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Reform history

Local Government Finance Act 1988

100 versions · 1988-07-29

2026-04-01

Local Government Finance Act 1988

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2026-03-10

Local Government Finance Act 1988

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2026-01-30

Local Government Finance Act 1988

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2025-07-18

Local Government Finance Act 1988

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2025-04-03

Local Government Finance Act 1988

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2025-04-01

Local Government Finance Act 1988

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2025-02-21

Local Government Finance Act 1988

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2024-11-16

Local Government Finance Act 1988

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Changes on 2024-11-16

@@ -4,7 +4,7 @@

### Charges

#### Improvement rate relief

#### Charitable rate relief

##### 1

@@ -1232,11 +1232,11 @@

##### 41

- (1) In accordance with this Part the valuation officer for a billing authority shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).

- (2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards, subject to subsection (2A).

- (2A) In the case of a billing authority in England—

- (1) In accordance with this Part the valuation officer for a billing authority in England shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).

- (2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards....

- (2A) But—

- (a) subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and

@@ -1258,7 +1258,7 @@

- (8) In compiling and maintaining the list which must be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.

- (9) This section in its application to Wales is subject to section 54A (postponement of compilation of Welsh lists for 2015 onwards).

- (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Contents of local lists

@@ -1284,7 +1284,7 @@

- (4) For each day on which a hereditament is shown in the list, it must also show the rateable value of the hereditament

- (5) The list must also contain such information about hereditaments shown in it as may be prescribed by the Secretary of State by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.

- (5) The list must also contain such information about hereditaments shown in it as may be prescribed by the appropriate national authority by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.

#### Occupied hereditaments liability

@@ -1298,7 +1298,7 @@

- (2) In such a case the ratepayer shall be liable to pay an amount calculated by—

- (a) finding the chargeable amount for each chargeable day in accordance with [Schedule 4ZA](#p00235), and

- (a) finding the chargeable amount for each chargeable day in accordance with Schedule 4ZA, and

- (b) aggregating the amounts found under paragraph (a) above.

@@ -1386,7 +1386,7 @@

- (c) the hereditament is shown for the day in a local non-domestic rating list in force for the year, and

- (d) on the day the hereditament falls within a class prescribed by the Secretary of State by regulations.

- (d) on the day the hereditament falls within a class prescribed by the appropriate national authority by regulations.

- (2) In such a case the ratepayer shall be liable to pay an amount calculated by—

@@ -1420,7 +1420,7 @@

- (8) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

- (9) For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

- (9) For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.

- (10) Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—

@@ -1496,9 +1496,15 @@

- (b) the decision is made more than six months after the end of the financial year in which the day falls.

- (7) A decision under subsection (3) above by a billing authority in Wales is invalid as regards a day if made more than six months after the end of the financial year in which the day falls.

- (8) The Secretary of State may make regulations containing provision—

- (6B) A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—

- (a) the day falls before the end of the financial year beginning on 1 April 2023, and

- (b) the decision is made more than six months after the end of the financial year in which the day falls.

- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (8) The appropriate national authority may make regulations containing provision—

- (a) requiring notice to be given of any determination or decision;

@@ -1558,7 +1564,7 @@

##### 50

- (1) The Secretary of State may make such regulations as he sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.

- (1) The appropriate national authority may make such regulations as it sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.

- (2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

@@ -1584,11 +1590,11 @@

##### 52

- (1) In accordance with this Part the central valuation officer shall compile, and then maintain, lists (to be called central non-domestic rating lists).

- (2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards, subject to subsection (2A).

- (2A) In the application of this section to England—

- (1) In accordance with this Part the central valuation officer shall compile, and then maintain, lists for England (to be called central non-domestic rating lists).

- (2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards ... .

- (2A) But—

- (a) subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and

@@ -1608,7 +1614,7 @@

- (7) A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.

- (8) This section in its application to Wales is subject to section 54A (postponement of compilation of Welsh lists for 2015 onwards).

- (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Contents of central lists

@@ -1656,7 +1662,7 @@

- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (8) The amount the ratepayer is liable to pay under this section shall be paid to the Secretary of State.

- (8) The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority.

- (9) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

@@ -1672,7 +1678,13 @@

- (b) the authority or Secretary of State (as the case may be) must alter the deposited copy accordingly.

- (2) The Secretary of State may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.

- (1A) The Welsh Ministers may make regulations providing that where a copy of a list has been sent under section 41ZA(6) or 52ZA(6) and the valuation officer alters the list before it comes into force—

- (a) the officer must inform the billing authority or the Welsh Ministers (as the case may be), and

- (b) the authority or the Welsh Ministers (as the case may be) must alter their copy accordingly.

- (2) The appropriate national authority may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.

- (3) The regulations may include provision that where a valuation officer intends to alter a list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

@@ -1742,12 +1754,18 @@

- (c) provision as to the recovery (by deduction or otherwise) of sums due.

- (7A) The regulations may include provision that—

- (a) where a valuation officer for a billing authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) or 41A(10) above, the authority must alter the copy accordingly;

- (7A) In relation to England, the regulations may include provision that—

- (a) where a valuation officer for a billing authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) ... above, the authority must alter the copy accordingly;

- (b) where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.

- (7AA) In relation to Wales, the regulations may include provision that—

- (a) where a valuation officer for a billing authority has informed the authority of an alteration of a local non-domestic rating list compiled by the officer, the authority must alter its copy of the list accordingly;

- (b) where the central valuation officer has informed the Welsh Ministers of an alteration of a central non-domestic rating list compiled for Wales, the Welsh Ministers must alter their copy of the list accordingly.

- (7B) For the purposes of subsections (4B)(b) and (5A)(d) “*the appropriate fund*” means—

- (a) where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter an English list, the Consolidated Fund, and

@@ -1780,7 +1798,7 @@

##### 58

- (1) In relation to any relevant period the Secretary of State may make regulations under this section which apply in relation to Wales.

- (1) In relation to any relevant period the Welsh Ministers may make regulations under this section which apply in relation to Wales.

- (2) The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—

@@ -1792,13 +1810,13 @@

- (4) A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.

- (5) Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.

- (6) Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.

- (7) Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

- (7A) Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—

- (5) Rules prescribed under this section may be framed by reference to such factors as the Welsh Ministers think fit.

- (6) Without prejudice to section 143A(2)(b) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.

- (7) Without prejudice to section 143A(2)(b) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

- (7A) Without prejudice to section 143A(2) and (3) below, regulations under this section may include provision—

- (a) imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

@@ -1806,11 +1824,11 @@

- (8) Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.

- (9) In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular financial year does not exceed that which it would in his opinion be likely to be apart from the regulations.

- (9) In making regulations under this section the Welsh Ministers shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to them and all billing authorities by way of non-domestic rates as regards a particular financial year does not exceed that which it would in their opinion be likely to be apart from the regulations.

- (10) For the purposes of this section—

- (a) a relevant period is a period of five years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;

- (a) a relevant period is a period of three years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;

- (b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

@@ -1818,7 +1836,7 @@

##### 59

Where a contribution in aid of non-domestic rating is made in respect of a hereditament which is exempt from local non-domestic rating by virtue of paragraph 19A of Schedule 5 below (property occupied for purposes of visiting forces etc.), the contribution shall be paid to the Secretary of State.

#### Pooling

@@ -1848,7 +1866,7 @@

##### 63

- (1) The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate.

- (1) The appropriate national authority may make such regulations as it sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate.

- (2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

@@ -1876,17 +1894,11 @@

- (2A) In addition, a right is a hereditament if—

- (a) it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as—

- (i) the Secretary of State in relation to England, or

- (ii) the National Assembly for Wales in relation to Wales,

may by order specify, and

- (a) it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as the appropriate national authority may by order specify, and

- (b) the meter is owned by a person other than the consumer of the service.

- (3) The Secretary of State may make regulations providing that in prescribed cases—

- (3) The appropriate national authority may make regulations providing that in prescribed cases—

- (a) anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;

@@ -1940,7 +1952,7 @@

and hereditaments occupied or owned by the same person are not prevented from being contiguous under paragraph (a) or (b) merely because there is a space between them that is not occupied or owned by that person.

- (3A) The Secretary of State may make regulations providing that where on any land there are two or more moorings which—

- (3A) The appropriate national authority may make regulations providing that where on any land there are two or more moorings which—

- (a) are owned by the same person,

@@ -1998,7 +2010,7 @@

- (11) In subsection (2) above “*land*” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.

- (11A) The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.

- (11A) The appropriate national authority may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.

- (11B) In subsection (2A) above “*land*” includes a wall or other part of a building.

@@ -2162,7 +2174,7 @@

- “*relevant leasehold interest*” means an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.

- (9) The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of this Part.

- (9) The appropriate national authority may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of this Part.

#### Interpretation: other provisions

@@ -2207,6 +2219,12 @@

- (11) The 1967 Act is the General Rate Act 1967.

- (12) Nothing in a private or local Act passed before this Act shall have the effect that a hereditament is exempt as regards non-domestic rating, or prevent a person being subject to a non-domestic rate, or prevent a person being designated or a description of hereditament being prescribed under section 53 above.

- (12A) References to “the appropriate national authority” are—

- (a) in relation to England, to the Secretary of State;

- (b) in relation to Wales, to the Welsh Ministers.

- (13) This section and sections 64 to 66 above apply for the purposes of this Part.

@@ -3552,7 +3570,7 @@

- (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.

- (4B) In the case of a corporate joint committee, regulation [13](https://www.legislation.gov.uk/ukpga/1988/41/regulation/13/2024-09-17) of the Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (arrangements for the discharge of functions) does not apply to the duty under subsection (2).

- (4B) In the case of a corporate joint committee, regulation [13](https://www.legislation.gov.uk/ukpga/1988/41/regulation/13/2024-11-16) of the Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (arrangements for the discharge of functions) does not apply to the duty under subsection (2).

- (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.

@@ -4035,7 +4053,7 @@

- (3) Parts III and V shall be construed accordingly so that (for instance) references to authorities shall be read as references to those in England or Wales, as the case may be.

- (4) Any power conferred by this Act on the Secretary of State or the Treasury may be exercised differently for England and Wales, whether or not it is exercised separately; and this shall not prejudice the generality of section 143(1) below.

#### Payments to and from authorities

@@ -4053,7 +4071,7 @@

- (4) The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above is the same as the total of the amount or amounts mentioned in subsection (1)(b) above no payment need be made in respect of the former or the latter.

- (5) Without prejudice to section 143(2) below, the regulations may include provision—

- (5) Without prejudice to sections 143(2) and 143A(3), the regulations may include provision—

- (a) treating any liability mentioned in subsection (1) above as discharged accordingly;

@@ -4083,11 +4101,13 @@

##### 143

- (A1) This section applies in respect of powers to make an order or regulations under this Act except where section 143A applies.

- (1) The power to make an order or regulations under this Act may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.

- (2) An order or regulations under this Act may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State the Minister of Agriculture, Fisheries and Food , the Treasury or the Welsh Ministers (as the case may be) to be necessary or expedient.

- (3) Subject to subsections (3C) to (9E) below, the power to make an order or regulations under this Act shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament or, in the case of an order or regulations made by the Welsh Ministers, of the National Assembly for Wales.

- (2) An order or regulations under this Act may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State the Minister of Agriculture, Fisheries and Food or the Treasury (as the case may be) to be necessary or expedient.

- (3) Subject to subsections (3D) to (9E) below, the power to make an order or regulations under this Act shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament ....

- (3ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

@@ -4095,31 +4115,19 @@

- (3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (3C) The power to make an order under section 54A is exercisable by statutory instrument, and no such order is to be made unless a draft of the order has been laid before and approved by resolution of the National Assembly for Wales.

- (3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (3D) Any power to make regulations conferred by section 55 (alteration of non-domestic rating lists) is exercisable by statutory instrument.

- (a) where those regulations relate to a proposal to alter an English list, a draft of the instrument has been laid before and approved by a resolution of each House of Parliament;

- (b) where those regulations relate to a proposal to alter a Welsh list, a draft of the instrument has been laid before and approved by a resolution of the National Assembly for Wales.

- (3F) Any other statutory instrument containing regulations under section 55 is—

- (a) in the case of regulations relating to England, subject to annulment in pursuance of a resolution of either House of Parliament;

- (b) in the case of regulations relating to Wales, subject to annulment in pursuance of a resolution of the National Assembly for Wales.

- (3G) In subsection (3E), “*English list*” and “*Welsh list*” have the same meaning as in section 55.

- (3E) A statutory instrument which contains (whether alone or with other provision) regulations made by virtue of section 55(4A)(c) or (4B) (alteration of non-domestic rating lists: financial penalties) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

- (3F) Any other statutory instrument containing regulations under section 55 is subject to annulment in pursuance of a resolution of either House of Parliament.

- (3G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (4) The power to make regulations under section . . . 57A above shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by resolution of each House of Parliament.

- (4ZA) The power to make regulations under section 63A or 66A shall be exercisable by statutory instrument, and no such regulations shall be made unless—

- (a) in the case of regulations relating to England, a draft of the regulations has been laid before and approved by resolution of each House of Parliament;

- (b) in the case of regulations relating to Wales, a draft of the regulations has been laid before and approved by resolution of the National Assembly for Wales.

- (4ZA) The power to make regulations under section 63A or 66A shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.

- (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

@@ -4133,41 +4141,29 @@

- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (7A) The power to make regulations under paragraph 3(3) or 6(3) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—

- (a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;

- (b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.

- (7A) The power to make regulations under paragraph 3(3) or 6(3) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

- (7B) The power to make regulations under paragraph 8(1)(d)(ii) or 10(9) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.

- (7C) The power to make regulations under paragraph 1(2) or 3(9) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—

- (a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;

- (b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.

- (7C) The power to make regulations under paragraph 1(2) or 3(9) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

- (7D) The power to make regulations under paragraph 3(6) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.

- (7E) The power to make regulations under paragraph 3(4) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—

- (a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;

- (b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.

- (7E) The power to make regulations under paragraph 3(4) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

- (7F) The power to make regulations under paragraph 6(8) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.

- (8) The power to make an order under paragraph 3 of Schedule 6 below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.

- (9) The powers to make regulations under paragraph A10(4)(b) or 5(13A) of Schedule 7 are exercisable as mentioned in that Schedule.

- (9) The powers to make regulations under paragraph A10(4)(b) ... of Schedule 7 are exercisable as mentioned in that Schedule.

- (9A) The power to make an order under paragraph 5 of Schedule 7A below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.

- (9AZA) The power of the Welsh Ministers to make regulations under paragraph 5(1D)(c) of Schedule 9 shall be exercisable by statutory instrument, and no such regulations shall be made by them unless a draft of the regulations has been laid before and approved by resolution of Senedd Cymru.

- (9AZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (9AA) The power of the Secretary of State to make an order under paragraph 5G of Schedule 9 shall be exercisable by statutory instrument, and no such order shall be made by him unless a draft of it has been laid before and approved by resolution of each House of Parliament.

- (9AB) The power of the Welsh Ministers to make regulations under paragraph 6AA(1) or (5) of Schedule 9 shall be exercisable by statutory instrument, and no such regulations shall be made by them unless a draft of the regulations has been laid before and approved by resolution of Senedd Cymru.

- (9AB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

- (9B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

@@ -5701,7 +5697,7 @@

- (3) “*Accessory*” means a manhole, ventilating shaft, pumping station, pump or other accessory.

- (4) The Secretary of State may by order repeal sub-paragraphs (1) to (3) above.

- (4) The appropriate national authority may by order repeal sub-paragraphs (1) to (3) above.

### Property of drainage authorities

@@ -5807,11 +5803,11 @@

- (2) An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the Local Government, Planning and Land Act 1980.

### Power to confer exemption

### Power to confer exemption : England

##### 20

- (1) The Secretary of State may make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.

- (1) The Secretary of State may in relation to England make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.

- (2) But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions.

@@ -5869,7 +5865,7 @@

- (a) the day on which the list must be compiled, or

- (b) such day preceding that day as may be specified by the Secretary of State by order in relation to the list.

- (b) such day preceding that day as may be specified by the appropriate national authority by order in relation to the list.

- (4) Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the day by reference to which the determination is to be made is—

@@ -5881,7 +5877,7 @@

- (6) Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the material day (but this is subject to paragraph 2ZA).

- (6A) For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the Secretary of State.

- (6A) For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the appropriate national authority.

- (7) The matters are—

@@ -5901,15 +5897,15 @@

- (e) the use or occupation of other premises situated in the locality of the hereditament.

- (8) The Secretary of State may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed class, prescribed assumptions (as to the hereditament or otherwise) are to be made.

- (8) The appropriate national authority may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed class, prescribed assumptions (as to the hereditament or otherwise) are to be made.

- (8A) For the purposes of this paragraph the state of repair of a hereditament at any time relevant for the purposes of a list shall be assumed to be the state of repair in which, under sub-paragraph (1) above, it is assumed to be immediately before the assumed tenancy begins.

- (9) The Secretary of State may make regulations providing that in arriving at an amount under sub-paragraph (1) , (1A) or (1B) above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act.

- (9) The appropriate national authority may make regulations providing that in arriving at an amount under sub-paragraph (1) , (1A) or (1B) above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act.

- (10) If a day is specified under sub-paragraph (3)(b) above the same specification must be made in relation to all lists to be compiled on the same day.

- (11) For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

- (11) For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.

- (12) Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors—

@@ -6477,7 +6473,7 @@

##### 1

The Secretary of State may make regulations containing such provision as he sees fit in relation to the collection and the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.

The appropriate national authority may make regulations containing such provision as it sees fit in relation to the collection and the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.

##### 2

@@ -6487,7 +6483,7 @@

- (b) references to the amount payable are to the amount he is liable to pay,

- (c) references to the payee are to the billing authority to which he is liable to pay or (where section 54 applies) the Secretary of State, and

- (c) references to the payee are to the billing authority to which he is liable to pay or (where section 54 applies) the appropriate national authority, and

- (d) references to the financial year are to the financial year concerned.

@@ -6551,7 +6547,7 @@

- (e) allowing winding-up.

- (3) The regulations may include provision equivalent to any provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 subject to any modifications the Secretary of State thinks fit.

- (4) The regulations may include provision that—

@@ -6563,9 +6559,9 @@

- (1) This paragraph applies to—

- (a) any sum which has become payable to the Secretary of State under any provision included under paragraph 2 above and has not been paid;

- (b) any sum which has become payable (by way of repayment) to a person other than a billing authority or the Secretary of State under any provision included under paragraph 2 above and has not been paid.

- (a) any sum which has become payable to the appropriate national authority under any provision included under paragraph 2 above and has not been paid;

- (b) any sum which has become payable (by way of repayment) to a person other than a billing authority or the appropriate national authority under any provision included under paragraph 2 above and has not been paid.

- (2) Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.

@@ -6613,7 +6609,7 @@

- (1) If in the course of the exercise of its functions any information comes to the notice of a billing authority which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.

- (1A) The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed.

- (1A) The appropriate national authority may make regulations containing provision that, at such times and in such manner as may be prescribed, a billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed.

- (2) . . .

@@ -6633,15 +6629,15 @@

##### 8

- (1) A person may require a valuation officer to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—

- (1) A person may require a valuation officer of a billing authority in England to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—

- (a) the officer is maintaining the list, and

- (b) the list is in force or has been in force at any time in the preceding 5 years.

- (2) A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

- (a) the authority has deposited the copy under section 41(6B) or 41A(10) above, and

- (2) A person may require a billing authority in England to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

- (a) the authority has deposited the copy under section 41(6B) ... above, and

- (b) the list is in force or has been in force at any time in the preceding 5 years.

@@ -6651,7 +6647,7 @@

- (b) the list is in force or has been in force at any time in the preceding 5 years.

- (4) A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

- (4) A person may require a billing authority in England to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

- (a) the authority has deposited the copy under section 41(6) above, and

@@ -7020,6 +7016,8 @@

- (b) regulations under section 55 above.

- (ba) section 63L;

- (c) paragraph 4 of Schedule 4A above.

- (ca) paragraph 5C of Schedule 9 above;

@@ -7208,7 +7206,7 @@

- (b) an appeal shall lie to the Upper Tribunal in respect of a decision or order which is given or made by a tribunal on an appeal under paragraph 4 of Schedule 4A above or regulations under section 55 above.

- (1A) Regulations under paragraph 1 may also include provision that an appeal lies to the Upper Tribunal in respect of a decision or order given or made by a tribunal established under that paragraph on an appeal under paragraph 5C or 6AA of Schedule 9.

- (2) The regulations may include—

@@ -7264,9 +7262,9 @@

##### 16

- (1) Without prejudice to section 143(1) above, regulations under this Schedule may make different provision for cases where valuation tribunals exercise jurisdiction conferred on them by or under different provisions of this Act or the 1992 Act.

- (2) Without prejudice to section 143(2) above, regulations under this Schedule may include provision amending, adapting, repealing or revoking any provision of or made under the 1967 Act or any other Act.

- (1) Without prejudice to sections 143(1) and 143A(2)(b), regulations under this Schedule may make different provision for cases where valuation tribunals exercise jurisdiction conferred on them by or under different provisions of this Act or the 1992 Act.

- (2) Without prejudice to sections 143(2) and 143A(3), regulations under this Schedule may include provision amending, adapting, repealing or revoking any provision of or made under the 1967 Act or any other Act.

##### 17

@@ -7538,7 +7536,7 @@

## Part IV — Scotland

#### The charges.

#### Persons subject to personal community charge.

##### 13A

@@ -7602,7 +7600,7 @@

- (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

@@ -7696,53 +7694,7 @@

##### 41A

- (1) Every new valuation officer shall, on 1st April 1996, compile a list (“*the amalgamated list*”) for the new billing authority for which he is appointed, based on the information provided for him under this section.

- (2) The amalgamated list shall contain the information which was included in the local non-domestic rating lists compiled on 1st April 1995 for the old billing authorities (“*the current lists*”) so far as that information is relevant.

- (3) The amalgamated list shall also include the information which was included in any current list by way of an alteration, so far as that information is relevant.

- (4) A new valuation officer’s amalgamated list shall be treated, for the purposes of this Act, as the local non-domestic rating list for his new billing authority and shall be deemed to have come into force on 1st April 1995.

- (5) Where an amalgamated list contains information which is derived from any alteration made to any list or lists from which it is derived, the amalgamated list shall be treated as having been varied on the date on which the alteration was made.

- (6) Subsections (2) to (6B) of section 41 above shall not apply in relation to an amalgamated list.

- (7) Every valuation officer shall—

- (a) on or before 15th October 1995, provide the appropriate new valuation officer with the information recorded in his local non-domestic rating list as at 30th September 1995, so far as it is relevant; and

- (b) on 31st March 1996, provide the appropriate new valuation officer with the information recorded in his local non-domestic rating list as at that date, so far as it is relevant.

- (8) A new valuation officer receiving any information under subsection (7)(a) above shall send a copy of it to his new billing authority as soon as is reasonably practicable.

- (9) As soon as is reasonably practicable after compiling an amalgamated list, a new valuation officer shall send a copy of it to his new billing authority.

- (10) A new billing authority receiving a copy of an amalgamated list under subsection (9) above shall, as soon as is reasonably practicable, deposit it at its principal office.

- (11) In this section—

- “*old authority*” has the same meaning as in the Local Government (Wales) Act 1994;

- “*old billing authority*” means a billing authority which is an old authority;

- “*new billing authority*” means a billing authority which is a new principal council;

- “*new principal council*” has the same meaning as in the Local Government (Wales) Act 1994;

- “*valuation officer*” means a valuation officer for an old billing authority; and

- “*new valuation officer*” means a valuation officer for a new billing authority.

- (12) For the purposes of this section—

- (a) references to a valuation officer’s local non-domestic rating list are references to the local non-domestic rating list maintained by him under this Act;

- (b) a new valuation officer’s area is the area of the new billing authority for which he is appointed;

- (c) the appropriate new valuation officer, in relation to any information which relates to any hereditament is the new valuation officer for the new billing authority in whose area the hereditament is situated; and

- (d) information is relevant in relation to a new valuation officer, or his area, if it relates to a hereditament which is in his area.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

##### 42A

@@ -7901,6 +7853,8 @@

- (iii) part of a building situated in England and added to an existing building which a hereditament shown in a list comprises or includes or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included.

- (iv) a building that has been subject to alterations where the building is comprised in a hereditament situated in Wales that was (but is no longer) shown in a list.

##### 65A

- (1) This Part applies to the Crown as it applies to other persons.

@@ -7933,7 +7887,7 @@

##### 75A

#### Occupied hereditaments liability and reliefs.

#### Preparation and maintenance of lists.

##### 78A

@@ -8065,11 +8019,11 @@

This Part does not apply to a Welsh county council or county borough council (for whom provision as to the establishment of a council fund is made by section 38 of the Local Government (Wales) Act 1994).

#### Unoccupied hereditaments: zero-rating

#### Unoccupied hereditaments: liability and reliefs.

#### Local retention of non-domestic rates

#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Special levies.

##### 114A

@@ -8181,7 +8135,7 @@

- (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.

#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Interpretation.

##### 139A

@@ -8271,7 +8225,7 @@

- (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.

#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

#### Power to designate authorities.

##### 13A

@@ -8373,7 +8327,7 @@

- (1) Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.

- (2) The Secretary of State may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.

- (2) The appropriate national authority may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.

- (3) Regulations under sub-paragraph (2) above may include—

@@ -8479,7 +8433,7 @@

- (2) The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—

- (a) such amount as the Secretary of State may by order specify for the purposes of this paragraph; and

- (a) such amount as the appropriate national authority may by order specify for the purposes of this paragraph; and

- (b) the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditaments as consists of buildings so used and occupied.

@@ -8830,7 +8784,7 @@

##### 12

Without prejudice to the generality of section 143(1) and (2) above and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—

Without prejudice to the generality of sections 143 (1) and (2) and 143A(2)(b) and (3) and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—

- (a) imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

@@ -8858,17 +8812,17 @@

- (1) Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—

- (a) the Secretary of State;

- (a) the appropriate national authority;

- (b) any appropriate precepting authority; or

- (c) any appropriate levying body,

to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty.

- (2) Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the Secretary of State or any appropriate precepting authority to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs to ensure that the provision is met.

- (3) Where any person other than the Secretary of State fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.

to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs in order to fulfil its duty.

- (2) Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the appropriate national authority or any appropriate precepting authority to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs to ensure that the provision is met.

- (3) Where any person other than the appropriate national authority fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.

- (4) For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.

@@ -9054,8 +9008,6 @@

[^c13066781]: S. 41(6A)(6B) inserted 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. 19](https://www.legislation.gov.uk/ukpga/1989/42/schedule/5/paragraph/19)

[^c13066791]: S. 41A inserted (3.5.1995) by [1994 c. 19](https://www.legislation.gov.uk/ukpga/1994/19), [s. 37](https://www.legislation.gov.uk/ukpga/1994/19/section/37) (with [ss. 54(5)(7)](https://www.legislation.gov.uk/ukpga/1994/19/section/54/5/7), [55(5)](https://www.legislation.gov.uk/ukpga/1994/19/section/55/5), [Sch. 17 paras. 22(1)](https://www.legislation.gov.uk/ukpga/1994/19/schedule/17/paragraph/22/1), [23(2)](https://www.legislation.gov.uk/ukpga/1994/19/schedule/17/paragraph/23/2)); [S.I. 1995/852](https://www.legislation.gov.uk/uksi/1995/852), [art. 6(1)](https://www.legislation.gov.uk/uksi/1995/852/article/6/1) (with [art. 6(2)-(5)](https://www.legislation.gov.uk/uksi/1995/852/article/6/2))

[^c13066801]: Words substituted for s. 42(4)(a)(b) 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. 20](https://www.legislation.gov.uk/ukpga/1989/42/schedule/5/paragraph/20)

[^c13066811]: S. 42A 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. 1](https://www.legislation.gov.uk/ukpga/1997/29/schedule/1/paragraph/1); [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))

@@ -9098,8 +9050,6 @@

[^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)

[^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))

[^c13068241]: S. 47(9)(c) and “; or” immediately preceding it inserted (3.7.2000) by [1999 c. 29](https://www.legislation.gov.uk/ukpga/1999/29), [s. 138](https://www.legislation.gov.uk/ukpga/1999/29/section/138) (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. 4](https://www.legislation.gov.uk/uksi/1999/3434/article/4)

@@ -9142,8 +9092,6 @@

[^c13068861]: Words in s. 55(7A)(a) 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. 67(3)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/67/3) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))

[^c13068871]: Words in s. 55(7A)(a) inserted (3.4.1995) by [1994 c. 19](https://www.legislation.gov.uk/ukpga/1994/19), [s. 66(6)](https://www.legislation.gov.uk/ukpga/1994/19/section/66/6), [Sch. 16 para. 84](https://www.legislation.gov.uk/ukpga/1994/19/schedule/16/paragraph/84) (with [ss. 54(5)(7)](https://www.legislation.gov.uk/ukpga/1994/19/section/54/5/7), [55(5)](https://www.legislation.gov.uk/ukpga/1994/19/section/55/5), [Sch. 17 paras. 22(1)](https://www.legislation.gov.uk/ukpga/1994/19/schedule/17/paragraph/22/1), [23(2)](https://www.legislation.gov.uk/ukpga/1994/19/schedule/17/paragraph/23/2)); [S.I. 1995/852](https://www.legislation.gov.uk/uksi/1995/852), [art. 9(1)](https://www.legislation.gov.uk/uksi/1995/852/article/9/1), [Sch. 5](https://www.legislation.gov.uk/uksi/1995/852/schedule/5) (with [arts. 9(2)-(5)](https://www.legislation.gov.uk/uksi/1995/852/article/9/2))

[^c13068881]: S. 57 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. 31](https://www.legislation.gov.uk/ukpga/1989/42/schedule/5/paragraph/31)

[^c13068961]: S. 58(7A) inserted (24.2.1994) by [1994 c. 3](https://www.legislation.gov.uk/ukpga/1994/3), [s. 2(1)](https://www.legislation.gov.uk/ukpga/1994/3/section/2/1)

@@ -9944,8 +9892,6 @@

[^c13080711]: Words in Sch. 9 para. 8(2)(4) 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. 87(6)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/87/6) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))

[^c13080721]: Words in Sch. 9 para. 8(2)(a) inserted (3.4.1995) by [1994 c. 19](https://www.legislation.gov.uk/ukpga/1994/19), [s. 66(6)](https://www.legislation.gov.uk/ukpga/1994/19/section/66/6), [Sch. 16 para. 86](https://www.legislation.gov.uk/ukpga/1994/19/schedule/16/paragraph/86) (with [ss. 54(5)(7)](https://www.legislation.gov.uk/ukpga/1994/19/section/54/5/7), [55(5)](https://www.legislation.gov.uk/ukpga/1994/19/section/55/5), [Sch. 17 para. 22(1)](https://www.legislation.gov.uk/ukpga/1994/19/schedule/17/paragraph/22/1), [23(2)](https://www.legislation.gov.uk/ukpga/1994/19/schedule/17/paragraph/23/2)); [S.I. 1995/852](https://www.legislation.gov.uk/uksi/1995/852), [art. 9(1)](https://www.legislation.gov.uk/uksi/1995/852/article/9/1), [Sch. 5](https://www.legislation.gov.uk/uksi/1995/852/schedule/5) (with [art. 9(2)-(5)](https://www.legislation.gov.uk/uksi/1995/852/article/9/2))

[^c13080741]: Sch. 9 paras. 8 and 9 substituted for para. 8 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. 48](https://www.legislation.gov.uk/ukpga/1989/42/schedule/5/paragraph/48)

[^c13080761]: [1986 c. 50](https://www.legislation.gov.uk/ukpga/1986/50).

@@ -11318,30 +11264,18 @@

[^key-c97964e959f7adf90100bbca44233eb4]: Words in Sch. 5 para. 14(2) substituted (1.4.2013) by [The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755)](https://www.legislation.gov.uk/wsi/2013/755), [art. 1(2)](https://www.legislation.gov.uk/wsi/2013/755/article/1/2), [Sch. 2 para. 187](https://www.legislation.gov.uk/wsi/2013/755/schedule/2/paragraph/187) (with [Sch. 7](https://www.legislation.gov.uk/wsi/2013/755/schedule/7))

[^key-4a2a1b48359f34d451140d3ba08e7c08]: S. 54A inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 30(1)](https://www.legislation.gov.uk/ukpga/2013/27/section/30/1), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-75b6ac1ea65ab56b281c4c6c7e926b86]: S. 143(3C) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 30(4)](https://www.legislation.gov.uk/ukpga/2013/27/section/30/4), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-c3fec57b2c28dd6623649d0a050bdea5]: Words in s. 41(2) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(2)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/2), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-7feb48aaba267cf5d08dd156b244efb6]: S. 41(2A) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/3), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-654a508148886de52c11692eb4dfea8a]: Words in s. 41(3) omitted (25.6.2013) by virtue of [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(4)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/4), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-996152eaa128a86e7f5fd47906cbfd1b]: Words in s. 41(7) omitted (25.6.2013) by virtue of [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(5)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/5), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-026bb09a04858f4aa52ecd91cd59c6c0]: S. 41(9) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 30(2)](https://www.legislation.gov.uk/ukpga/2013/27/section/30/2), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-305f5e6e8adedaca17fed6a6f9fbfef0]: Words in s. 52(2) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(7)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/7), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-8aaedc844e8a01389b8ecccc6736a180]: S. 52(2A) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(8)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/8), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-afc7fddc76fa0297a52074abf1eee149]: Words in s. 52(3) omitted (25.6.2013) by virtue of [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(9)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/9), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-469d923e1abb9a7809f27a1ab73fd1d4]: Words in s. 52(7) omitted (25.6.2013) by virtue of [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 29(10)](https://www.legislation.gov.uk/ukpga/2013/27/section/29/10), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-0447a974069c65c97901a4a70891632d]: S. 52(8) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 30(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/30/3), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)

[^key-5e9d081e15cd5595dd587f8fc124cf07]: S. 74 modified (15.1.2014) by [Humber Bridge Act 2013 (c. vi)](https://www.legislation.gov.uk/ukla/2013/6), [ss. 1(1)](https://www.legislation.gov.uk/ukla/2013/6/section/1/1), [7(3)](https://www.legislation.gov.uk/ukla/2013/6/section/7/3)

[^key-f8132897e3c40722579d59470985a410]: [Sch. 7B para. 13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13) modified (17.2.2014) by [The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98)](https://www.legislation.gov.uk/uksi/2014/98), [regs. 1](https://www.legislation.gov.uk/uksi/2014/98/regulation/1), [5](https://www.legislation.gov.uk/uksi/2014/98/regulation/5), [Sch. 2](https://www.legislation.gov.uk/uksi/2014/98/schedule/2)

@@ -11406,8 +11340,6 @@

[^key-e567862bf1bce2c7db5cf3d844207d3a]: [Sch. 5 para. 16(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/16/4) substituted (6.4.2016) by [The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413)](https://www.legislation.gov.uk/wsi/2016/413), [regs. 2(1)](https://www.legislation.gov.uk/wsi/2016/413/regulation/2/1), [52(3)](https://www.legislation.gov.uk/wsi/2016/413/regulation/52/3)

[^key-10e2a55162bbd06bdb2ffcf0eb939074]: Words in s. 143(3) inserted (E.W.) (21.5.2016) by [Environment (Wales) Act 2016 (anaw 3)](https://www.legislation.gov.uk/anaw/2016/3), [ss. 84(4)(a)](https://www.legislation.gov.uk/anaw/2016/3/section/84/4/a), [88(2)(e)](https://www.legislation.gov.uk/anaw/2016/3/section/88/2/e)

[^key-becefc5d74d7bf00f47e48c23f73e1a3]: S. 143(4A) omitted (E.W.) (21.5.2016) by virtue of [Environment (Wales) Act 2016 (anaw 3)](https://www.legislation.gov.uk/anaw/2016/3), [ss. 84(4)(b)](https://www.legislation.gov.uk/anaw/2016/3/section/84/4/b), [88(2)(e)](https://www.legislation.gov.uk/anaw/2016/3/section/88/2/e)

[^key-7e29d355e7f80f4328cdf8318688b15f]: S. 75(7A) inserted (21.5.2016) by [Environment (Wales) Act 2016 (anaw 3)](https://www.legislation.gov.uk/anaw/2016/3), [ss. 84(2)](https://www.legislation.gov.uk/anaw/2016/3/section/84/2), [88(2)(e)](https://www.legislation.gov.uk/anaw/2016/3/section/88/2/e)

@@ -11534,10 +11466,6 @@

[^key-c7933a90dc93c6e7db75e74106df02f8]: Words in [s. 52(5)](https://www.legislation.gov.uk/ukpga/1988/41/section/52/5) substituted (15.3.2021) by [Non-Domestic Rating (Lists) Act 2021 (c. 8)](https://www.legislation.gov.uk/ukpga/2021/8), [s. 1(3)(b)](https://www.legislation.gov.uk/ukpga/2021/8/section/1/3/b)

[^key-3a3ba1774f5a7b6907906a8a19ad3d86]: Words in [s. 54A(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/section/54A/4/b) inserted (15.3.2021) by [Non-Domestic Rating (Lists) Act 2021 (c. 8)](https://www.legislation.gov.uk/ukpga/2021/8), [s. 1(4)(a)](https://www.legislation.gov.uk/ukpga/2021/8/section/1/4/a)

[^key-5f47cfdebeb07aa7898adcb6b25c59ae]: Words in [s. 54A(5)(b)](https://www.legislation.gov.uk/ukpga/1988/41/section/54A/5/b) inserted (15.3.2021) by [Non-Domestic Rating (Lists) Act 2021 (c. 8)](https://www.legislation.gov.uk/ukpga/2021/8), [s. 1(4)(b)](https://www.legislation.gov.uk/ukpga/2021/8/section/1/4/b)

[^key-d9e91832dd94192ffcb3cbd2f14b4c98]: Sch. 9 para. 6AA inserted (20.3.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 152(2)](https://www.legislation.gov.uk/asc/2021/1/section/152/2), [175(3)(l)](https://www.legislation.gov.uk/asc/2021/1/section/175/3/l)

[^key-a46dbdaf1cc8177763d222b139d390f4]: Words in [s. 84J(4)](https://www.legislation.gov.uk/ukpga/1988/41/section/84J/4) inserted (20.3.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 155(2)](https://www.legislation.gov.uk/asc/2021/1/section/155/2), [175(3)(n)](https://www.legislation.gov.uk/asc/2021/1/section/175/3/n)

@@ -11556,10 +11484,6 @@

[^key-4e19f86db7ef0cfb1abe0338bfc4cf0a]: S. 84P(1)(a)(b) substituted for words in s. 84P(1) (20.3.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 155(6)](https://www.legislation.gov.uk/asc/2021/1/section/155/6), [175(3)(n)](https://www.legislation.gov.uk/asc/2021/1/section/175/3/n)

[^key-4e1f3471cd44bc1cf3d3d8ae86652ec9]: S. 143(9AB) inserted (E.W.) (20.3.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 152(3)](https://www.legislation.gov.uk/asc/2021/1/section/152/3), [175(3)(l)](https://www.legislation.gov.uk/asc/2021/1/section/175/3/l)

[^key-9590ec8eefea804b4eb9dd4103f7e4fa]: Words in s. 143(2) substituted (E.W.) (20.3.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 154(3)(a)](https://www.legislation.gov.uk/asc/2021/1/section/154/3/a), [175(3)(m)](https://www.legislation.gov.uk/asc/2021/1/section/175/3/m)

[^key-e7bf3ad3088e8126345e2e4bf36dcef3]: Sch. 7 para. 5(5A)[(5B)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7/paragraph/5/5B) inserted (20.3.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 154(2)(d)](https://www.legislation.gov.uk/asc/2021/1/section/154/2/d), [175(3)(m)](https://www.legislation.gov.uk/asc/2021/1/section/175/3/m)

[^key-e59ee8cf1f1c1f5bedb987bca6a57eff]: Sch. 7 para. 5(9A)[(9B)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7/paragraph/5/9B) inserted (20.3.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 154(2)(e)](https://www.legislation.gov.uk/asc/2021/1/section/154/2/e), [175(3)(m)](https://www.legislation.gov.uk/asc/2021/1/section/175/3/m)

@@ -11620,8 +11544,6 @@

[^key-7cce812d9bd15c6e74b00d4f8e79388f]: Sch. 11 para. 2(cc) inserted (1.4.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 153(5)](https://www.legislation.gov.uk/asc/2021/1/section/153/5), [157(4)(b)](https://www.legislation.gov.uk/asc/2021/1/section/157/4/b)

[^key-e730de54fe5dbd30be8686c64701acee]: S. 143(9AZA) inserted (W.) (1.4.2021) by [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [ss. 151(10)](https://www.legislation.gov.uk/asc/2021/1/section/151/10), [175(4)(a)](https://www.legislation.gov.uk/asc/2021/1/section/175/4/a)

[^key-755e70ed7e9148b79ee0cf76fc44effc]: [Act](https://www.legislation.gov.uk/ukpga/1988/41) applied (with modifications) (E.) (10.5.2021) by [The West Yorkshire Combined Authority (Election of Mayor and Functions) Order 2021 (S.I. 2021/112)](https://www.legislation.gov.uk/uksi/2021/112), [arts. 1(4)](https://www.legislation.gov.uk/uksi/2021/112/article/1/4), [35(1)](https://www.legislation.gov.uk/uksi/2021/112/article/35/1)[(2)](https://www.legislation.gov.uk/uksi/2021/112/article/35/2), [Sch. 5 para. 7](https://www.legislation.gov.uk/uksi/2021/112/schedule/5/paragraph/7)

[^key-cf49f5b23674ce862b99116b59652594]: [S. 111(3D)](https://www.legislation.gov.uk/ukpga/1988/41/section/111/3D) inserted (3.12.2021) by [The Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (S.I. 2021/1349)](https://www.legislation.gov.uk/wsi/2021/1349), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2021/1349/regulation/1/2), [39(b)](https://www.legislation.gov.uk/wsi/2021/1349/regulation/39/b)

@@ -11680,8 +11602,6 @@

[^key-3beb1354bd577103673363ddeb3820bb]: [S. 47(6A)](https://www.legislation.gov.uk/ukpga/1988/41/section/47/6A) inserted (26.10.2023) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 4(2)](https://www.legislation.gov.uk/ukpga/2023/53/section/4/2), [19(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/1/a)

[^key-016e54bfdb1ef94b82a3f12fca63ce39]: Words in [s. 47(7)](https://www.legislation.gov.uk/ukpga/1988/41/section/47/7) inserted (26.10.2023) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 4(3)](https://www.legislation.gov.uk/ukpga/2023/53/section/4/3), [19(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/1/a)

[^key-cbfff252453c000c168ee8dd4cb12ad1]: Word in [s. 52(2A)(b)](https://www.legislation.gov.uk/ukpga/1988/41/section/52/2A/b) substituted (26.10.2023) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 5(2)](https://www.legislation.gov.uk/ukpga/2023/53/section/5/2), [19(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/1/a)

[^key-65a28df189ead356a04b0cdadd84485c]: [S. 57A(13)(a)](https://www.legislation.gov.uk/ukpga/1988/41/section/57A/13/a) substituted (26.10.2023) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 5(3)](https://www.legislation.gov.uk/ukpga/2023/53/section/5/3), [19(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/1/a)

@@ -11908,12 +11828,232 @@

[^key-6989f35cef964b62d9457cab3c268848]: S. 143(7A)-(7F) inserted (E.W.) (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [s. 19(2)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/b), [Sch. para. 8(c)](https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/8/c)

[^key-8229bb23f92a0269bb343c638716a455]: Word in [s. 143(3)](https://www.legislation.gov.uk/ukpga/1988/41/section/143/3) substituted (E.W.) (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [s. 19(2)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/b), [Sch. para. 8(a)](https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/8/a)

[^key-f53b5910b059c1dd2526275cf938e758]: S. 143(3ZA)-(3B) omitted (E.W.) (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [s. 19(2)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/b), [Sch. para. 8(b)](https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/8/b)

[^key-f7fd3284ad5cc52430475691eb3471be]: Sch. 11 para. 11(1A) inserted (W.) (17.9.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(1)](https://www.legislation.gov.uk/asc/2024/6/section/23/1), [Sch. para. 13(3)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/13/3/b)

[^key-af5c9556405c1d5807e3a7902ac11f7c]: Words in [s. 52](https://www.legislation.gov.uk/ukpga/1988/41/section/52) heading inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 3(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/3/2/e), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-39bf25be5a9db2cf383810d1bb6f8254]: Word in [s. 41](https://www.legislation.gov.uk/ukpga/1988/41/section/41) heading inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 2(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/2/2/e), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-9ebd52d998e2be41c9bfaf0fc7daf6f9]: [Sch. 4ZA Pt. 3A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/part/3A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-7b74ccd07ec1190dae06747661fa080a]: [Sch. 4ZA para. 9A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/c), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-16c13a420d825ac75efd4338825ae55c]: [Sch. 4ZB Pts. 2A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZB/part/2A), [2B](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZB/part/2B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/3/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-5cfb56137ca3eb870fa7e253f7c80209]: [Sch. 5 para. 20A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/20A) and cross-heading inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 9(2)](https://www.legislation.gov.uk/asc/2024/6/section/9/2), [23(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/e)

[^key-88678444978ff2e8c31157187f55758e]: Word in [Sch. 5 para. 20 cross-heading](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/crossheading/power-to-confer-exemption) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/e), [Sch. para. 8(2)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/8/2/a)

[^key-309f3ff32dba4f1cf6ddf1ccef61167e]: [Sch. 5A Pt. 2A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/part/2A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-e6f71b46414ef46570ace9528980fb3f]: [Sch. 5A paras. 5A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/5A), [5B](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/5B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(c)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/c), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-32e4ce0518e55187a27a146fb95b00ba]: [Sch. 9 para. 8A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/8A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(d)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/d)

[^key-6537cb645f943983b08c5c97647edda2]: [S. 41ZA](https://www.legislation.gov.uk/ukpga/1988/41/section/41ZA) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 2(3)](https://www.legislation.gov.uk/asc/2024/6/section/2/3), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-14ffd01c0092107af17699646cc281c2]: [S. 52ZA](https://www.legislation.gov.uk/ukpga/1988/41/section/52ZA) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 3(3)](https://www.legislation.gov.uk/asc/2024/6/section/3/3), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-590135fccb77d43418019d85f0ecc7e7]: [S. 54AB](https://www.legislation.gov.uk/ukpga/1988/41/section/54AB) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 4](https://www.legislation.gov.uk/asc/2024/6/section/4), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-9eac80814827efb9843636c34651633c]: [Ss. 63F-63M](https://www.legislation.gov.uk/ukpga/1988/41/section/63F) and cross-heading inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 13](https://www.legislation.gov.uk/asc/2024/6/section/13), [23(2)(f)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/f)

[^key-1fbdf39f2101e56ffac40ce4923191b5]: [S. 143A](https://www.legislation.gov.uk/ukpga/1988/41/section/143A) inserted (E.W.) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 14](https://www.legislation.gov.uk/asc/2024/6/section/14), [23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g)

[^key-08f9b47f7696f02fefc3420e6fd1d43e]: Words in [s. 41(2)](https://www.legislation.gov.uk/ukpga/1988/41/section/41/2) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 2(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/2/2/b), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-8a35c2099341d714bb42ae11903c4f9a]: Word in [s. 41(2A)](https://www.legislation.gov.uk/ukpga/1988/41/section/41/2A) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 2(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/2/2/c), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-9855ec647a93d3bed32ee0876f3ec7cb]: [S. 41(9)](https://www.legislation.gov.uk/ukpga/1988/41/section/41/9) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 2(2)(d)](https://www.legislation.gov.uk/asc/2024/6/section/2/2/d), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-81b0dd98b76a5b71a48e2ea0444e1b12]: Words in [s. 41(1)](https://www.legislation.gov.uk/ukpga/1988/41/section/41/1) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 2(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/2/2/a), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-a75fd9847b04720948b7552bd05d352a]: [S. 41A](https://www.legislation.gov.uk/ukpga/1988/41/section/41A) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(2)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/2)

[^key-d3cf80617e4c711510e68547b99dcba9]: Words in [s. 42(5)](https://www.legislation.gov.uk/ukpga/1988/41/section/42/5) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(3)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/3)

[^key-b1831b45b1e572296a5c42a15b319925]: Words in [s. 45(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/section/45/1/d) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(4)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/4)

[^key-2513f0a7115ddea13794546af276d9cd]: Words in [s. 45(9)](https://www.legislation.gov.uk/ukpga/1988/41/section/45/9) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(4)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/4)

[^key-ce233029ad2d0f298e1b505f72622976]: [S. 46A(6)(b)(iv)](https://www.legislation.gov.uk/ukpga/1988/41/section/46A/6/b/iv) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 7(2)](https://www.legislation.gov.uk/asc/2024/6/section/7/2), [23(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/c)

[^key-4ed3c7246dca11c67fb65e0ea4053fd2]: [S. 47(6B)](https://www.legislation.gov.uk/ukpga/1988/41/section/47/6B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 8(2)](https://www.legislation.gov.uk/asc/2024/6/section/8/2), [23(2)(d)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/d)

[^key-55e4b52a90c4f4322fec3896f7d74563]: [S. 47(7)](https://www.legislation.gov.uk/ukpga/1988/41/section/47/7) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 8(3)](https://www.legislation.gov.uk/asc/2024/6/section/8/3), [23(2)(d)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/d)

[^key-7f17c722609ff9e66981bde3a766ac62]: Words in [s. 47(8)](https://www.legislation.gov.uk/ukpga/1988/41/section/47/8) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(5)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/5)

[^key-6d82b4c5649966fd701b81b4c838da09]: Word in s. 50(1) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(6)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/6)

[^key-b6f58b14fb1f01b1a812ca0bcfe79553]: Words in [s. 52(2)](https://www.legislation.gov.uk/ukpga/1988/41/section/52/2) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 3(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/3/2/b), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-4c4b368b543701f9d21ff617618bf8fc]: Word in [s. 52(2A)](https://www.legislation.gov.uk/ukpga/1988/41/section/52/2A) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 3(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/3/2/c), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-6b1679e2154d801a81aa5fde2d936969]: [S. 52(8)](https://www.legislation.gov.uk/ukpga/1988/41/section/52/8) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 3(2)(d)](https://www.legislation.gov.uk/asc/2024/6/section/3/2/d), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-5d173fabdb8c5077a87d6464d30bb847]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/1988/41/section/52/1) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 3(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/3/2/a), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)

[^key-33124c6fd95bfabb975412247d46c655]: Words in [s. 54(8)](https://www.legislation.gov.uk/ukpga/1988/41/section/54/8) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(7)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/7)

[^key-fc59b3ec9ea950a0e5242fcb3ea69bc0]: [S. 54A](https://www.legislation.gov.uk/ukpga/1988/41/section/54A) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(8)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/8)

[^key-0bddb3a1c203a777a0e5bc5df02df522]: [S. 55(1A)](https://www.legislation.gov.uk/ukpga/1988/41/section/55/1A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(9)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/9/a)

[^key-1db0942ef0455768bf42ca218a4a24c9]: [S. 55(7AA)](https://www.legislation.gov.uk/ukpga/1988/41/section/55/7AA) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(9)(d)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/9/d)

[^key-b77f195f1b0687268c354ab59fb7bec7]: Words in [s. 55(7A)(a)](https://www.legislation.gov.uk/ukpga/1988/41/section/55/7A/a) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(9)(c)(ii)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/9/c/ii)

[^key-a4743b84f11fe58ef11954f1dcf3ceaa]: Words in [s. 55(7A)](https://www.legislation.gov.uk/ukpga/1988/41/section/55/7A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(9)(c)(i)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/9/c/i)

[^key-c825a0139c9905d52bb67e97c80b4188]: Words in [s. 55(2)](https://www.legislation.gov.uk/ukpga/1988/41/section/55/2) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(9)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/9/b)

[^key-929aabcae6a32abec633150631a060d8]: Word in [s. 58(9)](https://www.legislation.gov.uk/ukpga/1988/41/section/58/9) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(10)(c)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/10/c)

[^key-c1712326ebd1ae04e20f9b8cce07a326]: Words in [s. 58(7A)](https://www.legislation.gov.uk/ukpga/1988/41/section/58/7A) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(2)(c)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/2/c)

[^key-448e7ea4496e2eaf837d6309443e2f84]: Words in [s. 58(1)](https://www.legislation.gov.uk/ukpga/1988/41/section/58/1) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(10)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/10/a)

[^key-c3ac623a371241c4842f05fed5ba7742]: Words in [s. 58(5)](https://www.legislation.gov.uk/ukpga/1988/41/section/58/5) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(10)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/10/b)

[^key-978c3f1daa135f71092dd300ae182335]: Word in [s. 58(10)(a)](https://www.legislation.gov.uk/ukpga/1988/41/section/58/10/a) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(10)(d)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/10/d)

[^key-96fb7bd4ea7d1910694993374886fb41]: Word in [s. 58(6)](https://www.legislation.gov.uk/ukpga/1988/41/section/58/6) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(2)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/2/a)

[^key-958ab90559ec2df0ccfa76000ca0e1a5]: Word in [s. 58(7)](https://www.legislation.gov.uk/ukpga/1988/41/section/58/7) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(2)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/2/b)

[^key-3645d1d52883880ce1cf0d67d0422cfc]: Words in [s. 59](https://www.legislation.gov.uk/ukpga/1988/41/section/59) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(11)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/11)

[^key-d76a4e270d58d9282d124ec23b8b9751]: Words in [s. 63(1)](https://www.legislation.gov.uk/ukpga/1988/41/section/63/1) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(12)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/12)

[^key-114dea9b9759abe94b04c56c0bc5b8af]: Words in s. 64(11A) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(13)(c)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/13/c)

[^key-03c09ec56b07d239e567fb0959c2f4e2]: Words in s. 64(2A)(a) substituted for s. 64(2A)(a)(i)(ii) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(13)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/13/a)

[^key-8a290e6b486084d53c3a009a67e65fa1]: Words in s. 64(3) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(13)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/13/b)

[^key-d55999a6816a7098c4a779106452f35e]: Words in s. 64(3A) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(13)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/13/b)

[^key-ea5154c0924760cd7fe99aeca7108e8e]: Words in [s. 66(9)](https://www.legislation.gov.uk/ukpga/1988/41/section/66/9) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(14)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/14)

[^key-4fd0a3c0c1e5271aa66f6e80dfe057d7]: Words in s. 66A(6) substituted for s. 66A(6)(a)(b) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(15)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/15)

[^key-c90729f4a2bba9c1074d0718465d7c86]: [S. 67(12A)](https://www.legislation.gov.uk/ukpga/1988/41/section/67/12A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(16)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/16)

[^key-b9ea20e4cca801233117adbac3bd8518]: Words in [s. 140(4)](https://www.legislation.gov.uk/ukpga/1988/41/section/140/4) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(3)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/3)

[^key-36d8c992a2320737ec631a3a7f3105fa]: Words in [s. 141(5)](https://www.legislation.gov.uk/ukpga/1988/41/section/141/5) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(4)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/4)

[^key-be39616c559a7a674eb98e3066c69ad4]: Words in [Sch. 4A para. 6(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4A/paragraph/6/2) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(19)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/19)

[^key-8d12f1638a633ad86c4bcba3d8f8839d]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(i)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/i), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-837e0b2f6c6f07186985495f1182a746]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(ii)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/ii), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-3ba949f24d99a46b03b90b1044faa468]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(iii)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/iii), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-e69d6402b69639a2e99aae23d8306228]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(iv)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/iv), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-ca46cceead8fbc0b5727146d3419d3cb]: [Sch. 4ZA para. 10(6A)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/10/6A)[(6B)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/10/6B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(d)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/d), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-6e6061e015f20025085de42977d1a78f]: [Sch. 4ZA para. 11](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/11) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(17)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/17)

[^key-20c8285aabd16681bf9b9dcabb47d897]: Sch. 4ZB para. 3(5A)(5B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(3)(b)](https://www.legislation.gov.uk/asc/2024/6/section/5/3/b), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-e5a72fd5d88e197c80d3369ab3dc72c0]: [Sch. 4ZB para. 4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZB/paragraph/4) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(18)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/18)

[^key-7ac127a0a8bc17fe040672216b694c3e]: Words in [Sch. 5 para. 13(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/13/4) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(20)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/20)

[^key-2b3b4ea608ec17da19d91a8d55a25416]: Words in [Sch. 5 para. 20(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/20/1) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/e), [Sch. para. 8(2)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/8/2/b)

[^key-5d0a045edc75ced292d3e4421e9a80ab]: Words in [Sch. 5A para. 5(1)(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/5/1/a) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(b)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/b), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-1c2945d24b5a217a901def7a4a3209ae]: Sch. 5A para. 6(5A)(5B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(d)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/d), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)

[^key-951061911ddd4a4588c41fe6db8e3c10]: [Sch. 5A para. 7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/7) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(21)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/21)

[^key-30f6ae38f938b2752d0577ae5f8103b6]: Words in [Sch. 6 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/6/paragraph/2/3/b) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(22)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/22)

[^key-c0bc99e731e2f679cf0b64805948ddf7]: Words in [Sch. 6 para. 2(6A)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/6/paragraph/2/6A) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(22)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/22)

[^key-947af4f63f920ab5063fb7f984dae1c0]: Words in [Sch. 6 para. 2(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/6/paragraph/2/8) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(22)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/22)

[^key-52461682d933e53b94f68a28fda5607e]: Words in [Sch. 6 para. 2(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/6/paragraph/2/9) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(22)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/22)

[^key-d22146c13a65a4eb9458d6fe5904b5f2]: Words in [Sch. 6 para. 2(11)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/6/paragraph/2/11) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(22)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/22)

[^key-a7977ee8d97b3205002157f273c886c1]: Words in [Sch. 7A para. 12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7A/paragraph/12) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(6)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/6)

[^key-0fd192c2598baa7f91813e9ada10bbf5]: Words in [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/1) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/a)

[^key-6be3488d3501f28602a9801d35964f9d]: Word in [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/1) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/a)

[^key-c8a6daf58a2960ad46cf413d0a45c571]: Words in [Sch. 9 para. 2(1)(c)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/2/1/c) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-105e00e3468e9a06dfa7c436fc4c640b]: Words in [Sch. 9 para. 3(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/3/3) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-654e8b61f5d8bd40703f3b5900987a3d]: Words in [Sch. 9 para. 4(1)(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/4/1/a) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-cd4df52bbbcad16e428128196f676178]: Words in [Sch. 9 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/4/1/b) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-3928694c2ff5c1193eeaddba9b9531cd]: Words in [Sch. 9 para. 6(1A)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/6/1A) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-5dd460615ef212bae8e8f272213afb85]: Words in Sch. 9 para. 6A(1) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-4b0f8d797c441c50d8afd106bf19adbb]: Words in Sch. 9 para. 6A(2) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-33910641ac1d7eebcc7e04ba9b25c921]: Words in Sch. 9 para. 6A(3) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/b)

[^key-23c4c3c0a38eed80faa0883ae9e1448d]: Words in [Sch. 9 para. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/8/2/a) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(c)(ii)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/c/ii)

[^key-4b3ce6a99b89f17ff0df1ea9b0b7bd37]: Words in [Sch. 9 para. 8(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/8/2) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(c)(ii)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/c/ii)

[^key-745bd1f896d1a8ea30d876c332bc4c44]: Words in [Sch. 9 para. 8(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/8/1) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(c)(i)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/c/i)

[^key-60a1b6c78807de69b45d17c0cdaba551]: Words in [Sch. 9 para. 8(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/8/4) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(c)(iii)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/c/iii)

[^key-2c6820883b19b248c8d74a583fd2ad24]: Words in [Sch. 6 para. 2A(2)(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/6/paragraph/2A/2/a) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(22)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/22)

[^key-bea0d0e5857269099c951e1eccb13138]: [Sch. 11 para. 2(ba)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/11/paragraph/2/ba) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(f)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/f), [Sch. para. 18(2)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/18/2/a)

[^key-c3fd640744d1d8d445b062d0d29d1ccc]: Words in [Sch. 11 para. 11(1A)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/11/paragraph/11/1A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(f)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/f), [Sch. para. 18(2)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/18/2/b)

[^key-b81450a99edb30ed762f1ffe1d65dcc9]: Words in [Sch. 11 para. 16(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/11/paragraph/16/1) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(7)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/7/a)

[^key-1fbf1c0af2fd7a92836fe39e61b4d2f3]: Words in [Sch. 11 para. 16(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/11/paragraph/16/2) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(7)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/7/b)

[^key-466a7c7ae36b418078260524e69d0cfc]: S. 143(A1) inserted (E.W.) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/a)

[^key-3be978db8380a920bb0e888e86013459]: Words in s. 143(2) substituted (E.W.) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/b)

[^key-9cb5f8f08cf4a7b26c9b03f89b344d59]: Word in s. 143(3) substituted (E.W.) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(c)(i)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/c/i)

[^key-9ad5371cded3836131f65aa9ed4efb38]: Words in s. 143(3) omitted (E.W.) (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(c)(ii)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/c/ii)

[^key-8c9c91b9d5ef812d6ad8a6029f6f43fd]: S. 143(3C) omitted (E.W.) (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(d)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/d)

[^key-d62924ac2f53104bb518e498cdc79dd3]: Words in s. 143(3E) substituted for s. 143(3E)(a)(b) (E.W.) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(e)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/e)

[^key-5526dddbe6d87f4ea7db4a7f1511b019]: Words in s. 143(3F) substituted for s. 143(3F)(a)(b) (E.W.) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(f)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/f)

[^key-ca36aadef601fd7c06f06dd1b58f8def]: S. 143(3G) omitted (E.W.) (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(g)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/g)

[^key-dcadd81363b3dab5714c44bf05fde917]: Words in s. 143(4ZA) substituted (E.W.) for s. 143(4ZA)(a)(b) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(h)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/h)

[^key-112ab92868141e6c5127870a524efed7]: Words in s. 143(7A) substituted (E.W.) for s. 143(7A)(a)(b) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(i)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/i)

[^key-1f1e09d56c168bdcced50b9e893da182]: Words in s. 143(7C) substituted (E.W.) for s. 143(7C)(a)(b) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(j)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/j)

[^key-68ad793102d3af21cb49b80f3f16fb08]: Words in s. 143(7E) substituted (E.W.) for s. 143(7E)(a)(b) (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(k)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/k)

[^key-b353dbd7b8b40d18704427e5ee348b69]: Words in s. 143(9) omitted (E.W.) (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(l)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/l)

[^key-1a9d5fc6900039e018c6c6a2995eee07]: S. 143(9AZA) omitted (E.W.) (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(m)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/m)

[^key-6b14fc46ee548b1df2d2400c564f78f2]: S. 143(9AB) omitted (E.W.) (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(m)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/m)

These repeals shall have effect for financial years beginning in or after 1990.

##### 5A

@@ -12362,9 +12502,9 @@

- (b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

#### Regulations about funds.

#### Rating of statutory water undertakings.

#### Other transfers between funds.

#### Valuation according to tone of list.

##### 9A

@@ -12386,7 +12526,7 @@

These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.

#### Financial administration as to certain authorities.

#### Interpretation.

#### Functions to be discharged only by authority.

@@ -12512,11 +12652,7 @@

- (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.

- (6) Regulations under this section may be made by the appropriate national authority.

#### Separate administration in England and Wales.

@@ -12908,1676 +13044,1656 @@

- (d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.

#### Information.

#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals shall have effect for financial years beginning in or after 1990.

##### 59A

Schedule 7B (local retention of non-domestic rates) has effect.

## SCHEDULE 7B

## Part 1 — Main non-domestic rating accounts

#### Main non-domestic rating accounts

##### 1

- (1) The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”.

- (2) Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.

- (3) The Secretary of State—

- (a) must keep each such account in such form as the Treasury may direct, and

- (b) must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.

- (4) The Comptroller and Auditor General—

- (a) must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/3/2024-11-16), and

- (b) must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.

##### 2

- (1) For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—

- (a) amounts received by the Secretary of State in the year under section 54 (central rating: liability),

- (b) amounts received by the Secretary of State in the year under section 59 (contributions in aid),

- (c) amounts received by the Secretary of State in the year under regulations under section 99(3) (treatment of surplus or deficit in collection fund) that make provision in relation to non-domestic rates,

- (d) amounts received by the Secretary of State in the year under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2024-11-16) (payments in respect of the central share) and amounts received by the Secretary of State in the year under regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2024-11-16) (administrative arrangements for such payments),

- (e) amounts received by the Secretary of State in the year under paragraph [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2024-11-16) (payments following local government finance report),

- (f) amounts received by the Secretary of State in the year under paragraph [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2024-11-16) (payments following amending report),

- (g) amounts received by the Secretary of State in the year under regulations under paragraph [33](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/33/2024-11-16) (transitional protection payments), and

- (h) amounts received by the Secretary of State in the year under regulations under paragraph 42 (payments following estimates of amounts to be disregarded).

- (2) For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year—

- (a) payments made by the Secretary of State in the year under regulations under section 99(3) that make provision in relation to non-domestic rates,

- (b) payments made by the Secretary of State in the year under regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2024-11-16),

- (c) payments made by the Secretary of State in the year under paragraph [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2024-11-16),

- (d) payments made by the Secretary of State in the year under paragraph [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2024-11-16),

- (e) payments made by the Secretary of State in the year under regulations under paragraph [33](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/33/2024-11-16), and

- (f) payments made by the Secretary of State in the year under regulations under paragraph 42.

- (3) If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be—

- (a) debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England;

- (b) credited (as an item of account) to the main non-domestic rating account kept for the year.

- (4) The amount that may be debited under [sub-paragraph (3)](#p01722)[(a)](#p01725) for a year may not exceed the amount that would result in the aggregate mentioned in paragraph 3(1)(b) for the year exceeding the aggregate mentioned in paragraph 3(1)(a) for the year.

- (5) The reference in sub-paragraph (3)(a) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—

- (a) billing authorities in England,

- (b) precepting authorities in England,

- (c) levying bodies in England (and for this purpose “levying body” has the meaning given by section 74(1)), or

- (d) bodies to which section 75(1) applies.

##### 3

- (1) As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—

- (a) the aggregate of the items of account credited to the main non-domestic rating account kept for the year, and

- (b) the aggregate of the items of account debited to the main non-domestic rating account kept for the year.

- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2024-11-16)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2024-11-16)(b), an amount equal to the excess must be—

- (a) debited (as an item of account) to the main non-domestic rating account kept for the year, and

- (b) credited (as an item of account) to the main non-domestic rating account kept for the next year.

- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2024-11-16)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2024-11-16)(a), an amount equal to the excess must be—

- (a) credited (as an item of account) to the main non-domestic rating account kept for the year, and

- (b) debited (as an item of account) to the main non-domestic rating account kept for the next year.

## Part 2 — Determination of the central and local share

##### 4

The Secretary of State must, for each year and in relation to each billing authority in England, determine—

- (a) the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and

- (b) the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).

##### 5

- (1) A determination under paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2024-11-16) must be specified in a report, to be called a “local government finance report”.

- (2) The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons.

- (3) As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.

## Part 3 — Payments to the Secretary of State in respect of the central share

##### 6

- (1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.

- (2) Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year.

- (3) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State.

- (4) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.

- (5) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.

- (6) This paragraph is subject to regulations under paragraph [8](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/8/2024-11-16).

##### 7

- (1) The Secretary of State may by regulations make provision about the administration of payments under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2024-11-16).

- (2) The regulations may, in particular, make provision—

- (a) about the time and manner in which a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2024-11-16) or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;

- (b) about the making of a payment by a billing authority to the Secretary of State or vice versa where—

- (i) a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2024-11-16) is made in the course of the year to which it relates, and

- (ii) it is subsequently determined that the amount of the payment required to be made under that paragraph is more or less than that actually made;

- (c) about the making of a payment by a billing authority to the Secretary of State or vice versa where—

- (i) a calculation of a payment under paragraph 6 is made by reference to an estimate of an amount, and

- (ii) it is subsequently determined that the actual amount is more or less than the estimate.

##### 8

- (1) The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations.

- (2) The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief).

- (3) The consent of the Treasury is required to regulations under this paragraph.

## Part 4 — Payments by billing authorities to major precepting authorities

##### 9

- (1) The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England.

- (2) The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons.

- (3) The regulations may, in particular, make provision as to—

- (a) the billing authorities that are required to make payments under the regulations;

- (b) the major precepting authorities that are entitled to receive payments under the regulations;

- (c) the amounts of the payments that are required to be made.

- (4) The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations.

- (5) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations.

- (6) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.

- (7) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.

- (8) The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.

##### 10

- (1) The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16).

- (2) The regulations may, in particular, make provision—

- (a) about the making of calculations, and the supply of information to a major precepting authority, by a billing authority in connection with the determination of a payment to be made under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;

- (b) about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;

- (c) about the consequences of non-compliance with provision under paragraph (a) or (b);

- (d) about the time and manner in which a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16) or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;

- (e) about the making of a payment by a billing authority to a major precepting authority or vice versa where—

- (i) a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16) is made in the course of the year to which it relates, and

- (ii) it is subsequently determined that the amount of the payment required to be made under the regulations is more or less than that actually made;

- (f) about the making of a payment by a billing authority to a major precepting authority or vice versa where—

- (i) a calculation of a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16) is made by reference to an estimate of an amount, and

- (ii) it is subsequently determined that the actual amount is more or less than the estimate;

- (g) for the certification of calculations made, or information supplied to a major precepting authority, by a billing authority in connection with the determination of a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;

- (h) about the consequences where a certified calculation or certified information does not match that made or supplied by the billing authority, including (in particular) about the use of the certified calculation or certified information.

- (3) The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.

##### 11

- (1) The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph [8](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/8/2024-11-16) from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.

- (2) The regulations may make provision about the administration of payments to major precepting authorities under the regulations.

- (3) The regulations may, in particular, make provision in relation to payments to major precepting authorities of the same kind as the provision that may be made under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/11/2/2024-11-16) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2024-11-16) in relation to payments to major precepting authorities to which that sub-paragraph applies.

## Part 5 — Principal payments in connection with local retention of non-domestic rates

##### 12

- (1) The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to—

- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

- (c) calculate the amount of each payment within paragraph (a) or (b).

- (2) Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.

##### 13

- (1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.

- (2) As soon as is reasonably practicable after the report has been approved, the Secretary of State must—

- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

- (c) calculate the amount of each payment within paragraph (a) or (b).

- (3) Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2024-11-16).

- (4) The power to make a further set of calculations under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2024-11-16) is not exercisable after the approval by the House of Commons of any amending report made under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2024-11-16) in relation to the local government finance report.

- (5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report.

- (6) As soon as is reasonably practicable after making calculations under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2024-11-16) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2024-11-16), the Secretary of State must notify each relevant authority of—

- (a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,

- (b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and

- (c) if any payments are to be made by or to the authority, the amount of each payment.

##### 14

- (1) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2024-11-16) show that a relevant authority is to make a payment to the Secretary of State, the authority must make that payment to the Secretary of State.

- (2) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2024-11-16) show that the Secretary of State is to make a payment to a relevant authority, the Secretary of State must make that payment to the authority.

- (3) The following provisions apply if calculations (“the revised calculations”) are made under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2024-11-16)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2024-11-16) for a year.

- (4) In this paragraph “the original calculations” means the calculations for the year under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2024-11-16).

- (5) Sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2024-11-16) applies where—

- (a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the original calculations, or

- (b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the original calculations.

- (6) The authority must make a payment to the Secretary of State of an amount equal to the difference.

- (7) Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—

- (a) the authority must make that payment to the Secretary of State, and

- (b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the Secretary of State to the authority.

- (8) Sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/9/2024-11-16) applies where—

- (a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the original calculations, or

- (b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the original calculations.

- (9) The Secretary of State must make a payment to the authority of an amount equal to the difference.

- (10) Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—

- (a) the Secretary of State must make that payment to the authority, and

- (b) the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the authority to the Secretary of State.

- (11) A payment by a relevant authority to the Secretary of State under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/1/2024-11-16)—

- (a) must be made on or before such day in the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and

- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.

- (12) A payment by the Secretary of State to a relevant authority under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2/2024-11-16) must be made—

- (a) in instalments of such amounts, and

- (b) at such times in the year to which the local government finance report relates,

as the Secretary of State determines with the Treasury’s consent.

- (13) A payment by a relevant authority to the Secretary of State under sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2024-11-16) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/7/2024-11-16)—

- (a) must be made on or before such day after the end of the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and

- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.

- (14) A payment by the Secretary of State to a relevant authority under sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/9/2024-11-16) or [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/10/2024-11-16) must be made—

- (a) at such time, or

- (b) in instalments of such amounts and at such times,

as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year to which the local government finance report relates.

##### 15

- (1) After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph.

- (2) An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report.

- (3) Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make.

- (4) The Secretary of State must lay, or make arrangements for laying, the report before the House of Commons.

- (5) As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.

- (6) Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.

##### 16

- (1) This paragraph applies if an amending report for a year made under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2024-11-16) is approved by resolution of the House of Commons.

- (2) As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must—

- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

- (c) calculate the amount of each payment within paragraph (a) or (b).

- (3) Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2024-11-16).

- (4) The power to make a further set of calculations under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2024-11-16) is not exercisable after whichever is the later of—

- (a) the end of the year following the year to which the amending report relates, and

- (b) the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.

- (5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report.

- (6) As soon as is reasonably practicable after making calculations under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2024-11-16) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2024-11-16), the Secretary of State must notify each relevant authority of—

- (a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,

- (b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and

- (c) if any payments are to be made by or to the authority, the amount of each payment.

##### 17

- (1) This paragraph applies if calculations (“the revised calculations”) are made under paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2024-11-16) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2024-11-16) for a year.

- (2) In this paragraph “the relevant previous calculations” means the last calculations of the kind referred to in paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2024-11-16) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2024-11-16) or [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2024-11-16) made for the year.

- (3) Sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/4/2024-11-16) applies where—

- (a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the relevant previous calculations, or

- (b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the relevant previous calculations.

- (4) The authority must make a payment to the Secretary of State of an amount equal to the difference.

- (5) Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—

- (a) the authority must make that payment to the Secretary of State, and

- (b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the Secretary of State to the authority.

- (6) Sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/7/2024-11-16) applies where—

- (a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the relevant previous calculations, or

- (b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the relevant previous calculations.

- (7) The Secretary of State must make a payment to the authority of an amount equal to the difference.

- (8) Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—

- (a) the Secretary of State must make that payment to the authority, and

- (b) the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the authority to the Secretary of State.

- (9) A payment by a relevant authority to the Secretary of State under this paragraph—

- (a) must be made on or before such day after the end of the year in which the amending report was made, and in such manner, as the Secretary of State may specify, and

- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.

- (10) A payment by the Secretary of State to a relevant authority under this paragraph must be made—

- (a) at such time, or

- (b) in instalments of such amounts and at such times,

as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year in which the amending report was made.

##### 18

This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).

## Part 6 — Levy accounts

##### 19

- (1) The Secretary of State must, for each year, keep an account, to be called a “levy account”.

- (2) Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account.

- (3) The Secretary of State—

- (a) must keep each such account in such form as the Treasury may direct, and

- (b) must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.

- (4) The Comptroller and Auditor General—

- (b) must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.

##### 20

- (1) For each year the following are to be credited (as items of account) to the levy account kept for the year—

- (a) amounts received by the Secretary of State in the year under paragraph [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2024-11-16) (levy payments), and

- (b) amounts received by the Secretary of State in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16) (payments on account).

- (2) If a local government finance report for a year has been approved by resolution of the House of Commons, and that report provides for an amount to be credited to the levy account kept for the year, that amount may be credited (as an item of account) to that account.

- (3) For each year the following are to be debited (as items of account) to the levy account kept for the year—

- (a) payments made by the Secretary of State in the year under paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2024-11-16) (safety net payments),

- (b) payments made by the Secretary of State in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16), and

- (c) payments made by the Secretary of State in the year under paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2024-11-16) (distribution of remaining balance).

##### 21

- (1) As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—

- (a) the aggregate of the items of account credited to the levy account kept for the year, and

- (b) the aggregate of the items of account debited to the levy account kept for the year.

- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2024-11-16)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2024-11-16)(b), an amount equal to the excess must be—

- (a) debited (as an item of account) to the levy account kept for the year, and

- (b) credited (as an item of account) to the levy account kept for the next year.

- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2024-11-16)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2024-11-16)(a), an amount equal to the excess must be—

- (a) credited (as an item of account) to the levy account kept for the year, and

- (b) debited (as an item of account) to the levy account kept for the next year.

## Part 7 — Levy payments, safety net payments and distribution of remaining balance

##### 22

- (1) The Secretary of State may by regulations make provision for calculating—

- (a) whether a relevant authority is required to make a payment under this Part of this Schedule (a “levy payment”) to the Secretary of State for a year, and

- (b) if so, the amount of the levy payment.

- (2) The regulations must make provision for calculations for a year to be made after the end of that year.

- (3) The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—

- (a) if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;

- (b) if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16), subject to such adjustments as may be specified in the regulations;

- (c) by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;

- (d) by reference to such other factors as may be specified in the regulations.

- (4) The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/3/2024-11-16) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

##### 23

- (1) The Secretary of State must calculate in relation to each relevant authority—

- (a) whether it is required to make a levy payment for a year, and

- (b) if so, the amount of that payment.

- (2) The calculation must be made—

- (a) as soon as is reasonably practicable after the end of the year, or

- (b) if the authority is subject to a requirement imposed by a direction under paragraph [43](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/2024-11-16) (direction to make calculations or supply information) or by or under regulations under paragraph [44](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/44/2024-11-16) (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,

whichever is the later.

- (3) The calculation must be made in accordance with regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2024-11-16).

- (4) As soon as is reasonably practicable after making a calculation in relation to a relevant authority, the Secretary of State must notify that authority of—

- (a) whether, in accordance with the calculation, it is required to make a levy payment for the year, and

- (b) if so, the amount of that payment in accordance with the calculation.

##### 24

- (1) If a calculation under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2024-11-16) shows that a levy payment is to be made to the Secretary of State by a relevant authority, the authority must make that payment to the Secretary of State.

- (2) The levy payment—

- (a) must be made on or before such day and in such manner as the Secretary of State may specify, and

- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.

##### 25

- (1) The Secretary of State may by regulations make provision for calculating—

- (a) whether the Secretary of State is required to make a payment under this Part of this Schedule (a “safety net payment”) to a relevant authority for a year, and

- (b) if so, the amount of the payment.

- (2) The regulations must make provision for calculations for a year to be made after the end of that year.

- (3) The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—

- (c) by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;

- (d) by reference to such other factors as may be specified in the regulations.

- (4) The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2024-11-16) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

##### 26

- (1) The Secretary of State must calculate in relation to each relevant authority—

- (a) whether the Secretary of State is required to make a safety net payment to the authority for the year, and

- (b) if so, the amount of that payment.

- (2) The calculation must be made—

- (a) as soon as is reasonably practicable after the end of the year, or

whichever is the later.

- (3) The calculation must be made in accordance with regulations under paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2024-11-16).

- (4) As soon as is reasonably practicable after making a calculation under this paragraph in relation to a relevant authority, the Secretary of State must notify that authority of—

- (a) whether, in accordance with the calculation, the Secretary of State is required to make a safety net payment to the authority for the year, and

- (b) if so, the amount of that payment in accordance with the calculation.

- (5) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16) (payments on account).

##### 27

- (1) If a calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16) shows that a safety net payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.

- (2) The safety net payment must be made in instalments of such amounts, and at such times, as the Secretary of State determines with the Treasury’s consent.

- (3) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16) (payments on account).

##### 28

- (1) The Secretary of State may by regulations make provision—

- (a) for a relevant authority to request the Secretary of State to make a calculation before the end of a year of—

- (i) whether the Secretary of State is likely to be required to make a safety net payment under paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2024-11-16) to the authority for the year, and

- (ii) if so, the amount of the payment;

- (b) about the time at which and the manner in which a request must be made, and the information that must be provided in connection with the request;

- (c) about the circumstances in which the Secretary of State may or must make a calculation in response to a request;

- (d) about the making of the calculation, including for the Secretary of State to make the calculation by reference to estimates of any of the amounts mentioned in paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2024-11-16)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2024-11-16).

- (2) The regulations may make provision—

- (a) about the timing of a calculation in response to a request;

- (b) about the notification of the results of the calculation to the relevant authority to whom it relates;

- (c) for the making, as a result of the calculation, of a payment (a “payment on account”) to the authority before the end of the year to which the calculation relates.

- (3) The regulations may, in particular—

- (a) make provision in relation to a calculation that is similar to that made by paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16), or apply that paragraph with modifications in relation to such a calculation;

- (b) make provision in relation to a payment on account that is similar to that made by paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2024-11-16), or apply that paragraph with modifications in relation to such a payment.

- (4) The regulations may make provision—

- (a) about the calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16) to be made in relation to a relevant authority for a year where a payment on account has been made to the authority for the year;

- (b) for the making of a further payment by the Secretary of State to the authority, or of a payment by the authority to the Secretary of State, as a result of that calculation.

##### 29

- (1) The Secretary of State must, in each year other than the first year for which the levy account is kept, calculate whether there is a remaining balance on the levy account for the year in accordance with sub-paragraphs [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/2/2024-11-16) to [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/4/2024-11-16).

- (2) The calculation must be made as soon as is reasonably practicable after—

- (a) all of the calculations required by paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2024-11-16)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2024-11-16) (calculations of levy payments) have been made for the previous year,

- (b) all of the calculations required by paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2024-11-16) (calculations of safety net payments) have been made for the previous year, and

- (c) all of the calculations required by regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16) (calculations of safety net payments on account) have been made for the year.

- (3) The calculation must be made as follows—

- *Step 1*Calculate the aggregate of the amounts of all of the levy payments calculated for the previous year under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2024-11-16)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2024-11-16).

- *Step 2*Add any amount credited to the levy account for the year in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2024-11-16) (credit from previous year) to the amount found under step 1, or subtract any amount debited to that account in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2024-11-16)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/3/2024-11-16) (debit from previous year) from the amount found under step 1.

- *Step 3*Add to the amount found under steps 1 and 2 any amount credited to the levy account for the year in accordance with paragraph [20(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/20/2/2024-11-16) (credit in accordance with local government finance report).

- *Step 4*Subtract from the amount found under steps 1 to 3 the aggregate of the amounts of all the safety net payments calculated for the previous year under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2024-11-16).

- *Step 5*Subtract from the amount found under steps 1 to 4 the aggregate of all the payments to be made by the Secretary of State under regulations under paragraph [28(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/4/b/2024-11-16) (adjustments following safety net payment on account).

- *Step 6*Add to the amount found under steps 1 to 5 the aggregate of all the payments to be made to the Secretary of State under regulations under paragraph [28(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/4/b/2024-11-16).

- *Step 7*Subtract from the amount found under steps 1 to 6 the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.

- (4) If the amount found under step 7 in sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/3/2024-11-16) is a positive amount, that is the remaining balance on the levy account for the year.

- (5) Sub-paragraph (6) applies if, in the first year for which the levy account is kept—

- (a) an amount is credited to the levy account for the year in accordance with paragraph [20(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/20/2/2024-11-16), and

- (b) that amount exceeds the aggregate of all the payments on account to be made in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16).

- (6) The amount of the excess is to be treated as the remaining balance on the levy account for the year.

##### 30

- (1) The Secretary of State may determine that an amount equal to the whole or part of the remaining balance on a levy account for a year is to be distributed among one or more relevant authorities (rather than being treated in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2024-11-16)).

- (2) The Secretary of State may by regulations make provision about the basis (“the basis of distribution”) on which an amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2024-11-16) is to be distributed.

- (3) If the Secretary of State makes a determination under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2024-11-16), the Secretary of State must calculate what amount (if any) falls to be paid to each relevant authority as its share of the amount referred to in that sub-paragraph.

- (4) The calculations must be made—

- (a) as soon as is reasonably practicable after the determination is made, and

- (b) in accordance with the basis of distribution specified in the regulations.

- (5) As soon as is reasonably practicable after making the calculations, the Secretary of State must notify each relevant authority of—

- (a) whether a payment is to be made by the Secretary of State to the authority out of the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2024-11-16), and

- (b) if such a payment is to be made, the amount of the payment.

- (6) If the calculations show that a payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.

- (7) A payment from the Secretary of State to a relevant authority under this paragraph must be made—

- (a) at such time, or

- (b) in instalments of such amounts and at such times,

as the Secretary of State determines with the Treasury’s consent; but any such time must fall within the year to which the remaining balance relates.

##### 31

This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).

## Part 8 — Transitional protection payments

##### 32

- (1) The Secretary of State may by regulations make provision for calculating in accordance with the regulations—

- (a) the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if—

- (i) regulations under section 57A (transitional relief following compilation of local rating list) were not in force for the year, and

- (ii) the authority acted diligently, and

- (b) the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if the authority acted diligently.

- (2) The regulations may include provision for adjustments to be made to an amount calculated under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2024-11-16).

- (3) The regulations may, in particular, make provision for adjustments to that amount by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

- (4) In this Part of this Schedule—

- (a) a billing authority’s “deemed rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2024-11-16)(a) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2024-11-16), and

- (b) a billing authority’s “actual rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2024-11-16)(b) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2024-11-16).

##### 33

- (1) The Secretary of State may by regulations make provision for the making of a payment (a “transitional protection payment”) for a year—

- (a) by the Secretary of State to a billing authority in England, or

- (b) by a billing authority in England to the Secretary of State.

- (2) The regulations must provide for the amount (if any) of a transitional protection payment in relation to an authority for a year to be calculated by reference to its deemed and actual rating income for the year, so that—

- (a) if its deemed rating income for a year exceeds its actual rating income for the year, the Secretary of State is to be liable to make a transitional protection payment to the authority for the year of an amount equal to the excess;

- (b) if its actual rating income for a year exceeds its deemed rating income for the year, the authority is to be liable to make a transitional protection payment to the Secretary of State for the year of an amount equal to the excess;

- (c) if its deemed rating income for a year is equal to its actual rating income for the year, no transitional protection payment is to be made to or by the authority for the year.

- (3) The regulations may, in particular, make provision—

- (a) about the making of calculations, and the supply of information to the Secretary of State, by a billing authority in connection with the determination of the transitional protection payment (if any) to be made to or by the authority;

- (b) about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;

- (c) about the consequences of non-compliance with provision under paragraph (a) or (b), including (in particular)—

- (i) for the making by the Secretary of State of calculations, or of assumptions as to the information that would otherwise have been supplied by the authority;

- (ii) for the suspension of payments to the authority.

- (4) The regulations may, in particular, make provision—

- (a) for the making by a billing authority or the Secretary of State of a payment on account of a transitional protection payment;

- (b) for the calculation, where a payment on account has been made, of the amount of the final transitional protection payment (if any) to be made to or by the authority;

- (c) for the certification of calculations made, or information supplied to the Secretary of State, by a billing authority in connection with the determination of the final transitional protection payment (if any) to be made to or by the authority;

- (d) about the consequences where a certified calculation or certified information does not match that made or supplied by the authority, including (in particular) about the use of the certified calculation or certified information;

- (e) about the making of financial adjustments where the final transitional protection payment to be made to or by the authority for the year is different from a payment on account made to or by the authority for the year.

- (5) The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.

- (6) The regulations may, in particular, make provision about the time and manner in which a payment under the regulations is to be made (including for payment by instalments), and as to the consequences of non-payment.

## Part 9 — Pooling of authorities

##### 34

- (1) The Secretary of State may, in accordance with this paragraph, designate two or more relevant authorities as a pool of authorities for the purposes of the provisions of this Schedule applying to such pools (as to which, see paragraphs [36](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/2024-11-16) and [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2024-11-16)).

- (2) The Secretary of State may make a designation only if each authority covered by the designation has agreed to it.

- (3) The Secretary of State—

- (a) may revoke a designation (in particular if any condition of the designation is breached), and

- (b) must do so if any authority covered by the designation asks the Secretary of State to do so.

- (4) Subject to sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/5/2024-11-16), a designation has effect—

- (a) for the year beginning after it is made, and

- (b) for each subsequent year, unless previously revoked.

- (5) A designation or revocation has effect for a year only if it is made before the Secretary of State gives the notification for the year required by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2024-11-16) (notification of general basis of calculation to be specified in local government finance report for year), unless sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/6/2024-11-16) applies.

- (6) A revocation made after the Secretary of State has given that notification has effect for the year for which the notification was given if—

- (a) it is made in response to a request under sub-paragraph (3)(b) made within the period of 28 days beginning with the date on which the notification was given, and

- (b) it is made before the local government finance report for that year is laid before the House of Commons.

- (7) After making or revoking a designation, the Secretary of State must notify the authorities covered by the designation.

- (8) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2024-11-16) must be given before or at the same time as the Secretary of State gives the notification required by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2024-11-16)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2024-11-16) for the year to which the designation or revocation relates, unless sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/9/2024-11-16) applies.

- (9) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2024-11-16) of a revocation made in the circumstances described in sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/6/2024-11-16) must be given as soon as is reasonably practicable after it is made.

##### 35

- (1) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2024-11-16) must be made subject to conditions—

- (a) requiring the authorities to which it relates to appoint a lead authority to exercise the functions specified in the conditions, and

- (b) requiring the authorities, if the designation is revoked, to take the steps specified in the conditions before the revocation takes effect.

- (2) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2024-11-16) may be made subject to such other conditions as the Secretary of State thinks fit.

- (3) The Secretary of State may vary a designation by—

- (a) adding a condition,

- (b) modifying a condition, or

- (c) removing a condition (other than one mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2024-11-16)).

- (4) Before varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2024-11-16), the Secretary of State must consult the authorities covered by the designation.

- (5) After varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2024-11-16), the Secretary of State must notify those authorities.

##### 36

- (1) Where a designation of a pool of authorities has effect for a year, Part 5 of this Schedule (principal payments in connection with local retention of non-domestic rates) applies in relation to the pool as if—

- (a) the authorities in the pool were not relevant authorities, but

- (b) the pool were itself a relevant authority.

- (2) Sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/1/2024-11-16) does not apply in relation to paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2024-11-16)[(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/5/2024-11-16) (duty to send copy of amending report to each relevant authority).

- (3) This paragraph does not prevent—

- (a) the local government finance report for the year, or an amending report under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2024-11-16) in relation to that report, from also making provision in relation to the individual authorities in the pool,

- (b) the Secretary of State from making calculations based on the local government finance report, or any such amending report, in relation to each of those authorities, or

- (c) the Secretary of State from notifying the results of the calculations to each of those authorities.

- (4) But paragraphs [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2024-11-16) and [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2024-11-16) (payments following reports) do not apply in relation to such calculations.

##### 37

- (1) Regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2024-11-16), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2024-11-16) or [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16) (levy payments, safety net payments and safety net payments on account) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.

- (2) Such regulations may, in particular, make provision—

- (a) that is similar to provision which may be made under the paragraph in question apart from sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/1/2024-11-16) above, or

- (b) that applies such provision with modifications.

- (3) Where regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2024-11-16) apply to a pool of authorities for a year, paragraphs [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2024-11-16) and [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2024-11-16) (calculation and making of levy payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.

- (4) Where regulations under paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2024-11-16) apply to a pool of authorities for a year, paragraphs [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16) and [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2024-11-16) (calculation and making of safety net payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.

- (5) Where a designation of a pool of authorities has effect for a year, paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2024-11-16) (distribution of remaining balance) applies in relation to the pool as if—

- (a) the authorities in the pool were not relevant authorities, but

- (b) the pool were itself a relevant authority.

- (6) Regulations under paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2024-11-16) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.

- (7) This paragraph does not prevent—

- (a) regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2024-11-16), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2024-11-16), [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16) or [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2024-11-16) from also making provision in relation to the individual authorities in a pool,

- (b) the Secretary of State from making calculations under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2024-11-16), [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16) or [30(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/3/2024-11-16) based on such regulations in relation to each of those authorities, or

- (c) the Secretary of State from notifying the results of the calculations to each of those authorities.

- (8) But paragraphs [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2024-11-16), [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2024-11-16) and [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2024-11-16)[(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/6/2024-11-16) (payments following calculations) do not apply in relation to such calculations.

##### 38

- (1) A requirement under Part 5 or 7 of this Schedule in its application by virtue of paragraph [36](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/2024-11-16) or [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2024-11-16) to notify a pool of authorities of any matter is a requirement to notify each authority in the pool of that matter.

- (2) Where by virtue of either of those paragraphs a pool of authorities is required to make a payment to the Secretary of State, each authority in the pool is jointly and severally liable to make that payment.

- (3) Where by virtue of either of those paragraphs the Secretary of State is required to make a payment to a pool of authorities, the payment is to be made to the lead authority appointed in accordance with conditions under paragraph [35](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/2024-11-16)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2024-11-16).

## Part 10 — Designation of areas and classes of hereditament

##### 39

- (1) The Secretary of State may by regulations—

- (a) designate one or more areas in England (a “designated area”);

- (b) provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority all or part of whose area falls within a designated area, of the amount mentioned in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2/2024-11-16);

- (c) provide for the calculation of a proportion of that amount in accordance with the regulations;

- (d) provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—

- (i) paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2024-11-16) (payments in respect of the central share);

- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2024-11-16) (administrative arrangements for payments in respect of the central share);

- (iii) regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2024-11-16) (payments by billing authorities to major precepting authorities);

- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2024-11-16) (administrative arrangements for payments by billing authorities to major precepting authorities);

- (v) paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2024-11-16) (calculations following local government finance report);

- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2024-11-16) (calculations following amending report);

- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2024-11-16) (calculations of levy payments);

- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2024-11-16) (calculations of safety net payments);

- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2024-11-16) (calculations of payments on account);

- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2024-11-16) (calculations relating to distribution of remaining balance).

- (2) Subject as follows, the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2024-11-16)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated area.

- (3) The regulations may provide for that amount, or any proportion calculated under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2024-11-16)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).

- (4) The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.

- (5) The regulations must—

- (a) specify the date on which the designation takes effect, which must be the first day of a year, or

- (b) provide that the designation is to take effect on the first day of the first year after specified conditions have been met.

- (6) Conditions under sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/5/2024-11-16)(b) may require compliance with specifications or requirements contained in a document of a specified kind.

- (7) If the regulations make provision under sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/5/2024-11-16)(b), they must provide that they will cease to have effect at the end of a specified period unless the conditions are met by the end of that period.

- (8) The regulations may specify the years for which the designation has effect.

- (9) If the regulations contain provision under sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/8/2024-11-16)—

- (a) amendments within sub-paragraph [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/10/2024-11-16) may not be made to the regulations unless (in the case of amendments within paragraph (a), (b) or (c) of that sub-paragraph) the amendments are expressed to come into force after the end of that period, and

- (b) the regulations may not be revoked unless the revocation is expressed to come into force after the end of that period.

- (10) The amendments mentioned in sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/9/2024-11-16)(a) are those which have the effect of—

- (a) altering the boundaries of a designated area,

- (b) where provision made under paragraph (d) of sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2024-11-16) has the effect that the amount referred to in that paragraph is to be disregarded, providing for a proportion of that amount to be disregarded,

- (c) where provision made under that paragraph has the effect that a proportion is to be disregarded, reducing that proportion, or

- (d) reducing the period for which the designation has effect.

- (11) Regulations under this paragraph must specify each area designated by the regulations by means of a plan or map (whether or not each area is specified by any other means).

- (12) An area may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.

- (13) The consent of the Treasury is required to regulations under this paragraph.

- (14) In this paragraph “specified” means specified in the regulations.

##### 40

- (1) The Secretary of State may by regulations—

- (a) designate one or more classes of hereditaments in England (a “designated class”);

- (b) provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority whose area includes hereditaments within the designated class, of the amount mentioned in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2/2024-11-16);