Local Government Finance Act 1992

[^key-5e5265551172bb3700092bf40debaff1]: Word in s. 26 heading inserted (1.10.2015) by The Council Tax and Non-Domestic Rating (Powers of Entry: Safeguards) (England) Order 2015 (S.I. 2015/982), arts. 1, 3(3)(a)

[^key-9ca4f62a1aa991faa541c4f9910f69a0]: Sch. 12 para. 10(4) excluded (31.10.2015) by Community Empowerment (Scotland) Act 2015 (asp 6), ss. 140(4), 142(1); S.S.I. 2015/344, art. 2

[^key-8c090a4de834508793903ccc21df9bad]: Sch. 12 para. 10(3)(a)(iiia) inserted (31.10.2015) by Community Empowerment (Scotland) Act 2015 (asp 6), ss. 140(2)(b), 142(1); S.S.I. 2015/344, art. 2

[^key-77b04cecab921181de78a15300217e1e]: Word in Sch. 12 para. 10(3)(a)(iii) inserted (31.10.2015) by Community Empowerment (Scotland) Act 2015 (asp 6), ss. 140(2)(a), 142(1); S.S.I. 2015/344, art. 2

[^key-538901fa375b5ed2f17cdf83cda65a49]: S. 39(1)(ab) inserted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(1), 25(2)

[^key-08744efe18ddfa86bee91c8b0c9ca55b]: S. 40(11) inserted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(2), 25(2)

[^key-bb7f6b996e608a693d568e2b4cc6cc54]: Pt. 1 Chs. 4, 4ZA: power to modify conferred by 2009 c. 20, s. 107G(3) (as inserted (E.W.) (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(3), 25(2))

[^key-32d6ac07c2c71e8baf8be2611e9e208e]: Ss. 12A, 12B inserted (16.12.2015 for the insertion of s. 12B, 1.4.2016 for the insertion of s. 12A) by Housing (Wales) Act 2014 (anaw 7), ss. 139(2), 145(3); S.I. 2015/2046, art. 2

[^key-0111d939be0bf773d53ce535f44b5944]: Words in s. 11(2) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(2); S.I. 2015/2046, art. 2

[^key-d44009e577415d18d7d5b891cf236a41]: S. 12(4A) inserted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(3); S.I. 2015/2046, art. 2

[^key-64b299d2bb5276b55476c53b3905f73d]: Words in s. 13(3) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(4); S.I. 2015/2046, art. 2

[^key-87e21385c6bdf13dba2a6507a5684eb3]: Words in s. 66(2)(b) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(5); S.I. 2015/2046, art. 2

[^key-4dcd8dffd074801ecb218efd3a092541]: Words in s. 67(2)(a) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(6); S.I. 2015/2046, art. 2

[^key-c3b60a4a0cf13ccb8b73528bd76728d0]: Words in Sch. 2 para. 4(7) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(7); S.I. 2015/2046, art. 2

[^key-e788f07d35830ec0527b9d208d64b2f6]: Sch. 13 para. 44(a)(b)(d) repealed (S.) (1.4.2016) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 14; S.S.I. 2016/31, art. 2(c)

[^key-1c95244a302d57263408cd48c33c6e4a]: Words in Sch. 1 para. 7(2) substituted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 141(b)

[^key-572b48653e0a9f082dff6ab7dd81cb9d]: S. 52ZQ functions transferred (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), arts. 1(2), 3(1), Sch. 1(e) (with arts. 3(2), 6, 12)

[^key-4eebcc4da8ca948802c4f51da01d8b7a]: S. 39(1)(ab) modified (9.2.2017) by The West of England Combined Authority Order 2017 (S.I. 2017/126), arts. 1(3), 6(6)

[^key-9c26d518a4cb5ea17fb4dfb24664e411]: Words in s. 74(1) substituted (1.4.2017 with effect in accordance with art. 2(2) of the amending S.S.I.) by The Council Tax (Substitution of Proportion) (Scotland) Order 2016 (S.S.I. 2016/368), arts. 1, 2(1)

[^key-88bfc402a1b346082ebdde9dcae625c8]: S. 39(1)(db) inserted (31.1.2017 for specified purposes, 3.4.2017 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 1 para. 71(2); S.I. 2017/399, reg. 2, Sch. para. 38

[^key-3b99920961df9ce8f9ba6682798a305d]: Words in s. 65(3) inserted (31.1.2017 for specified purposes, 3.4.2017 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 1 para. 71(3); S.I. 2017/399, reg. 2, Sch. para. 38

[^key-72294a4a9a039d94c791af624e46de74]: Pt. 1 Chs. 4, 4ZA applied (with modifications) (27.4.2017) by The Combined Authorities (Finance) Order 2017 (S.I. 2017/611), arts. 1, 4(1)(2)(a), Sch. (as amended (17.5.2024) by S.I. 2024/652, regs. 1(1), 3(a)(b))

[^key-d90517246149da64fabb511dec0113fa]: S. 39 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 15

[^key-778bbb74442d134e71f392bedf499a98]: Words in Sch. 1A para. 5(2) substituted (E.) (12.1.2018) by The Council Tax Reduction Schemes (Amendment) (England) Regulations 2017 (S.I. 2017/1305), regs. 2, 10(1)

[^key-171b8f0c0c62f31175a9d336391fc00d]: Sch. 3 para. 5(1) functions transferred (W.) (24.5.2018) by The Welsh Ministers (Transfer of Functions) Order 2018 (S.I. 2018/644), arts. 1(1), 31

[^key-b0bd524806876686736b31cf9a5cb909]: Sch. 1A para. 5(1) excluded by S.I. 2008/2867, reg. 12(10) (as inserted (E.) (5.9.2018) by The Local Government (Structural Changes) (General) (Amendment) Regulations 2018 (S.I. 2018/930), regs. 1, 5(4)(j))

[^key-df270696f95bd2b0af2b541c8a8ebb58]: Words in s. 11B(1)(b) inserted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(2)(a)

[^key-e972e633b34e99d70f463907dc5d9d6a]: Words in s. 11B(1)(b) substituted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(2)(b)

[^key-7c145220cf31bfd9c653f644720321b8]: S. 11B(1A)-(1C) inserted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(3)

[^key-7d989ecfc2fe850855c8677a450c17b1]: Act modified (E.W.) (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), reg. 18(2)(a) (with reg. 1(2)(3))

[^key-1b9ed798dfd97447e9715a315e7e6cc4]: Sch. 1A para. 5(1) excluded (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), regs. 1(1), 18(9) (with reg. 1(2)(3))

[^key-3059ed7020edb1e8f1377089ae94389c]: S. 31A applied (with modifications) (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 20(1)

[^key-af80501b7dd9d833e05512221d507783]: S. 34 modified (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 20(2)

[^key-33de8b741b1a219a9aa5f4cda0c06e41]: S. 36A(1) modified (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 20(3)

[^key-3cdb7174c18fbbd48fad6325809c46ec]: S. 9(3) substituted for s. 9(3)(4) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 16

[^key-72c411a43b95688b9a232167bc6fc791]: S. 72(4A) inserted (5.11.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 6, 44(2); S.S.I. 2020/327, sch.

[^key-9fa77e1089af81f827e02243efdbdcde]: Sch. 1 para. 12 inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 156, 175(3)(o)

[^key-67796cca3f03c1981214a927de2771e6]: S. 32(9A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(2), 175(3)(p)

[^key-3b999001663771bd1fec8f505d1e715e]: S. 33(5A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(3), 175(3)(p)

[^key-e4e659d8103fa2a08e897ababe61e15f]: S. 41(3A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(4), 175(3)(p)

[^key-d75deb1dc9283ae47c49628544d19386]: S. 43(7A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(5), 175(3)(p)

[^key-3ebfdbe88ecbd030ab8b9d35ff98a0e6]: S. 44(5A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(6), 175(3)(p)

[^key-38c51c4003d3382dd2a29b1aa9666719]: S. 113(5) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(7), 175(3)(p)

[^key-6290c93cdd77ab63b35fc6cec411e3f4]: Words in Sch. 4 para. 8(1) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 157(2), 175(4)(c)

[^key-30c9d5c4b069eaca2340589bb6970622]: Words in Sch. 4 para. 20 substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 157(3), 175(4)(c)

[^key-76467721274efd0a9bb5b840a40591db]: S. 32 applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(2)

[^key-cf9cac488b85e6eaabed10e51a9234d3]: S. 41 applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(3)

[^key-4239c8844b31c8577ecc8fba87c229aa]: S. 52X(1) applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(4)

[^key-f63efd0f6b496305856782fb596741e4]: S. 50 applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(5)

[^key-aeab8f0f9ca24b0f30f6ffd7bb5d4da6]: S. 52ZQ: functions cease to be exercisable concurrently (8.12.2021) by The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), arts. 1(2), 9, Sch. 1(e) (with arts. 11, 12)

[^key-57e85bbe2c27436cc1cbf0465719f641]: Words in s. 52ZQ(1) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(2) (with art. 12)

[^key-0fa9fa7e28d564312da5a5c381a7bb9c]: Words in s. 52ZQ(2) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(2) (with art. 12)

[^key-92e23520501e46c26d77a8f223d552ea]: Words in s. 52ZQ(6) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(2) (with art. 12)

[^key-cf1493167db4c835a1a907f00f2b164f]: Words in s. 113(1) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(3) (with art. 12)

[^key-3b9fa970b689ea79142fb60e2117d6f5]: Words in s. 113(2) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(3) (with art. 12)

[^key-b2aa0ee3d0578dd2e5979d69c4b57d08]: Words in s. 113(3) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(3) (with art. 12)

[^key-3a208c27a6ae178d603e09fb8305c59b]: S. 6(4A)(4B) inserted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(2)

[^key-f5c54dc510690371d3e58a3311bd6e4b]: Words in s. 7(5) substituted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(3)

[^key-d27e157ecc5a320e2d61e0d498b3799f]: Words in s. 8(5) substituted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(4)

[^key-1753b0342733f99c8e3659cd5d79d124]: S. 9(2A) inserted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(5)

[^key-964b78fab321852066e649eb1fbcb064]: Word in s. 12A(1)(b) substituted (1.4.2022) by The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370), regs. 1(2), 2 (with reg. 3)

[^key-acc2ebfb35c907143ff64fbf00959d7f]: Word in s. 12B(1)(b) substituted (1.4.2022) by The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370), regs. 1(2), 2 (with reg. 3)

[^key-fc8a7de1aa5addb7964714506f313e60]: Words in s. 14B(5) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-fd7552728ac80e67198d45ed0124e578]: Words in Sch. 2 para. 15D(7) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

[^key-710e5899317bca4b835f0f466c4b6764]: Words in s. 106(2A) inserted (5.5.2022) by Local Government and Elections (Wales) Act 2021 (asc 1), s. 175(7), Sch. 6 para. 4; S.I. 2021/231, art. 6(t) (as substituted by S.I. 2021/1249, art. 3(2))

[^key-ff92d68a8bd21b9be5fe3a6c7184b156]: S. 6(2)(ca) inserted (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments) Regulations 2022 (S.I. 2022/1166), regs. 1(1), 20(2)

[^key-e458abca8d9154fd2c71856100a7200c]: Words in s. 6(6) inserted (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments) Regulations 2022 (S.I. 2022/1166), regs. 1(1), 20(3)

[^key-407afdbfa6f869f5a2e0fc2ba79f8e41]: Words in s. 14B(4)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-b08b97be9e6f9c4fb3b8e4ab83cfab5f]: Words in Sch. 2 para. 15D(7) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-c5907a5baadb444ce1cbd8b7b1dbadd4]: Words in Sch. 2 para. 15D(3)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-50b85bb6a29fff8ad6eb898eb54eafbb]: Words in s. 80(8)(d) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(2) (with sch. 1 paras. 1-4, 13-20)

[^key-cff00e3ba1a4856df9320b81141c48f8]: Words in s. 81(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(3)(b) (with sch. 1 paras. 1-4, 13-20)

[^key-627dff6397448f987785675df709c1a8]: Words in s. 81(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(3)(c) (with sch. 1 paras. 1-4, 13-20)

[^key-0ee535f89ff88d3c35ba2c9dade751e6]: Words in s. 82(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(a) (with sch. 1 paras. 1-4, 13-20)

[^key-48b6b3013a6292956455bcbc3421264b]: Words in s. 82(5) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(a) (with sch. 1 paras. 1-4, 13-20)

[^key-7397385a1abe60857ddcdb2481134aee]: Words in s. 82(2)(a) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(b) (with sch. 1 paras. 1-4, 13-20)

[^key-cfbb2975d2fe2f3b404d5552194d59ba]: Words in s. 82(2)(c) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(b) (with sch. 1 paras. 1-4, 13-20)

[^key-c00b462428294746f9efcce07314e5a9]: S. 82(4) repealed (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(c) (with sch. 1 paras. 1-4, 13-20)

[^key-2fb63183ee52ba299ca7fd25ea0cc033]: Words in s. 87(6) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(5) (with sch. 1 paras. 1-4, 13-20)

[^key-f6ddda025486a12eaa75dbf2264e7801]: Words in s. 99(1) repealed (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(6) (with sch. 1 paras. 1-4, 13-20)

[^key-63b9ed9a6b7cacf3a81d49bb9cdcd7ef]: Words in s. 116(1) inserted (S.) (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(7) (with sch. 1 paras. 1-4, 13-20)

[^key-ef147a6b7fea744d8318ea16287458a5]: Words in Sch. 3 para. 3(2) substituted (S.) (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(8) (with sch. 1 paras. 1-4, 13-20)

[^key-406c2472c5186b243058052b52cbfd86]: Words in Sch. 6 para. 2 substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(9) (with sch. 1 paras. 1-4, 13-20)

[^key-87c4a5537ecd3096ec4964957bc7181f]: S. 81 heading substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(3)(a) (with sch. 1 paras. 1-4, 13-20)

[^key-29f87de1dd103d19a0b29f118d70af0d]: Ss. 11C, 11D inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(2), 255(2)(q) (with ss. 80(4), 247)

[^key-f3621b6e733e4661a1aa8bcf28c3d0d3]: Word in s. 11(2) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(a), 255(2)(q) (with s. 247)

[^key-e5ce98d144132f22a29123a543788f98]: Words in s. 11A(4C) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(b), 255(2)(q) (with s. 247)

[^key-bcbf5e6ed19f4e5513009d7486ed349c]: S. 11B(1D) inserted (26.10.2023 with effect in accordance with ss. 79(2) of the amending Act) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 79(1)(a), 255(2)(q) (with s. 247)

[^key-bbd50ca27c738f1467983bdae7a68506]: Words in s. 11B(8) substituted (26.10.2023 with effect in accordance with ss. 79(2) of the amending Act) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 79(1)(b), 255(2)(q) (with s. 247)

[^key-8ba64347fddb87bd67773174d8584a7d]: Word in s. 13(3) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(c), 255(2)(q) (with s. 247)

[^key-dfee0618c7a16956cbbea69cbe64aca1]: Word in s. 66(2)(b) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(d), 255(2)(q) (with s. 247)

[^key-db648931db3cf4bf34e740596fb1ee0a]: Word in s. 67(2)(a) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(e), 255(2)(q) (with s. 247)

[^key-4d556c7295d16c2b288cc8b3c45abf2f]: Word in s. 113(3) inserted (E.W.) (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(f), 255(2)(q) (with s. 247)

[^key-32bf5ec403e5fd090bb9d46c85fcc01b]: Words in Sch. 2 para. 4(7) inserted (E.W.) (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(g), 255(2)(q) (with s. 247)

[^key-bb87d70d5a131d782099172c2abb0316]: Pt. 1 Ch. 4ZA: power to amend conferred (26.12.2023) by Levelling Up and Regeneration Act 2023 (c. 55), ss. 41(3), 255(2)(c) (with s. 247)

[^key-01267f34dda8d89fcdb641f13434ed4b]: Pt. 1 Ch. 4: power to amend conferred (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 41(3), 255(2)(c) (with s. 247)

[^key-1a45a37e0ead09035cc716c9963fe2ff]: S. 39(1)(ac) inserted (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 111 (with s. 247)

[^key-56fe0f8ee417c07f548c12c359c5dd76]: S. 40(12) inserted (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 112 (with s. 247)

[^key-fdd74cebbc6444fce1dc65fb3998a31e]: Ss. 11E, 11F inserted (17.9.2024 for specified purposes) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 18(5), 23(5)(6)(b)

[^key-49d2d54048030c5b56058034ead4ff44]: S. 6(4C)(4D) inserted (17.9.2024 for specified purposes) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 18(2)(c), 23(5)(6)(a)

[^key-a54b48bb7b91108f4fd8bd086d11412a]: S. 5(4B)(4C) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 17(c), 23(2)(h)

[^key-eabb55c9faf88f1070eaaa789d9a627d]: S. 5(5A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 17(d), 23(2)(h)

[^key-b2f49e444d778469cfb35a22a4288277]: Words in s. 5(4A) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 17(b), 23(2)(h)

[^key-2cf8be51a9168a4226d237dd3d609fa3]: Words in s. 5(4) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 17(a)(i), 23(2)(h)

[^key-8b3034125648c68909224012094accaf]: Words in s. 5(4)(b) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 17(a)(ii), 23(2)(h)

[^key-d994f03b1d80a44339e6356d10819a2c]: S. 22B(3A)-(3C) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(b), 23(2)(i)

[^key-bd4cf364aa7921131cf99cfb62f0e99d]: S. 22B(7A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(d), 23(2)(i)

[^key-e7aa22324d96942391ecd69037e1baa0]: S. 22B(8A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(e), 23(2)(i)

[^key-9caf340a9842ab0e6e3d8bf935d259aa]: S. 22B(10A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(g), 23(2)(i)

[^key-1ea899eedd3685f630304b70aaef8728]: S. 22B(12)(13) substituted for s. 22B(12) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(h), 23(2)(i)

[^key-02e407835cccdf912913b4a450da3489]: Words in s. 22B(3) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(a), 23(2)(i)

[^key-131efbfe60dc8d264015ac91485555e9]: Words in s. 22B(7) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(c), 23(2)(i)

[^key-849a58d58761152bd021b715e918416d]: Words in s. 22B(10) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(1)(f), 23(2)(i)

[^key-3f86395d5b3ff9990176dd7abf2e5aa7]: S. 24(9A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(2)(b), 23(2)(i)

[^key-fd889b0f966cc8a022aaf0d6ebd23aa2]: Words in s. 24(9) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(2)(a), 23(2)(i)

[^key-28dc21a72fe20d708de3e89e2e16c947]: S. 28(2A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(3)(b), 23(2)(i)

[^key-d3fa7053e4d02e52bb50ebe85930cfa0]: S. 28(3A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(3)(c), 23(2)(i)

[^key-fe4bd83a069e566685d20d6bdf17d5da]: Words in s. 28(2)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(3)(a), 23(2)(i)

[^key-8841262de4d7ce6fb5a52cf00bda2b6c]: Words in s. 28(4) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(3)(d), 23(2)(i)

[^key-78b46fb2a2edff5d7285c6db1573417c]: Words in s. 28(8)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(3)(e), 23(2)(i)

[^key-7bccd0838257998af82eb463dbc447a9]: Word in Sch. 2 para. 8(1) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(4), 23(2)(i)

[^key-8eb66bcdfdf47053ba119f9a0b00b734]: Word in Sch. 2 para. 8(2)(a) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(4), 23(2)(i)

[^key-bf48f6b5d1b1b8304b1ae25cebb95e7c]: Word in Sch. 2 para. 8(3)(a) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 20(4), 23(2)(i)

[^key-d26131d990d08f55287699a32985878e]: S. 19(3)(g) omitted (W.) (10.9.2025) by virtue of Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3), s. 9(2)(d), Sch. 1 para. 34

Duty of designated billing authority.

Duty of designated precepting authority.

Statutory and other references to rateable values etc.

Failure to substitute.

Information for purposes of Chapter V.

Council tax benefit.

Statutory and other references to rateable values etc.

80A

• (1) A local authority must establish a scheme for reducing the amounts which persons are liable to pay in respect of council tax where improvements are made to the energy efficiency of chargeable dwellings.

• (2) A scheme established under subsection (1) is an “energy efficiency discount scheme”.

• (3) An energy efficiency discount scheme may make such provision as the local authority considers appropriate, including, in particular, provision about—

• (a) the energy efficiency improvements to which the scheme applies;

• (b) the chargeable dwellings to which the scheme applies;

• (c) the reduction, which may be made under the scheme, in the amount which persons are liable to pay in respect of council tax;

• (d) applications under the scheme.

• (4) But, under an energy efficiency discount scheme, the amount which a person is liable to pay in respect of council tax may be reduced only where each of the conditions mentioned in subsection (5) is met (whatever other conditions may require to be met under the scheme).

• (5) Those conditions are—

• (a) the person is liable to pay council tax in respect of a chargeable dwelling and any day;

• (b) improvements are made to the energy efficiency of that dwelling (whether by the person liable to pay or not);

• (c) those improvements are made during the same financial year to which the reduction of the amount which the person is liable to pay in respect of council tax relates;

• (d) the amount which the person is liable to pay in respect of that year has not already been reduced under the scheme in respect of those improvements;

• (e) the amount which any other person is liable to pay in respect of council tax in respect of that dwelling and that year has not been reduced under the scheme in respect of those improvements.

• (6) In ascertaining whether the condition in subsection (5)(e) is met, no account is to be taken of any person who is jointly and severally liable, with the person mentioned in subsection (5)(a), to pay council tax in respect of the dwelling.

• (7) The minimum reduction which may be provided for under an energy efficiency discount scheme must be—

• (a) where the amount which the person is liable to pay in respect of council tax is £50 or more, no less than £50;

• (b) where the amount which the person is liable to pay in respect of council tax is less than £50, an amount equal to that person's liability.

• (8) The local authority may, under an energy efficiency discount scheme, reduce the amount which a person is liable to pay in respect of a dwelling to nil.

• (9) In this section—

• “energy efficiency” includes the use of—technologies reliant on sources of energy other than fossil fuel and nuclear fuel;materials the manufacture or use of which produces or involves lower emissions of greenhouse gases than other materials; andsurplus heat from electricity generation or other industrial sources for district heating or other purposes;

• “fossil fuel” means—coal;lignite;peat;natural gas (within the meaning of the Energy Act 1976 (c. 76));crude liquid petroleum;petroleum products (within the meaning of that Act);any substance produced directly or indirectly from a substance mentioned in paragraphs (a) to (f);

• “greenhouse gas” has the meaning given by section 10(1) of the Climate Change (Scotland) Act 2009 (asp 12).

22

• (1) This paragraph applies where a local authority establishes an energy efficiency discount scheme under section 80A.

• (2) Where, under an energy efficiency discount scheme, the amount which a person is liable to pay in respect of council tax is reduced, any amount in relation to which the reduction applies is to be treated for the purposes of this schedule as subject to a discount equal to the amount of the reduction.

31A

• (1) In relation to each financial year a billing authority in England must make the calculations required by this section.

• (2) The authority must calculate the aggregate of—

• (a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,

• (b) such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,

• (c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure,

• (d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for,

• (da) any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with regulations under section 97(2B) of the 1988 Act,

• (e) any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with section 97(4) of the 1988 Act, and

• (f) any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under section 98(5) of the 1988 Act and charged to a revenue account for the year.

• (3) The authority must calculate the aggregate of—

• (a) the income which it estimates will accrue to it in the year and which it will credit to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,

• (aa) any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with regulations under section 97(2A) of the 1988 Act,

• (b) any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with section 97(3) of the 1988 Act,

• (c) any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under section 98(4) of the 1988 Act and will be credited to a revenue account for the year, and

• (d) the amount of the financial reserves which the authority estimates it will use in order to provide for the items mentioned in subsection (2)(a), (b), (e) and (f) above.

• (4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.

• (5) In making the calculation under subsection (2) above the authority must ignore—

• (a) payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fund, and

• (b) subject to paragraphs (da), (e) and (f) of subsection (2) above, sums which have been or are to be transferred from its general fund to its collection fund.

• (6) In estimating under subsection (2)(a) above the authority must take into account—

• (a) the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and

• (b) the amount of any precept issued to it for the year by a local precepting authority and the amount of any levy or special levy issued to it for the year.

• (7) But (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) the authority must not anticipate a precept, levy or special levy not issued.

• (8) For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—

• (a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—

• (i) sums which will be payable for the year into its general fund and in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and

• (ii) sums which will be transferred as regards the year from its collection fund to its general fund, and

• (b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.

• (9) In making the calculation under subsection (3) above the authority must ignore—

• (a) payments which must be made into its collection fund under section 90(1) of the 1988 Act or to a trust fund, and

• (b) subject to paragraphs (aa), (b) and (c) of subsection (3) above, sums which have been or are to be transferred from its collection fund to its general fund.

• (10) The Secretary of State may by regulations do either or both of the following—

• (a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

• (b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (9) above, or any of them, or by adding other provisions, or by a combination of those methods).

• (11) Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.

• (12) This section is subject to section 52ZS below (which requires a direction to a billing authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).

• (13) In this section “BID Revenue Account” has the same meaning as in Part 4 of the Local Government Act 2003.

31B

• (1) In relation to each financial year a billing authority in England must calculate the basic amount of its council tax by applying the formula—