527302c4a4a]: Ss. 86A, 86B and cross-heading inserted (25.5.2007) by [The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388)](https://www.legislation.gov.uk/uksi/2007/1388), [art. 1(2)](https://www.legislation.gov.uk/uksi/2007/1388/article/1/2), [Sch. 1 para. 34](https://www.legislation.gov.uk/uksi/2007/1388/schedule/1/paragraph/34)
[^key-650c2b3fc66e2a15f13775a82255d3b9]: S. 88C inserted (25.5.2007) by [The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388)](https://www.legislation.gov.uk/uksi/2007/1388), [art. 1(2)](https://www.legislation.gov.uk/uksi/2007/1388/article/1/2), [Sch. 1 para. 38](https://www.legislation.gov.uk/uksi/2007/1388/schedule/1/paragraph/38)
@@ -11381,21 +11327,33 @@
[^key-4f2a0ffc7a6e025db69bc419ef41f224]: Words in s. 74(4)(bb) substituted (16.1.2012) by [Police Reform and Social Responsibility Act 2011 (c. 13)](https://www.legislation.gov.uk/ukpga/2011/13), [s. 157(1)](https://www.legislation.gov.uk/ukpga/2011/13/section/157/1), [Sch. 16 para. 182(b)](https://www.legislation.gov.uk/ukpga/2011/13/schedule/16/paragraph/182/b); [S.I. 2011/3019](https://www.legislation.gov.uk/uksi/2011/3019), [art. 3](https://www.legislation.gov.uk/uksi/2011/3019/article/3), [Sch. 1](https://www.legislation.gov.uk/uksi/2011/3019/schedule/1)
[^key-edbe19b8a6faaf034b6cfb95288aa89f]: [S. 65(6)](https://www.legislation.gov.uk/ukpga/1988/41/section/65/6) modified (9.2.2012) by [The Local Authorities (Conduct of Referendums)(England) Regulations 2012 (S.I. 2012/323)](https://www.legislation.gov.uk/uksi/2012/323), [regs. 1](https://www.legislation.gov.uk/uksi/2012/323/regulation/1), [20](https://www.legislation.gov.uk/uksi/2012/323/regulation/20)
[^key-e2a22221a6b4ac7f0682373143e3373d]: [S. 65(6)](https://www.legislation.gov.uk/ukpga/1988/41/section/65/6) modified (18.2.2012) by [The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012 (S.I. 2012/444)](https://www.legislation.gov.uk/uksi/2012/444), [regs. 1](https://www.legislation.gov.uk/uksi/2012/444/regulation/1), [25](https://www.legislation.gov.uk/uksi/2012/444/regulation/25) (with [reg. 27](https://www.legislation.gov.uk/uksi/2012/444/regulation/27))
[^key-070bd241144b28d58dbadd4287031f09]: S. 114(3B) repealed (31.3.2012) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 25 Pt. 32](https://www.legislation.gov.uk/ukpga/2011/20/schedule/25/part/32); [S.I. 2012/628](https://www.legislation.gov.uk/uksi/2012/628), [art. 4(d)](https://www.legislation.gov.uk/uksi/2012/628/article/4/d)
[^key-2d367d69183f0d90c5db9e59b860d979]: S. 115(3A) repealed (31.3.2012) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 25 Pt. 32](https://www.legislation.gov.uk/ukpga/2011/20/schedule/25/part/32); [S.I. 2012/628](https://www.legislation.gov.uk/uksi/2012/628), [art. 4(d)](https://www.legislation.gov.uk/uksi/2012/628/article/4/d)
[^key-256c86ae1585045688c5623bbbe20351]: Words in s. 115(4A) repealed (31.3.2012) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 20 para. 2(a)](https://www.legislation.gov.uk/ukpga/2011/20/schedule/20/paragraph/2/a), [Sch. 25 Pt. 32](https://www.legislation.gov.uk/ukpga/2011/20/schedule/25/part/32); [S.I. 2012/628](https://www.legislation.gov.uk/uksi/2012/628), [art. 4(c)(d)](https://www.legislation.gov.uk/uksi/2012/628/article/4/c/d)
[^key-04554cb01fbe54614ba2cc7d29747e09]: Words in s. 115(4A) substituted (31.3.2012) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 20 para. 2(b)](https://www.legislation.gov.uk/ukpga/2011/20/schedule/20/paragraph/2/b); [S.I. 2012/628](https://www.legislation.gov.uk/uksi/2012/628), [art. 4(c)](https://www.legislation.gov.uk/uksi/2012/628/article/4/c)
[^key-02e67bb5052e7f352dc0b565d6c20aa2]: Words in s. 47(1) substituted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 69(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/2), [240(3)(d)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/d) (with [s. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8)); [S.I. 2012/57](https://www.legislation.gov.uk/uksi/2012/57), [art. 3(b)](https://www.legislation.gov.uk/uksi/2012/57/article/3/b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
[^key-a367afb3ef28c06e7fa1cb05d083af6b]: S. 47(2) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 69(3)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/3), [240(3)(d)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/d), [Sch. 25 Pt. 10](https://www.legislation.gov.uk/ukpga/2011/20/schedule/25/part/10) (with [s. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8)); [S.I. 2012/57](https://www.legislation.gov.uk/uksi/2012/57), [art. 3(b)](https://www.legislation.gov.uk/uksi/2012/57/article/3/b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
[^key-ea6bbe900ee6d3c2bab1dbf460bbb9c9]: Word in s. 47(3) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 69(4)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/4), [240(3)(d)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/d), [Sch. 25 Pt. 10](https://www.legislation.gov.uk/ukpga/2011/20/schedule/25/part/10) (with [s. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8)); [S.I. 2012/57](https://www.legislation.gov.uk/uksi/2012/57), [art. 3(b)](https://www.legislation.gov.uk/uksi/2012/57/article/3/b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
[^key-440b3840d3523d7f648271e0bd2ab043]: S. 47(3A)-(3D) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 69(5)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/5), [240(3)(d)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/d), [Sch. 25 Pt. 10](https://www.legislation.gov.uk/ukpga/2011/20/schedule/25/part/10) (with [s. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8)); [S.I. 2012/57](https://www.legislation.gov.uk/uksi/2012/57), [art. 3(b)](https://www.legislation.gov.uk/uksi/2012/57/article/3/b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
[^key-a8b1d158a5cf38b99867a04691ab70bb]: S. 47(5A)-(5D) inserted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 69(6)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/6), [240(3)(d)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/d) (with [s. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8)); [S.I. 2012/57](https://www.legislation.gov.uk/uksi/2012/57), [art. 3(b)](https://www.legislation.gov.uk/uksi/2012/57/article/3/b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
[^key-96be797a2636910ce5d6e86d8331321c]: S. 47(8A) inserted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 69(7)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/7), [240(3)(d)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/d) (with [s. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8)); [S.I. 2012/57](https://www.legislation.gov.uk/uksi/2012/57), [art. 3(b)](https://www.legislation.gov.uk/uksi/2012/57/article/3/b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
[^key-edbe19b8a6faaf034b6cfb95288aa89f]: [S. 65(6)](https://www.legislation.gov.uk/ukpga/1988/41/section/65/6) modified (9.2.2012) by [The Local Authorities (Conduct of Referendums)(England) Regulations 2012 (S.I. 2012/323)](https://www.legislation.gov.uk/uksi/2012/323), [regs. 1](https://www.legislation.gov.uk/uksi/2012/323/regulation/1), [20](https://www.legislation.gov.uk/uksi/2012/323/regulation/20)
[^key-e2a22221a6b4ac7f0682373143e3373d]: [S. 65(6)](https://www.legislation.gov.uk/ukpga/1988/41/section/65/6) modified (18.2.2012) by [The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012 (S.I. 2012/444)](https://www.legislation.gov.uk/uksi/2012/444), [regs. 1](https://www.legislation.gov.uk/uksi/2012/444/regulation/1), [25](https://www.legislation.gov.uk/uksi/2012/444/regulation/25) (with [reg. 27](https://www.legislation.gov.uk/uksi/2012/444/regulation/27))
[^key-ad55ed7a03d613f47e35139264709f9b]: Words in s. 48(1) repealed (1.4.2012 for E.) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 240(3)(f)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/f), [Sch. 25 Pt. 10](https://www.legislation.gov.uk/ukpga/2011/20/schedule/25/part/10); [S.I. 2012/628](https://www.legislation.gov.uk/uksi/2012/628), [art. 5(c)](https://www.legislation.gov.uk/uksi/2012/628/article/5/c)
[^key-da78375c769e645c6e76839db7738c05]: [S. 65(6)](https://www.legislation.gov.uk/ukpga/1988/41/section/65/6) modified (3.8.2012) by [The Neighbourhood Planning (Referendums) Regulations 2012 (S.I. 2012/2031)](https://www.legislation.gov.uk/uksi/2012/2031), [regs. 1](https://www.legislation.gov.uk/uksi/2012/2031/regulation/1), [15](https://www.legislation.gov.uk/uksi/2012/2031/regulation/15)
[^M_F_ad6a6fa1-e246-42f2-d93f-337bdfc570ed]: S. 47(3A)-(3D) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), ss. 69(5), 240(3)(d), Sch. 25 Pt. 10 (with s. 69(8)); [S.I. 2012/57](https://www.legislation.gov.uk/uksi/2012/57), art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
[^M_F_4ef4962c-360d-4779-abc5-0c860cb0acfb]: Sch. 11 para. 8(4)(f)-(fe) substituted (6.3.1992) for Sch. 11 para. 8(4)(f) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 88(7)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/88/7) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
@@ -11857,570 +11815,570 @@
- (b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
#### Power to designate authorities.
#### Functions to be discharged only by authority.
##### 9A
- (1) A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
$A×BC$
- (2) In sub-paragraph (1) above—
- (a) A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
- (b) B is the small business non-domestic rating multiplier for the year determined in accordance with Part 1 of this Schedule, and
- (c) C is the non-domestic rating multiplier for the year, so far as relating to England, determined in accordance with that Part.
- (3) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
These repeals shall have effect for financial years beginning in or after 1990.
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Valuation according to tone of list.
#### Information.
### Source of payments by Welsh Ministers
##### 16
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
These repeals shall have effect for financial years beginning in or after 1990.
##### 84Q
- (1) The provisions of this Chapter apply as follows—
- (a) sections 85 and 86 apply only in relation to England;
- (b) sections 86A and 86B apply only in relation to Wales;
- (c) sections 87, 88, 88A and 88B apply in relation to England and Wales;
- (d) section 88C applies only in relation to Wales.
- (2) The following functions are exercisable concurrently so far as they relate to police authorities in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) In this section “police authority” means a police authority established by section 3 of the Police Act 1996.
### Additional grant: Wales
##### 86A
- (1) This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
- (2) For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
- (3) Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
- (4) A determination shall state—
- (a) the amount of grant for the year, and
- (b) the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
- (5) A determination shall be specified in a report and the report shall be laid before the Assembly.
- (6) As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.
##### 86B
- (1) This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
- (2) If the report is approved by resolution of the Assembly—
- (a) the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
- (b) the amount shall be distributed on the basis stated in the determination.
- (3) Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.
##### 88C
- (1) The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
- (2) Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
- (a) to which authority it is to be paid,
- (b) the purpose for which it is to be paid, and
- (c) the amount of the grant or the manner in which the amount is to be calculated.
- (3) Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
- (a) to which authorities they are to be paid,
- (b) the purpose for which they are to be paid, and
- (c) either—
- (i) the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
- (ii) the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
- (4) A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
- (5) A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
- (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the Assembly.
- (7) A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
- (a) require the provision of returns or other information before a payment is made to the receiving authority concerned, or
- (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
- (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Welsh Ministers may determine.
##### 45A
- (1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
- (2) The first case is where—
- (a) the ratepayer is a charity or trustees for a charity, and
- (b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
- (3) The second case is where—
- (a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and
- (b) it appears that when the hereditament is next in use—
- (i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
- (ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
##### 66A
- (1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
- (a) since before any event of a prescribed description, or
- (b) by reason of any act done by or on behalf of a prescribed person.
- (2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
- (3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
- (4) The regulations may—
- (a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
- (b) define in what circumstances persons are to be treated for that purpose as connected.
- (5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
- (6) Regulations under this section may be made—
- (a) in relation to England, by the Secretary of State;
- (b) in relation to Wales, by the Welsh Ministers.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Financial administration as to certain authorities.
##### 9A
- (1) A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
$A×BC$
- (2) In sub-paragraph (1) above—
- (a) A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
- (b) B is the small business non-domestic rating multiplier for the year determined in accordance with Part 1 of this Schedule, and
- (c) C is the non-domestic rating multiplier for the year, so far as relating to England, determined in accordance with that Part.
- (3) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
These repeals shall have effect for financial years beginning in or after 1990.
## Part 1 — The Valuation Tribunal for England
### Establishment
##### A1
There shall be a Valuation Tribunal for England.
### Jurisdiction
##### A2
- (1) The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.
- (2) The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—
*This Act*
- Regulations under section 55.
- Paragraph 4 of Schedule 4A.
- Paragraph 5C of Schedule 9.
*Land Drainage Act 1991 (c. 59)*
*Local Government Finance Act 1992 (c. 14)*
- Section 16.
- Regulations under section 24.
- Paragraph 3 of Schedule 3.
- (3) The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.
- (4) The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.
##### A3
- (1) This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.
- (2) The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
- (3) The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.
### Membership
##### A4
The Tribunal is to consist of the following members—
- (a) the President of the Valuation Tribunal for England;
- (b) one or more Vice-Presidents of the Valuation Tribunal for England;
- (c) the members of a panel of persons to act as chairmen of the Tribunal;
- (d) other persons appointed as members of the Tribunal.
##### A5
A Vice-President has the functions assigned to him by the President.
##### A6
- (1) This paragraph applies if—
- (a) the office of President is vacant, or
- (b) the President is absent or otherwise unable to act.
- (2) The President's functions may be exercised by any Vice-President.
##### A7
- (1) It is for the Lord Chancellor to appoint the members of the Tribunal.
- (2) It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed.
- (3) Paragraphs A11 to A13 make further provision about determination of remuneration etc.
##### A8
- (1) It is for the Secretary of State to determine the following matters—
- (a) how many Vice-Presidents the Tribunal is to have;
- (b) how many members the panel of chairmen is to have;
- (c) how many other members the Tribunal is to have.
- (2) A determination under this paragraph may specify, in relation to a class of member—
- (a) a particular number, or
- (b) a minimum number or a maximum number, or both.
- (3) Before making a determination under this paragraph the Secretary of State must consult both of the following—
- (a) the President;
- (b) the Valuation Tribunal Service.
### Tenure of office
##### A9
- (1) A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment.
- (2) That is subject to the other provisions of this Schedule.
##### A10
The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is—
- (a) unable,
- (b) unwilling, or
- (c) unfit (whether because of misbehaviour or otherwise),
to perform his functions as a member of the Tribunal.
### Remuneration, allowances & pension
##### A11
It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.
##### A12
It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.
##### A13
It is for the Secretary of State to determine—
- (a) what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and
- (b) what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.
##### A14
The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.
### Organisation & delegation
##### A15
The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).
##### A16
- (1) The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.
- (2) But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.
- (3) A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).
- (4) Any delegation under sub-paragraph (1) or (3) must be made in writing.
### Dealing with appeals
##### A17
- (1) The President must make tribunal business arrangements.
- (2) Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.
- (3) Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.
- (4) The senior members of the Tribunal are—
- (a) the President;
- (b) the Vice-Presidents;
- (c) the members of the panel of chairmen.
- (5) Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.
##### A18
- (1) This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.
- (2) The other members dealing with the appeal may continue to deal with the appeal.
- (3) Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.
### Regulations
##### A19
- (1) The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal.
- (2) Regulations under this paragraph may include provision about any of these matters—
- (a) the circumstances in which persons are disqualified from becoming or continuing to be members of the Tribunal;
- (b) the circumstances in which members of the Tribunal are to be disqualified from acting;
- (c) the factors which are not to disqualify persons from becoming or continuing to be members of the Tribunal;
- (d) the factors which are not to disqualify members of the Tribunal from acting;
- (e) the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.
- (3) Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.
- (4) Part 3 makes further provision about the kind of regulations that may be made under this paragraph.
### Interpretation
##### A20
In this Part—
- (a) “*Tribunal*” means the Valuation Tribunal for England;
- (b) “*President*” means President of the Valuation Tribunal for England;
- (c) “*Vice-President*” means Vice-President of the Valuation Tribunal for England;
- (d) “*panel of chairmen*” means the panel of persons to act as chairmen of the Tribunal;
- (e) “*Tribunal's staff*” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.
## Part 2 — Valuation Tribunals: Wales
##### 1A
In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.
## Part 3 — Procedure, orders etc
### Procedure
##### 8
- (1) Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.
- (2) The regulations may include provision—
- (a) prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;
- (b) authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;
- (c) prescribing the procedure to be followed before the hearing of an appeal;
- (d) authorising an appeal to be withdrawn before the hearing in prescribed circumstances.
- (3) The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—
- (a) requiring the hearing to take place in public except in prescribed circumstances;
- (b) as to the persons entitled to appear and to be heard on behalf of parties to the appeal;
- (c) authorising the hearing to proceed in the absence of a party or parties to the appeal in prescribed circumstances;
- (d) requiring persons to attend to give evidence and produce documents;
- (e) that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);
- (ea) as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents, of information supplied under—
- (i) Schedule 9 above;
- (ii) regulations under Schedule 2 above;
- (iii) section 82 of the 1967 Act; or
- (iv) regulations under Schedule 2 to the 1992 Act;
or of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996;
- (f) as to the adjournment of the hearing.
- (4) The regulations may include provision—
- (a) that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;
- (b) requiring reasons for a decision to be given;
- (c) authorising a decision to be given orally or in writing;
- (d) authorising a decision to be reserved;
- (e) authorising or requiring an order to be made in consequence of a decision;
- (f) that an order may require a register or list to be altered (prospectively or retrospectively);
- (fa) that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;
- (fb) that an order may require an estimate to be quashed or altered;
- (fc) that an order may require a penalty to be quashed;
- (fd) that an order may require a decision of a billing authority to be reversed;
- (fe) that an order may require a calculation (other than an estimate) of an amount to be quashed and may require the amount to be recalculated;
- (g) that an order may require any ancillary matter to be attended to;
- (h) authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.
- (5) The regulations may include provision—
- (a) requiring decisions and orders to be recorded;
- (b) as to the proof of decisions and orders;
- (c) authorising the correction of clerical errors in records of decisions and orders;
- (d) requiring decisions, orders and corrections to be communicated to the parties to appeals.
- (6) The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.
- (7) The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
### Meaning of tribunal
##### 12A
In this Part references to a tribunal are—
- (a) in relation to England, references to the Valuation Tribunal for England;
- (b) in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.
## Part 4 — Miscellaneous
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
##### 48A
- (1) The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).
- (2) A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.
- (3) A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.
- (4) A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.
- (5) The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—
- (a) beginning to exercise functions under section 47 above, or
- (b) ceasing to exercise functions under that section.
- (6) The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—
- (a) as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;
- (b) as regards costs of collection and recovery in such cases.
##### 49A
- (1) The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
- (2) The regulations may give that relief in relation to a hereditament and a chargeable day only if—
- (a) the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
- (b) it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
- (3) The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
- (4) A prescribed condition may be—
- (a) a condition to be fulfilled in relation to the hereditament,
- (b) a condition to be fulfilled in relation to some other hereditament, or
- (c) some other condition.
- (5) The conditions that may be prescribed include, in particular—
- (a) conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
- (b) conditions relating to the consequences of the alteration;
- (c) conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
- (d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.
#### Functions to be discharged only by authority.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Rating of statutory water undertakings.
### Source of payments by Welsh Ministers
##### 16
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
These repeals shall have effect for financial years beginning in or after 1990.
##### 84Q
- (1) The provisions of this Chapter apply as follows—
- (a) sections 85 and 86 apply only in relation to England;
- (b) sections 86A and 86B apply only in relation to Wales;
- (c) sections 87, 88, 88A and 88B apply in relation to England and Wales;
- (d) section 88C applies only in relation to Wales.
- (2) The following functions are exercisable concurrently so far as they relate to police authorities in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) In this section “police authority” means a police authority established by section 3 of the Police Act 1996.
### Additional grant: Wales
##### 86A
- (1) This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
- (2) For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
- (3) Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
- (4) A determination shall state—
- (a) the amount of grant for the year, and
- (b) the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
- (5) A determination shall be specified in a report and the report shall be laid before the Assembly.
- (6) As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.
##### 86B
- (1) This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
- (2) If the report is approved by resolution of the Assembly—
- (a) the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
- (b) the amount shall be distributed on the basis stated in the determination.
- (3) Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.
##### 88C
- (1) The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
- (2) Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
- (a) to which authority it is to be paid,
- (b) the purpose for which it is to be paid, and
- (c) the amount of the grant or the manner in which the amount is to be calculated.
- (3) Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
- (a) to which authorities they are to be paid,
- (b) the purpose for which they are to be paid, and
- (c) either—
- (i) the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
- (ii) the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
- (4) A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
- (5) A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
- (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the Assembly.
- (7) A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
- (a) require the provision of returns or other information before a payment is made to the receiving authority concerned, or
- (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
- (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Welsh Ministers may determine.
##### 45A
- (1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
- (2) The first case is where—
- (a) the ratepayer is a charity or trustees for a charity, and
- (b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
- (3) The second case is where—
- (a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and
- (b) it appears that when the hereditament is next in use—
- (i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
- (ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
##### 66A
- (1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
- (a) since before any event of a prescribed description, or
- (b) by reason of any act done by or on behalf of a prescribed person.
- (2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
- (3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
- (4) The regulations may—
- (a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
- (b) define in what circumstances persons are to be treated for that purpose as connected.
- (5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
- (6) Regulations under this section may be made—
- (a) in relation to England, by the Secretary of State;
- (b) in relation to Wales, by the Welsh Ministers.
#### Separate administration in England and Wales.
These repeals shall have effect for financial years beginning in or after 1990.
## Part 1 — The Valuation Tribunal for England
### Establishment
##### A1
There shall be a Valuation Tribunal for England.
### Jurisdiction
##### A2
- (1) The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.
- (2) The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—
*This Act*
- Regulations under section 55.
- Paragraph 4 of Schedule 4A.
- Paragraph 5C of Schedule 9.
*Land Drainage Act 1991 (c. 59)*
*Local Government Finance Act 1992 (c. 14)*
- Section 16.
- Regulations under section 24.
- Paragraph 3 of Schedule 3.
- (3) The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.
- (4) The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.
##### A3
- (1) This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.
- (2) The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
- (3) The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.
### Membership
##### A4
The Tribunal is to consist of the following members—
- (a) the President of the Valuation Tribunal for England;
- (b) one or more Vice-Presidents of the Valuation Tribunal for England;
- (c) the members of a panel of persons to act as chairmen of the Tribunal;
- (d) other persons appointed as members of the Tribunal.
##### A5
A Vice-President has the functions assigned to him by the President.
##### A6
- (1) This paragraph applies if—
- (a) the office of President is vacant, or
- (b) the President is absent or otherwise unable to act.
- (2) The President's functions may be exercised by any Vice-President.
##### A7
- (1) It is for the Lord Chancellor to appoint the members of the Tribunal.
- (2) It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed.
- (3) Paragraphs A11 to A13 make further provision about determination of remuneration etc.
##### A8
- (1) It is for the Secretary of State to determine the following matters—
- (a) how many Vice-Presidents the Tribunal is to have;
- (b) how many members the panel of chairmen is to have;
- (c) how many other members the Tribunal is to have.
- (2) A determination under this paragraph may specify, in relation to a class of member—
- (a) a particular number, or
- (b) a minimum number or a maximum number, or both.
- (3) Before making a determination under this paragraph the Secretary of State must consult both of the following—
- (a) the President;
- (b) the Valuation Tribunal Service.
### Tenure of office
##### A9
- (1) A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment.
- (2) That is subject to the other provisions of this Schedule.
##### A10
The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is—
- (a) unable,
- (b) unwilling, or
- (c) unfit (whether because of misbehaviour or otherwise),
to perform his functions as a member of the Tribunal.
### Remuneration, allowances & pension
##### A11
It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.
##### A12
It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.
##### A13
It is for the Secretary of State to determine—
- (a) what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and
- (b) what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.
##### A14
The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.
### Organisation & delegation
##### A15
The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).
##### A16
- (1) The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.
- (2) But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.
- (3) A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).
- (4) Any delegation under sub-paragraph (1) or (3) must be made in writing.
### Dealing with appeals
##### A17
- (1) The President must make tribunal business arrangements.
- (2) Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.
- (3) Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.
- (4) The senior members of the Tribunal are—
- (a) the President;
- (b) the Vice-Presidents;
- (c) the members of the panel of chairmen.
- (5) Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.
##### A18
- (1) This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.
- (2) The other members dealing with the appeal may continue to deal with the appeal.
- (3) Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.
### Regulations
##### A19
- (1) The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal.
- (2) Regulations under this paragraph may include provision about any of these matters—
- (a) the circumstances in which persons are disqualified from becoming or continuing to be members of the Tribunal;
- (b) the circumstances in which members of the Tribunal are to be disqualified from acting;
- (c) the factors which are not to disqualify persons from becoming or continuing to be members of the Tribunal;
- (d) the factors which are not to disqualify members of the Tribunal from acting;
- (e) the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.
- (3) Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.
- (4) Part 3 makes further provision about the kind of regulations that may be made under this paragraph.
### Interpretation
##### A20
In this Part—
- (a) “*Tribunal*” means the Valuation Tribunal for England;
- (b) “*President*” means President of the Valuation Tribunal for England;
- (c) “*Vice-President*” means Vice-President of the Valuation Tribunal for England;
- (d) “*panel of chairmen*” means the panel of persons to act as chairmen of the Tribunal;
- (e) “*Tribunal's staff*” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.
## Part 2 — Valuation Tribunals: Wales
##### 1A
In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.
## Part 3 — Procedure, orders etc
### Procedure
##### 8
- (1) Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.
- (2) The regulations may include provision—
- (a) prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;
- (b) authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;
- (c) prescribing the procedure to be followed before the hearing of an appeal;
- (d) authorising an appeal to be withdrawn before the hearing in prescribed circumstances.
- (3) The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—
- (a) requiring the hearing to take place in public except in prescribed circumstances;
- (b) as to the persons entitled to appear and to be heard on behalf of parties to the appeal;
- (c) authorising the hearing to proceed in the absence of a party or parties to the appeal in prescribed circumstances;
- (d) requiring persons to attend to give evidence and produce documents;
- (e) that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);
- (ea) as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents, of information supplied under—
- (i) Schedule 9 above;
- (ii) regulations under Schedule 2 above;
- (iii) section 82 of the 1967 Act; or
- (iv) regulations under Schedule 2 to the 1992 Act;
or of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996;
- (f) as to the adjournment of the hearing.
- (4) The regulations may include provision—
- (a) that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;
- (b) requiring reasons for a decision to be given;
- (c) authorising a decision to be given orally or in writing;
- (d) authorising a decision to be reserved;
- (e) authorising or requiring an order to be made in consequence of a decision;
- (f) that an order may require a register or list to be altered (prospectively or retrospectively);
- (fa) that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;
- (fb) that an order may require an estimate to be quashed or altered;
- (fc) that an order may require a penalty to be quashed;
- (fd) that an order may require a decision of a billing authority to be reversed;
- (fe) that an order may require a calculation (other than an estimate) of an amount to be quashed and may require the amount to be recalculated;
- (g) that an order may require any ancillary matter to be attended to;
- (h) authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.
- (5) The regulations may include provision—
- (a) requiring decisions and orders to be recorded;
- (b) as to the proof of decisions and orders;
- (c) authorising the correction of clerical errors in records of decisions and orders;
- (d) requiring decisions, orders and corrections to be communicated to the parties to appeals.
- (6) The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.
- (7) The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
### Meaning of tribunal
##### 12A
In this Part references to a tribunal are—
- (a) in relation to England, references to the Valuation Tribunal for England;
- (b) in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.
## Part 4 — Miscellaneous
These repeals shall have effect for financial years beginning in or after 1990.
##### 48A
- (1) The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).
- (2) A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.
- (3) A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.
- (4) A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.
- (5) The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—
- (a) beginning to exercise functions under section 47 above, or
- (b) ceasing to exercise functions under that section.
- (6) The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—
- (a) as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;
- (b) as regards costs of collection and recovery in such cases.
##### 49A
- (1) The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
- (2) The regulations may give that relief in relation to a hereditament and a chargeable day only if—
- (a) the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
- (b) it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
- (3) The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
- (4) A prescribed condition may be—
- (a) a condition to be fulfilled in relation to the hereditament,
- (b) a condition to be fulfilled in relation to some other hereditament, or
- (c) some other condition.
- (5) The conditions that may be prescribed include, in particular—
- (a) conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
- (b) conditions relating to the consequences of the alteration;
- (c) conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
- (d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.
#### Functions to be discharged only by authority.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals shall have effect for financial years beginning in or after 1990.
2012-02-18
Local Government Finance Act 1988
2012-02-09
Local Government Finance Act 1988
2012-01-16
Local Government Finance Act 1988
2012-01-15
Local Government Finance Act 1988
2011-12-03
Local Government Finance Act 1988
2011-10-01
Local Government Finance Act 1988
2011-04-01
Local Government Finance Act 1988
2011-02-23
Local Government Finance Act 1988
2011-02-16
Local Government Finance Act 1988
2010-12-16
Local Government Finance Act 1988
2010-04-01
Local Government Finance Act 1988
2010-03-24
Local Government Finance Act 1988
2009-12-17
Local Government Finance Act 1988
2009-10-01
Local Government Finance Act 1988
2009-08-19
Local Government Finance Act 1988
2009-06-01
Local Government Finance Act 1988
2009-02-09
Local Government Finance Act 1988
2008-12-24
Local Government Finance Act 1988
2008-12-12
Local Government Finance Act 1988
2008-11-26
Local Government Finance Act 1988
2008-07-23
Local Government Finance Act 1988
2008-04-01
Local Government Finance Act 1988
2008-03-28
Local Government Finance Act 1988
2008-03-05
Local Government Finance Act 1988
2007-12-30
Local Government Finance Act 1988
2007-11-01
Local Government Finance Act 1988
2007-07-28
Local Government Finance Act 1988
2007-07-19
Local Government Finance Act 1988
2007-05-25
Local Government Finance Act 1988
2007-04-01
Local Government Finance Act 1988
2007-03-15
Local Government Finance Act 1988
2007-03-01
Local Government Finance Act 1988
2007-02-01
Local Government Finance Act 1988
2006-07-25
Local Government Finance Act 1988
2006-05-26
Local Government Finance Act 1988
2006-02-15
Local Government Finance Act 1988
original version
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