Legalize / United Kingdom / Public General Act

Local Government Finance Act 1992

Type Public General Act

Publication 1992-03-06

Last updated 2025-09-10

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

$$(J+K)-L$J is the authority's estimate of the amount by which the aggregate for the year of the chargeable amounts under Part III of the 1988 Act (non-domestic rating) will be less than it would be apart from section 47 of that Act (discretionary relief);K is the authority's estimate of the reductions and remittances which will be made for the year under section 49 of that Act (reduction or remission of liability);L is the authority's estimate of the deductions which, in pursuance of rules made by virtue of paragraph 4(5)(a) of Schedule 8 to that Act (non-domestic rating contributions), will be made for the year as regards the operation of sections 47 and 49 of that Act.$

(3C) In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula–

$$E×B×0.5-1-B(E×B×0.5)$where–E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil;B is the proportion of council tax benefit prescribed for the authority for the year.$

(3D) E is to be calculated by applying the formula–

$$R-LP-BX1+(B×0.5)$where–R has the same meaning as in subsection (1) above;LP is the aggregate of the precepts for the year–(a)issued to the council by local precepting authorities; or(b)anticipated by the council in pursuance of regulations made under section 41(3) below; which were taken into account by the council in making the calculation required by section 32(2) above;BX is the guideline budget requirement prescribed for the authority for the year.B has the same meaning as in subsection (3C) above.$

(4) Regulations under section 32(9) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above ... (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.

(5) The Welsh Ministers shall make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(5A) A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.

(6) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

Additional calculations where special items relate to part only of area

34

(1) This section applies where for any financial year an item mentioned in section 35(1) below relates to a part only of a billing authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—

$$B-AT$where—B is the amount calculated (or last calculated) by the authority under section 31B(1) above or section 33(1) above as the basic amount of its council tax;A is the aggregate amount of all special items;T is the amount determined for item T in section 31B(1) above or in section 33(1) above.$

(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—

$$STP$where—S is (in each case) the amount of the special item;TP is (in each case) the amount of the authority’s council tax base for the relevant part as calculated by it for the year.$

(4) The Secretary of State shall make regulations containing rules for making for any year any calculation required by item TP in subsection (3) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(5) Regulations under subsection (4) that apply to billing authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.

Special items for purposes of section 34

35

(1) The items referred to in section 34(1) above are—

(a) any precept issued to or anticipated by the authority which is or is believed to be applicable to a part of its area and was taken into account by it in making the calculation (or last calculation) in relation to the year under section 31A(2) above or section 32(2) above; and

(b) any expenses of the authority which are its special expenses and were taken into account by it in making that calculation.

(2) For the purposes of subsection (1) above—

(a) provided a resolution of a billing authority to the following effect is in force, the expenses of meeting a levy or special levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;

(b) any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which arise out of its possession of property held in trust for a part of its area, are its special expenses;

(c) any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part;

(d) any expenses incurred by a billing authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority’s special expenses unless a resolution of the authority to the contrary effect is in force; and

(e) provided a resolution of a billing authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.

(3) The following rules shall apply to the making of a resolution under subsection (2)(e) above by a billing authority—

(a) no such resolution may be made unless the body mentioned in subsection (2)(e) above is one in relation to which the billing authority has made under subsection (2)(a) above a resolution which is in force;

(b) the resolution under subsection (2)(e) above may not be made so as to be in force at any time when that under subsection (2)(a) above is not in force;

(c) the fact that the resolution under subsection (2)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to all the expenses concerned; and

(d) the fact that the resolution under subsection (2)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to part, or any particular part, of the expenses concerned.

(4) Subsection (2) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (b) and (c) there were substituted—

(") any expenses incurred by a billing authority and arising in connection with property which it holds in trust for a part of its area are its special expenses;

(c) any expenses incurred by a billing authority which relate to a part of its area and which are of the same kind as expenses which—

(i) relate to another part of its area; and

(ii) are to be met out of property held in trust for that part;

are its special expenses;".

(5) Expenses of a billing authority are not to be treated as its special expenses for the purposes of subsection (1) above if they are expenses of meeting a levy issued to it by, or anticipated by it from—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . or

Calculation of tax for different valuation bands

36

(1) The amount to be taken into account under section 30(2)(a) above for any financial year in respect of a category of dwellings listed in a particular valuation band shall be calculated by applying the formula—

$$A×ND$where—A is the amount calculated (or last calculated) by the billing authority for that year under section 31B(1) above or section 33(1) above or, where section 34 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.$

(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 34 above.

Substitute calculations

37

(1) An authority in Wales which has made calculations in accordance with sections 32 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 32(10) above for this purpose.

(2) None of the substitute calculations shall have any effect if—

(a) the amount calculated under section 32(4) above, or any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or

(b) the billing authority fails to comply with subsection (3) below in making the substitute calculations.

(3) In making substitute calculations under section 33(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item P or T in section 33(1) above or item TP in section 34(3) above.

(4) For the purposes of subsection (2)(a) above, one negative amount shall be taken to exceed another if it is closer to nil (so that minus £1 shall be taken to exceed minus £2).

(5) For the purposes of subsection (3) above, the billing authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

(a) it estimates will be payable for the year into its general fund or (as the case may be) council fund in respect of additional grant; and

(b) was not taken into account by it in making those calculations.

(6) Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 32 to 36 above in making the calculations.

Supplemental

Information for purposes of Chapter III

38

(1) If the Secretary of State so requires by regulations, a precepting authority shall supply prescribed information within a prescribed period to any billing authority to which it has power to issue a precept.

(2) A billing authority which has set amounts in accordance with section 30 above (originally or by way of substitute) shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amounts in at least one newspaper circulating in the authority’s area.

(3) Failure to comply with subsection (2) above does not make the setting of amounts invalid.

Chapter IV — Precepts

Preliminary

Precepting and precepted authorities

39

(1) Each of the following is a major precepting authority for the purposes of this Part, namely—

(a) a county council in England;

(aa) the Greater London Authority;

(ab) a mayoral combined authority, as defined by section 107A(8) of the Local Democracy, Economic Development and Construction Act 2009;

(ac) a mayoral CCA, as defined by section 27(8) of the Levelling-up and Regeneration Act 2023 (mayoral combined county authorities);

(b) a police and crime commissioner;

(d) a metropolitan county fire and civil defence authority;

(da) a fire and rescue authority in England constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;

(db) a fire and rescue authority created by an order under section 4A of that Act;

(e) the London Fire and Civil Defence Authority; and

(f) the Receiver for the Metropolitan Police District.

(2) Each of the following is a local precepting authority for the purposes of this Part, namely—

(a) the sub-treasurer of the Inner Temple;

(b) the under-treasurer of the Middle Temple;

(d) the chairman of a parish meeting; and

(e) charter trustees.

(3) A precept may only be issued to an appropriate billing authority.

(4) If the whole or part of a billing authority’s area falls within a precepting authority’s area, it is an appropriate billing authority in relation to the precepting authority to the extent of the area which so falls.

(5) In respect of the financial year beginning on 1st April 2000, and subsequent financial years, for the purposes of Chapter IV of this Part,

(a) the Receiver for the Metropolitan Police District’s area shall be the area of the Inner London boroughs;

(b) the Receiver shall only issue precepts to the councils of the Inner London boroughs.

Issue of precepts

Issue of precepts by major precepting authorities

40

(1) For each financial year a major precepting authority shall issue a precept or precepts in accordance with this section.

(2) A precept issued to a billing authority under this section must state—

(a) the amount which, in relation to the year and each category of dwellings in the billing authority’s area, has been calculated (or last calculated) by the precepting authority in accordance with —

(i) in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

(ii) in the case of a precepting authority in Wales, sections 43 to 47 below; and

(b) the amount which has been calculated (or last calculated) by the precepting authority in accordance with section 48 below as the amount payable by the billing authority for the year.

(3) Dwellings fall within different categories for the purposes of subsection (2) above according as different calculations have been made in relation to them in accordance with —

(a) in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

(b) in the case of a precepting authority in Wales, sections 43 to 47 below.

(4) A major precepting authority shall assume for the purposes of subsection (2) above that each of the valuation bands is shown in the billing authority’s valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

(5) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

(5A) No such precept may be issued by a precepting authority in England to a billing authority before the earlier of the following—

(a) the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 31B(1) above, item T in section 42B(1) below and item TP in section 45(3) below has expired;

(b) the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.

(6) No such precept may be issued to a billing authority in Wales before the earlier of the following—

(a) the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 33(1) above, item T in section 44(1) below and item TP in section 45(3) below has expired;

(b) the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.

(7) No such precept may be issued unless the precepting authority has made in relation to the year the calculations required by this Chapter.

(8) A purported issue of such a precept, if done in contravention of subsection (5A), (6) or (7) above, shall be treated as not having occurred.

(9) Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—

(a) in subsection (2)(a)(i), for the reference to sections 42A, 42B and 45 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;

(b) in subsection (3)(a), for the reference to sections 42A, 42B and 45 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;

(c) in subsection (5A), for the reference to item T in section 42B(1) below there shall be substituted a reference to item T in section 88(2) of the Greater London Authority Act 1999; and

(d) also in subsection (5A), for the reference to item TP in section 45(3) below there shall be substituted a reference to item TP2 in section 89(4) of that Act.

(10) In this section, “the appropriate Greater London provisions” means—

(a) sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or

(b) in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.

(11) Where the precepting authority is a mayoral combined authority—

(a) a precept may be issued under this section only in relation to expenditure incurred by the mayor for the authority's area in, or in connection with, the exercise of mayoral functions (as defined by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009), and

(b) the issuing and calculation of a precept under this Chapter is subject to any provision made in an order under that section.

(12) Where the precepting authority is a mayoral CCA—

(a) a precept may be issued under this section only in relation to expenditure incurred by the mayor for the authority’s area in, or in connection with, the exercise of mayoral functions (as defined by section 41(8) of the Levelling-up and Regeneration Act 2023), and

(b) the issuing and calculation of a precept under this Chapter is subject to any provision made in regulations under that section.

Issue of precepts by local precepting authorities

41

(1) For each financial year a local precepting authority may issue a precept in accordance with this section.

(2) A precept issued to a billing authority under this section must state, as the amount payable by that authority for the year, the amount which has been calculated (or last calculated) —

(a) in the case of a precepting authority in England, by that authority under section 49A below as its council tax requirement for the year, and

(b) in the case of a precepting authority in Wales, by that authority under section 50 below as its budget requirement for the year.

(2A) The Secretary of State may by regulations make provision that a billing authority in England making calculations in accordance with section 31A above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

(a) the amounts which may be anticipated by billing authorities in pursuance of the regulations;

(b) the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

(3) The Welsh Ministers may by regulations make provision that a billing authority in Wales making calculations in accordance with section 32 above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

(a) the amounts which may be anticipated by billing authorities in pursuance of the regulations;

(b) the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

(3A) A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of Senedd Cymru.

(4) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

Substituted precepts

42

(1) Where—

(a) a precepting authority has issued a precept or precepts for a financial year (originally or by way of substitute); and

(b) at any later time it makes substitute calculations under section 49 , 49A, 52ZU, 52J or 52U or (as the case may be) section 51 below or section 95 of the Greater London Authority Act 1999,

it shall as soon as reasonably practicable after that time issue a precept or precepts in substitution so as to give effect to those calculations.

(2) Any precept issued in substitution under subsection (1) above must be issued in accordance with section 40 or (as the case may be) section 41 above, but subsection (5) of section 40 and subsection (4) of section 41 shall be ignored for this purpose.

(3) Where a precepting authority issues a precept in substitution (a new precept) anything paid to it by reference to the precept for which it is substituted (the old precept) shall be treated as paid by reference to the new precept.

(4) If the amount stated in the old precept exceeds that of the new precept, the following shall apply as regards anything paid if it would not have been paid had the amount of the old precept been the same as that of the new precept—

(a) it shall be repaid if the billing authority by whom it was paid so requires;

(b) in any other case it shall (as the precepting authority determines) either be repaid or be credited against any subsequent liability of the billing authority in respect of any precept of the precepting authority.

(5) Any reference in subsection (4) above to the amount stated in a precept shall be construed, in relation to a precept issued by a major precepting authority, as a reference to the amount stated in the precept in accordance with section 40(2)(b) above.

Calculations by major precepting authorities

Calculation of budget requirement

43

(1) In relation to each financial year a major precepting authority in Wales shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year ...;

(aa) the expenditure that the authority estimates it will incur in the year in making repayments of—

(i) grant paid to it by the Secretary of State or the Welsh Ministers, or

(ii) amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

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

(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.

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable

(aa) the sums that it estimates will be payable to it for an earlier financial year in respect of—

(i) redistributed non-domestic rates,

(ii) revenue support grant,

(iii) additional grant,

(iv) floor funding, or

(v) police grant;

(i) in respect of redistributed non-domestic rates, revenue support grant, additional grant, special grant, floor funding or police grant; or

(ii) in respect of any precept issued by it; ...

(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) 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 shall be its budget requirement for the year.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) 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 and will have to defray in the year before the following sums are sufficiently available, namely, sums—

(i) which will be payable to it for the year; and

(ii) in respect of which amounts will be credited to a revenue account for the year; 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.

(6A) In this section and section 44 below “police grant”, in relation to a major precepting authority and a financial year, means the total amount of grant payable to the authority in accordance with the police grant report for that year.

(6B) In subsection (6A) above “police grant report” means a police grant report approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996.

(6C) In this section and section 44—

(a) references to sums payable for a financial year in respect of floor funding are to sums that are payable by the Secretary of State in the year to a major precepting authority in addition to the police grant referred to in subsection (6A), and

(b) references to sums payable for a financial year in respect of—

(i) redistributed non-domestic rates,

(ii) revenue support grant,

(iii) additional grant, or

(iv) special grant,

are to be construed in accordance with section 32(12).

(7) The Welsh Ministers may by regulations do one 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 subsection (6), or by adding other provisions, or by a combination of those methods).

(7A) A statutory instrument containing regulations under subsection (7) is subject to annulment in pursuance of a resolution of Senedd Cymru.

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

Calculation of basic amount of tax

44

(1) In relation to each financial year a major precepting authority in Wales shall calculate the basic amount of its council tax by applying the formula—

$$R-PT$where—R is the amount calculated (or last calculated) by the authority under section 43(4) above as its budget requirement for the year;P is the aggregate of the sums which the authority estimates will be payable to it for the year in respect of redistributed non-domestic rates, revenue support grant , additional grant , special grant, floor funding or police grant;T is the aggregate of the amounts which are calculated by the billing authorities to which the authority issues precepts (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the authority’s area, and are notified by them to the authority within the prescribed period.$

(1A) In this section—

(a) references to sums payable for a financial year in respect of—

(i) redistributed non-domestic rates,

(ii) revenue support grant,

(iii) additional grant, and

(iv) special grant,

are to be construed in accordance with section 33(12); and

(b) references to sums payable for a financial year in respect of floor funding are to be construed in accordance with section 43(6C).

(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 43 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Regulations under section 43(7) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above ... (whether by adding, deleting or amending items) as appear to the Welsh Ministers to be necessary or expedient.

(5) The Welsh Ministers shall make regulations containing rules for making for any year the calculations required by item T in subsection (1) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(5A) A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.

(6) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

(7) Any negative amount given by a calculation under subsection (1) above shall be assumed to be nil for the purposes of this Chapter.

Additional calculations where special items relate to part only of area

45

(1) This section applies where for any financial year an item mentioned in section 46(1) below relates to a part only of a major precepting authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—

$$B-AT$where—B is the amount calculated (or last calculated) by the authority under section 42B(1) above or section 44(1) above as the basic amount of its council tax;A is the aggregate amount of all special items;T is the amount determined for item T in section 42B(1) above or in section 44(1) above.$

(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—

$$STP$where—S is (in each case) the amount of the special item;TP is (in each case) the aggregate of the amounts which are calculated by the billing authorities to which the authority has power to issue precepts as respects the special item (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the relevant part, and are notified by them to the authority within the prescribed period.$

(4) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(5) Regulations prescribing a period for the purposes of item TP in subsection (3) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

(5A) Regulations under subsection (4) that apply to authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.

(5B) Regulations under subsection (4) that make provision by virtue of subsection (5A) may make consequential amendments to this Act.

(6) Any negative amount given by a calculation under subsection (2) or (3) above shall be assumed to be nil for the purposes of this Chapter.

Special items for purposes of section 45

46

(1) The items referred to in section 45(1) above are any expenses of the major precepting authority which are its special expenses and were taken into account by it in making the calculation in relation to the year under section 42A(2) above or section 43(2) above.

(2) For the purposes of subsection (1) above—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) provided a resolution of a county council to the following effect is in force, the expenses of meeting a levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For the purposes of section 45(1) above—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) expenses which are special by virtue of a resolution under subsection (2)(b) above relate to the part of the council’s area in which the levying body carries out functions;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation of tax for different valuation bands

47

(1) The amount to be stated under section 40(2)(a) above for any financial year in respect of any category of dwellings listed in a particular valuation band shall be calculated by applying the formula—

$$A×ND$where—A is the amount calculated (or last calculated) by the major precepting authority for that year under section 42B(1) above or section 44(1) above or, where section 45 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.$

(1A) Where the precepting authority is the Greater London Authority, subsection (1) above shall have effect with the substitution of the following definition for the definition of A—

(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 45 above.

(3) Where the precepting authority is the Greater London Authority, subsection (2) above shall have effect with the substitution for the reference to section 45 above of a reference to section 89 of the Greater London Authority Act 1999

Calculation of amount payable by each billing authority

48

(1) This section makes provision for calculating the amount required by section 40(2)(b) above to be stated in a precept as the amount payable by a billing authority for any financial year ; and—

(a) subsection (1A) below applies in relation to a precept issued by the Greater London Authority; and

(b) subsections (2) to (6) below apply in relation to a precept issued otherwise than by the Greater London Authority.

(1A) Where an amount calculated (or last calculated) for the year under section 88(2) or 89(3) of the Greater London Authority Act 1999 applies to dwellings in the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—

$C×T$

(2) Where an amount calculated (or last calculated) for the year under section 42B(1) or (as the case may be) 44(1) above or under section 45(2) or (3) above applies to dwellings in the whole of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—

$$C×T$where—C is the amount so calculated;T is the amount which, in relation to the billing authority, is determined for item T in section 31B(1) or (as the case may be) section 33(1) above.$

(3) Where an amount calculated (or last calculated) for the year under section 42B(1) or 44(1) above or under section 45(2) or (3) above applies to dwellings in a part of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—

$$CP×TP$where—CP is the amount so calculated;TP is the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.$

(4) Where different amounts calculated (or last calculated) for the year under section 45(2) or (3) above apply to dwellings in different parts of the billing authority’s area, the amount payable by that authority shall be the aggregate of the amounts which, in relation to each of the amounts so calculated, are given by the formula—

$$CP×TP$where—CP is (in each case) the amount so calculated;TP is (in each case) the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.$

(5) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) or (4) above; and the billing authority shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(6) Regulations prescribing a period for the purposes of item TP in subsection (3) or (4) above may provide that, in any case where the billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

Substitute calculations

49

(1) A major precepting authority which has made calculations in relation to a financial year in accordance with—

(za) sections 42A, 42B and 45 to 48 above (originally or by way of substitute),

(a) sections 43 to 48 above (originally or by way of substitute),

(b) sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, or

may make calculations in substitution in relation to the year in accordance with the relevant provisions.

(1A) For the purposes of subsection (1) above, the relevant provisions are—

(za) in a case falling within paragraph (za), the provisions specified in that paragraph;

(a) in a case falling within paragraph (a), the provisions specified in that paragraph; and

(b) in a case falling within paragraph (b) or (c), the provisions specified in paragraph (c).

(2) None of the substitute calculations shall have any effect if—

(za) in the case of a major precepting authority in England other than the Greater London Authority, the amount under section 42A(4) above, or any amount calculated under section 42B(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or

(a) in the case of a major precepting authority in Wales , the amount calculated under section 43(4) above, or any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or

(aa) in a case where the major precepting authority is the Greater London Authority—

(i) the amount of any component council tax requirement calculated under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999,

(ii) the amount calculated under subsection (8) of that section, or

(iii) any amount calculated under section 88(2) or 89(3) of that Act as the basic amount of council tax applicable to any dwelling,

would exceed that so calculated in the previous calculations; or

(b) the authority fails to comply with whichever of subsections (2A), (3) and (3A) below is applicable to it in making the substitute calculations.

(2A) In making substitute calculations under section 42B(1) or 45(3) above, an authority in England other than the Greater London Authority must use any amount determined in the previous calculations for item T in section 42B(1) above or item TP in section 45(3) above.

(3) In making substitute calculations under section 44(1) or 45(3) above, an authority in Wales must use any amount determined in the previous calculations for item P or T in section 44(1) above or item TP in section 45(3) above.

(3A) In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999, the Greater London Authority must use any amount determined in the previous calculations for item ... T in section 88(2) of that Act or for ... item TP2 in section 89(4) of that Act.

(4) For the purposes of subsection (3) above, the authority may treat any amount determined in the previous calculations for item P in section 44(1) above as increased by the amount of any sum which—

(a) it estimates will be payable to it for the year in respect of additional grant; and

(b) was not taken into account by it in making those calculations.

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

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4D) Subsections (2) and (2A) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 42A, 42B and 45 to 48 above in making the calculations.

(5) Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 43 to 48 above in making the calculations.

(6) Subsections (2) and (3A) above shall not apply if the previous calculations have been quashed because of a failure to comply with the appropriate Greater London provisions in making the calculations.

(7) For the purposes of subsection (6) above, “the appropriate Greater London provisions” means—

(a) in the case of calculations required to be made in accordance with sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, those provisions; and

(b) in the case of calculations required to be made in accordance with sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above, those provisions.

(8) Where the major precepting authority is the Greater London Authority, any substitute calculations under this section shall be made in accordance with Schedule 7 to the Greater London Authority Act 1999.

Calculations by local precepting authorities

Calculation of budget requirement

50

(1) In relation to each financial year a local precepting authority in Wales shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

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

(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.

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of any precept issued by it; and

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) 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 shall be its budget requirement for the year.

(5) 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 and will have to defray in the year before the following sums are sufficiently available, namely, sums—

(i) which will be payable to it for the year; and

(ii) in respect of which amounts will be credited to a revenue account for the year; 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.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Substitute calculations

51

(1) A local precepting authority which has made calculations in accordance with section 50 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with that section.

(2) None of the substitute calculations shall have any effect if the amount calculated under section 50(4) above would exceed that so calculated in the previous calculations.

(3) Subsection (2) above shall not apply if the previous calculation under subsection (4) of section 50 above has been quashed because of a failure to comply with that section in making the calculation.

Supplemental

Information for purposes of Chapter IV

52

If the Secretary of State so requires by regulations, a billing authority shall supply prescribed information within a prescribed period to any precepting authority which has power to issue a precept to the billing authority.

Chapter V

Preliminary

Authorities subject to designation

53

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

Designation

Power to designate authorities

54

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

Special transitional provisions

55

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

Designation of authorities

56

Maximum amounts

Challenge of maximum amount

57

Acceptance of maximum amount

58

No challenge or acceptance

59

Substitute calculations

Duty of designated billing authority

60

Duty of designated precepting authority

61

Failure to substitute

62

Supplemental

Separate administration in England and Wales

63

Information for purposes of Chapter V

64

Chapter VI — Miscellaneous and Supplemental

Duty to consult ratepayers

65

(1) A relevant authority shall consult under this section persons or bodies appearing to it to be representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area.

(2) Consultations must be made as to each financial year, and must be about the authority’s proposals for expenditure (including capital expenditure) in that financial year; and the Secretary of State may by regulations prescribe matters which are to be treated as expenditure for this purpose.

(3) In this section “relevant authority” means a billing authority or a major precepting authority, apart from a police and crime commissioner or a fire and rescue authority created by an order under section 4A of the Fire and Rescue Services Act 2004. . . ..

(4) The duty to consult as to a financial year shall be performed—

(a) where the authority is a billing authority, before it makes calculations (otherwise than by way of substitute) in relation to the financial year under section 31A above or section 32 above;

(b) where the authority is a precepting authority, before it issues the first precept to be issued by it for the financial year.

(5) In performing the duty to consult, an authority shall have regard to any guidance issued by the Secretary of State concerning—

(a) persons or bodies to be regarded for the purposes of this section as representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area; and

(b) the timing and manner of consultations under this section.

(6) An authority shall make available to persons or bodies it proposes to consult under this section such information as may be prescribed and is in its possession or control; and it shall do so in such form and manner, and at such time, as may be prescribed.

Judicial review

66

(1) The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.

(2) The matters are—

(a) the specification of a class of “exempt dwelling" in an order of the Secretary of State under section 4(2) above;

(b) a determination made under section 8(2) , 11A , 11B , 11C , 12, 12A or 12B above;

(ba) a council tax reduction scheme, or any revision of such a scheme;

(c) a calculation made in accordance with any of sections 31A to 37 or section 52ZF, 52I or 52T or any of sections 42A to 51 or section 52ZJ, 52J or 52U above, whether originally or by way of substitute;

(cc) a calculation made in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

(cd) a substitute calculation made in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;

(d) the setting under Chapter III of this Part of an amount of council tax for a financial year, whether originally or by way of substitute; and

(e) a precept issued under Chapter IV of this Part, whether originally or by way of substitute.

(3) If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2) (b) or (c) to (e) above, it shall quash the determination, calculation, setting or precept (as the case may be).

Functions to be discharged only by authority

67

(1) Subject to subsections (2A) to (3A) below, each of the functions of an authority mentioned in subsection (2) below shall be discharged only by the authority.

(2) The functions are—

(a) making a determination under section 8(2) , 11A , 11B , 11C , 12, 12A or 12B above;

(aa) making or revising a council tax reduction scheme under section 13A(2);

(b) making a calculation in accordance with any of sections 31A to 37 or section 52ZF, 52I or 52T or any of sections 42A to 51 or section 52ZJ, 52J or 52U above, whether originally or by way of substitute;

(bb) making a calculation in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

(bc) making a substitute calculation in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;

(c) setting an amount of council tax for a financial year under Chapter III of this Part, whether originally or by way of substitute; and

(d) issuing a precept under Chapter IV of this Part, whether originally or by way of substitute.

(2A) Subsection (1) does not apply to the following functions—

(za) the determination of an amount for item T in section 31B(1) above;

(a) the determination of an amount for item T in section 33(1) above;

(b) the determination of an amount for item TP in section 34(3) above;

(ba) the determination of an amount for item T in section 42B(1) above;

(d) the determination of an amount for item TP in section 45(3) above;

(e) the determination of an amount for item TP in section 48(3) or (4) above;

(f) the determination of an amount for item T in section 88(2) of the Greater London Authority Act 1999 (c. 29);

(g) the determination of an amount for item TP2 in section 89(4) of that Act;

(h) the determination of an amount required for determining an amount for the item mentioned in paragraph (c), (d), (f) or (g) above.

(3) Subject to subsection (3B) below, the functions of an authority mentioned in subsection (2)(ba) or (c) above may, if the authority so directs, be exercised by a committee of the authority appointed by it for that purpose; and as respects a committee so appointed—

(a) the number of members and their term of office shall be fixed by the authority; and

(b) each member shall be a member of the authority.

(3A) In the case of the Greater London Authority, the functions mentioned in subsection (2) above shall be discharged on behalf of the Authority in accordance with the provisions of the Greater London Authority Act 1999 but only by the Mayor of London, the London Assembly or the Mayor and Assembly acting jointly.

(3B) Subsection (3) above does not apply in relation to the Greater London Authority, but where Schedule 6 to the Greater London Authority Act 1999 makes provision enabling a function to be discharged by a committee or other representatives of the London Assembly, the function may be discharged by such a committee or representatives in accordance with the provisions of that Schedule.

(4) Part VA (access to meetings and documents of certain authorities, committees and sub-committees) of the Local Government Act 1972 shall apply in relation to a committee appointed under subsection (3) above as it applies in relation to a committee appointed under section 102 of that Act.

Information required by Secretary of State

68

(1) Subsection (2) below applies where—

(a) the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice;

(b) the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part or Part III of the Greater London Authority Act 1999; and

(2) The authority or officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3) If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Part or Part III of the Greater London Authority Act 1999.

(4) In deciding whether to exercise his powers, and how to perform his functions, under this Part the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this Part or any other enactment.

(5) In this section—

“relevant authority” means (a) a billing authority or a precepting authority or;a functional body, within the meaning of the Greater London Authority Act 1999) (see section 424(1) of that Act);

“relevant officer” means a proper officer (within the meaning of the Local Government Act 1972) of such an authority.

(6) For the purposes of this section personal information—

(a) 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 authority or officer concerned; and

(b) includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

Interpretation etc. of Part I

69

(1) In this Part, unless the context otherwise requires—

“additional grant” has the meaning given by section 86A(2) of the 1988 Act;

“billing authority” has the meaning given by section 1(2) above;

“the City” means the City of London;

“the Common Council” means the Common Council of the City;

“dwelling” has the meaning given by section 3 above;

“financial year”, except in references to earlier or preceding financial years, does not include the financial year beginning in 1992 or earlier financial years;

“levy” means a levy under regulations made under section 74 of the 1988 Act;

“listing officer” shall be construed in accordance with section 20 above;

“local precepting authority” has the meaning given by section 39(2) above;

“major precepting authority” has the meaning given by section 39(1) above;

“owner” has the meaning given by section 6(5) above;

“particulars delivered document” means any document which, having been (whether before or after the passing of this Act)—produced to the Commissioners of Inland Revenue in pursuance of section 28 of the Finance Act 1931; orfurnished to them in pursuance of Schedule 2 to that Act,is for the time being in their possession or under their control;

“precepting authority” means a major precepting authority or a local precepting authority;

“redistributed non-domestic rates” means any sums payable by the Welsh Ministers under paragraph 12 or 15 of Schedule 8 to the 1988 Act;

“resident” has the meaning given by section 6(5) above;

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

“special levy” means a special levy under regulations made under section 75 of the 1988 Act;

“valuation tribunal” means— in relation to England: the Valuation Tribunal for England;in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11 to the 1988 Act.

(2) In this Part—

(a) any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 5(6) above;

(b) any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year; and

(c) any reference to a billing authority’s general fund shall be construed in relation to the Common Council as a reference to the City fund.

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For the purposes of this Part the Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.

(4) No provision of this Part which provides an express remedy shall prejudice any remedy available to a person (apart from that provision) in respect of a failure to observe a provision of this Part; and references in this subsection to this Part include references to instruments made under it.

Part II — Council Tax: Scotland

Preliminary

Council tax in respect of dwellings

70

(1) In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—

(a) shall be known as the council tax of the council which set it;

(b) shall be payable in respect of dwellings situated in that authority’s area.

(2) The expenses of a local authority in discharging functions under any public general Act, so far as not met otherwise or so far as not otherwise provided for in any such Act, shall be met out of the council tax imposed by the local authority under this Part.

Liability to be determined on a daily basis

71

(1) Liability to pay council tax shall be determined on a daily basis.

(2) For the purposes of determining for any day—

(a) whether any property is a chargeable dwelling;

(b) which valuation band is shown in a valuation list as applicable to any chargeable dwelling;

(d) whether any amount of council tax is subject to a variation and (if so) the amount of the variation,

it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.

Chargeable dwellings

Dwellings chargeable to council tax

72

(1) Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

(2) In this Part, “dwelling”—

(a) means any lands and heritages—

(i) which consist of one or more dwelling houses with any garden, yard, garage, outhouse or pertinent belonging to and occupied with such dwelling house or dwelling houses; and

(ii) which would, but for the provisions of section 73(1) below, be entered separately in the valuation roll;

(b) includes—

(i) the residential part of part residential subjects; and

(ii) that part of any premises which has, in terms of section 45 of the 1980 Act, been apportioned, as at 1st April 1989, as a dwelling house; and

(3) For the purposes of subsection (2) above “caravan” has the same meaning as it has in Part I of the Caravan Sites and Control of Development Act 1960.

(4) The Secretary of State may vary the definition of dwelling in subsection (2) above by including or excluding such lands and heritages or parts thereof or such class or classes of lands and heritages or parts thereof as may be prescribed.

(4A) Where regulations under subsection (4) prescribe a class, the regulations may confer discretion on a local authority to determine, in such circumstances as may be prescribed, whether particular lands and heritages fall within that class.

(5) The Secretary of State may by order provide that in such cases as may be prescribed by or determined under the order—

(a) anything which would (apart from the order) be one dwelling shall be treated as two or more dwellings; and

(b) anything which would (apart from the order) be two or more dwellings shall be treated as one dwelling.

(6) In this Part—

“chargeable dwelling” means any dwelling in respect of which council tax is payable;

“exempt dwelling” means any dwelling of a class prescribed by an order made by the Secretary of State.

(7) For the purposes of subsection (6) above, a class of dwelling may be prescribed by reference to—

(a) the physical characteristics of dwellings;

(b) the fact that dwellings are unoccupied or are occupied for prescribed purposes or are occupied or owned by persons of prescribed descriptions; or

(8) Schedule 5 to this Act shall have effect in relation to part residential subjects.

Alterations to valuation roll

73

(1) Subject to subsection (7) below, dwellings shall not be entered in the valuation roll in respect of the financial year 1993-94 or any subsequent financial year.

(2) Dwellings in respect of which there is an entry in the valuation roll immediately before 1st April 1993 shall be deleted from the roll with effect from that date.

(3) Lands and heritages—

(a) in respect of which there is, by reason of the fact that they constitute domestic subjects within the meaning of section 2(3) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (“the 1987 Act”), no entry on the roll immediately before 1st April 1993; and

(b) which are not dwellings within the meaning of section 72(2) above,

shall be entered on the valuation roll with effect from that date.

(4) Where, after 1st April 1993, any lands and heritages (including a caravan which constitutes a person’s sole or main residence) or any parts of lands and heritages cease to be a dwelling, they shall be entered in the valuation roll with effect from the date on which they so cease.

(5) Where after 1st April 1993, by virtue of regulations made under section 72(4) above, any lands and heritages or any parts of lands and heritages—

(a) cease to be dwellings, they shall be entered in the valuation roll;

(b) become dwellings, any entry in the valuation roll in respect of such lands and heritages shall be deleted,

with effect from such date as may be prescribed by such regulations.

(6) Where a part of any lands and heritages falls within a class prescribed under section 72(4) above—

(a) the part so affected and the remainder shall be treated for the purposes of the Valuation Acts as separate lands and heritages, and

(b) the part of those lands and heritages which does not constitute a dwelling shall be entered in the valuation roll accordingly.

(7) Nothing in this section affects the entering in the valuation roll of part residential subjects.

Different amounts for dwellings in different valuation bands

74

(1) The amounts of . . . council tax payable in respect of dwellings situated in any local authority’s area and listed in different valuation bands shall be in the proportion—

240: 280: 320: 360: 473: 585: 705: 882

where

240 is for dwellings listed in valuation band A, 280 is for dwellings listed in valuation band B, and so on.

(2) The valuation bands for dwellings are set out in the following Table—

Range of values	Valuation band
Values not exceeding £27,000	A
Values exceeding £27,000 but not exceeding £35,000	B
Values exceeding £35,000 but not exceeding £45,000	C
Values exceeding £45,000 but not exceeding £58,000	D
Values exceeding £58,000 but not exceeding £80,000	E
Values exceeding £80,000 but not exceeding £106,000	F
Values exceeding £106,000 but not exceeding £212,000	G
Values exceeding £212,000	H

(3) The Secretary of State may by order, as regards financial years beginning on or after such date as is specified in the order—

(a) substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;

(b) substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) above.

(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5) Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the valuation list.

Liability to tax

Persons liable to pay council tax

75

(1) The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2) A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a) he is the resident owner of the whole or any part of the dwelling;

(b) he is a resident tenant of the whole or any part of the dwelling;

(c) he is a resident statutory tenant, resident statutory assured tenant or resident Scottishsecure tenant of the whole or any part of the dwelling;

(d) he is a resident sub-tenant of the whole or any part of the dwelling;

(e) he is a resident of the dwelling; or

(f) he is any of the following—

(i) the sub-tenant of the whole or any part of the dwelling under a sub-lease granted for a term of 6 months or more;

(ii) the tenant, under a lease granted for a term of 6 months or more, of any part of the dwelling which is not subject to a sub-lease granted for a term of 6 months or more;

(iii) the owner of any part of the dwelling which is not subject to a lease granted for a term of 6 months or more.

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