Local Government Finance Act 1992

• (a) any reference to a person having the debtor in his employment shall be construed as a reference to such an authority having the debtor as an elected member; and

• (b) any reference to the debtor’s earnings shall be construed as a reference to allowances payable to the debtor by such an authority.

• (8) For the purposes of sub-paragraph (7) above—

• (a) a relevant precepting authority is a major precepting authority other than the Receiver for the Metropolitan Police District; and

• (b) a person is an elected member of a relevant precepting authority other than a county council if he is appointed to the authority by a constituent council of which he is an elected member.

• (9) In this paragraph “the amount outstanding” has the meaning given by paragraph 50(3) of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.

Deductions from income support

6

• (1) Regulations under paragraph 1(1) above may provide that where a magistrates’ court has made a liability order against a person (“the debtor”) and the debtor is entitled to universal credit income support, a jobseeker’s allowance , state pension credit or an employment and support allowance . . . —

• (a) the authority concerned may apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of that benefit, in order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made; and

• (b) the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.

• (2) The regulations may include—

• (a) provision allowing or requiring adjudication as regards an application, and provision as to appeals to appeal tribunals constituted under Chapter 1 of Part 1 of the Social Security Act 1998 and decisions under section 9 or 10 of that Act;

• (b) a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of universal credit income support, a jobseeker’s allowance, state pension credit or an employment and support allowance do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;

• (c) provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;

• (d) provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.

Distress

7

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

Commitment to prison

8

• (1) Regulations under paragraph 1(1) above may provide , in relation to the recovery of any sum which has become payable to a billing authority in England, that—

• (a) where ..., the debtor is an individual who has attained the age of 18 years, and there are insufficient goods to satisfy an amount under section 14(4) , the authority may apply to a magistrates’ court for the issue of a warrant committing the debtor to prison;

• (b) on such application being made the court shall (in the debtor’s presence) inquire as to his means and inquire whether the failure to pay which has led to the application is due to his wilful refusal or culpable neglect;

• (c) if (and only if) the court is of opinion that his failure is due to his wilful refusal or culpable neglect it may if it thinks fit issue a warrant of commitment against the debtor, or fix a term of imprisonment and postpone the issue of the warrant until such time and on such conditions (if any) as the court thinks just;

• (d) the warrant shall be made in respect of the relevant amount (within the meaning given by sub-paragraph (2) below);

• (e) the warrant shall state that amount;

• (f) the order in the warrant shall be that the debtor be imprisoned for a time specified in the warrant (which shall not exceed three months), unless the amount stated in the warrant is sooner paid;

• (g) the period of imprisonment shall be reduced by a prescribed amount in respect of part payment in prescribed circumstances;

• (h) a warrant may be directed to the authority concerned and to such other persons (if any) as the court issuing it thinks fit;

• (i) a warrant may be executed anywhere in England and Wales by any person to whom it is directed.

• (1A) In sub-paragraph (1) the reference to insufficient goods to satisfy an amount under section 14(4) is a reference to circumstances where a person authorised to act under the power conferred by section 14(4) (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has reported to the authority concerned that he was unable (for whatever reason) to find sufficient goods of the debtor to pay the amount outstanding.

• (2) For the purposes of sub-paragraph (1) above the relevant amount is the aggregate of—

• (a) the amount outstanding at the time when the warrant of commitment is issued; and

• (b) a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of the costs of commitment.

• (3) The regulations may include—

• (a) provision that a single warrant shall not be issued, under any provision included under this paragraph, against more than one person;

• (b) provision as to the form of a warrant;

• (c) provision allowing remission of payment where no warrant is issued or term of imprisonment fixed;

• (d) provision allowing an application to be renewed where no warrant is issued or term of imprisonment fixed;

• (e) provision that a statement in writing to the effect that wages of any amount have been paid to the debtor during any period, purporting to be signed by or on behalf of his employer, shall be evidence of the facts there stated;

• (f) provision that, for the purpose of enabling inquiry to be made as to the debtor’s conduct and means, a justice of the peace may issue a summons to him to appear before a magistrates’ court and (if he does not obey the summons) may issue a warrant for his arrest;

• (g) provision that, for the purpose of enabling such inquiry, a justice of the peace may issue a warrant for the debtor’s arrest without issuing a summons;

• (h) provision as to the execution of a warrant for arrest (which may include provision allowing it to be executed anywhere in England and Wales).

• (4) In this paragraph “the amount outstanding” has the meaning given by paragraph 50(3) of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.

Bankruptcy

9

• (1) Regulations under paragraph 1(1) above may provide that where a magistrates’ court has made a liability order against a person (“the debtor”) and the debtor is an individual, the amount due shall be deemed to be a debt for the purposes of section 267 of the Insolvency Act 1986 (grounds of creditor’s petition).

• (2) The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.

Winding up

10

• (1) Regulations under paragraph 1(1) above may provide that where a magistrates’ court has made a liability order against a person (“the debtor”) and the debtor is a company, the amount due shall be deemed to be a debt for the purposes of section 122(1)(f) of the Insolvency Act 1986 (winding up of companies by the court) or, as the case may be, section 221(5)(b) of that Act (winding up of unregistered companies).

• (2) The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.

Charging orders

11

• (1) Regulations under paragraph 1(1)(a) above may provide that where a magistrates’ court has made a liability order against a person (“the debtor”) and prescribed conditions are fulfilled—

• (a) the authority concerned may apply to a court for an order (a “charging order”) imposing, on any interest held by the debtor beneficially in the relevant dwelling, a charge for securing the due amount; and

• (b) a charge imposed by a charging order shall have the like effect and shall be enforceable in the same courts and in the same manner as an equitable charge created by the debtor by writing under his hand.

• (2) For the purposes of sub-paragraph (1) above the relevant dwelling is the dwelling in respect of which, at the time the application for the liability order was made, the debtor was liable to pay the sum falling within paragraph 1(1)(a) above.

• (3) For the purposes of sub-paragraph (1) above the due amount is the aggregate of—

• (a) an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made; and

• (b) a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of costs connected with the charging order.

• (4) The regulations may include provision—

• (a) as to the court to which an application may be made (which may be the High Court or the county court);

• (b) as to the factors to be considered by the court in deciding whether to make a charging order;

• (c) requiring an order to specify the dwelling and interest concerned, and such other matters as may be prescribed;

• (d) requiring an order to be in a prescribed form;

• (e) allowing an order to be made absolutely or subject to conditions;

• (f) as to the discharge or variation of an order.

Relationship between remedies

12

• (1) As regards a case where a magistrates’ court has made a liability order, regulations under paragraph 1(1) above may include provision that—

• (a) attachment of earnings may be resorted to more than once;

• (aa) deductions from universal credit may be resorted to more than once;

• (b) deductions from income support may be resorted to more than once;

• (bb) deductions from state pension credit may be resorted to more than once;

• (bc) deductions from an employment and support allowance may be resorted to more than once.

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) attachment of earnings deductions from universal credit, deductions from income support, deductions from state pension credit, deductions from an employment and support allowance and the power conferred by section 14(4) (or any two of them) may be resorted to in any order or alternately (or both);

• (e) steps by way of attachment, deduction, exercise of the power conferred by section 14(4), commitment, bankruptcy, winding up or charging may not be taken while steps by way of another of those methods are being taken;

• (f) where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) the person concerned no steps, or no further steps, by way of attachment, deduction, exercise of the power conferred by section 14(4), bankruptcy or charging may be taken.

• (2) Any reference in this paragraph to attachment of earnings includes a reference to attachment of allowances.

Magistrates and justices

13

Regulations under paragraph 1(1) above may include—

• (a) provision for determining what justices and magistrates’ courts are to have jurisdiction in cases provided for by the regulations;

• (b) provision as to the composition of magistrates’ courts in cases provided for by the regulations.

Admissibility of evidence

14

• (1) Regulations under paragraph 1(1) above may include provision that, in any proceedings before a magistrates’ court under any provision included by virtue of the preceding provisions of this Schedule—

• (a) a statement contained in a document of record shall be admissible as evidence of any fact stated in it of which direct oral evidence would be admissible; and

• (b) a certificate which is made with respect to a document of record produced by a computer and purports to be signed by a responsible person shall be admissible as evidence of anything which is stated in it to the best of his information and belief.

• (2) In this paragraph—

• “document of record” means a document constituting or forming part of a record compiled by the authority concerned;

• “responsible person” means a person occupying a responsible position in relation to the operation of the computer;

• “statement” includes any representation of fact, whether made in words or otherwise.

Exclusion of certain matters

15

Regulations under paragraph 1(1) above may provide that any matter which could be the subject of an appeal under section 16 of this Act, or regulations under section 24 of this Act, may not be raised in proceedings under the regulations.

Costs

16

Regulations under paragraph 1(1) above may provide that where an authority has received in proceedings under the regulations an amount by way of costs it shall pay a prescribed amount, or an amount determined in accordance with prescribed rules, to a prescribed person for the benefit of such court as is identified in accordance with prescribed rules.

Termination of proceedings

17

• (1) Regulations under paragraph 1(1) above may provide that in a case where—

• (a) proceedings under the regulations have been taken as regards the recovery of any sum mentioned in paragraph 1(1) above; and

• (b) the outstanding amount is paid or tendered to the authority to which it is payable;

the authority shall accept the amount, no further steps shall be taken as regards its recovery, and any person committed to prison in pursuance of the proceedings shall be released.

• (2) The outstanding amount is an amount equal to the sum concerned or to so much of it as remains outstanding (as the case may be).

• (3) In a case where costs and charges are relevant the outstanding amount shall be treated as augmented by a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of costs and charges incurred in the proceedings up to the time of payment or tender.

Offences

18

• (1) Regulations under paragraph 1(1) above may provide that a person shall be guilty of an offence if he is required by any provision included by virtue of paragraph 4 above to supply information and—

• (a) he fails without reasonable excuse to supply the information in accordance with the provision; or

• (b) in supplying information in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.

• (2) Regulations under paragraph 1(1) above may provide that—

• (a) a person shall be guilty of an offence if he is required by any provision included by virtue of paragraph 5(1)(d) or (2)(b) above to comply with an attachment of earnings order and fails to do so;

• (b) it shall be a defence for a person charged with such an offence to prove that he took all reasonable steps to comply with the order.

• (3) Regulations under paragraph 1(1) above may provide that a person shall be guilty of an offence if he is required by any provision included by virtue of paragraph 5(2)(g) or (h) or (3)(a) or (b) above to notify another person and—

• (a) he fails without reasonable excuse to notify the other person in accordance with the provision; or

• (b) in notifying the other person in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.

• (4) Regulations under paragraph 1(1) above may provide that a person guilty of an offence under any provision included by virtue of sub-paragraphs (1) to (3) above shall be liable on summary conviction to a fine not exceeding—

• (a) level 2 on the standard scale (where the provision is included by virtue of sub-paragraph (1)(a) or (3)(a) above); or

• (b) level 3 on the standard scale (where the provision is included by virtue of sub-paragraph (1)(b), (2) or (3)(b) above).

Other enactments

19

• (1) Regulations under paragraph 1(1) above may apply any provision contained in or made under a relevant enactment, or may apply any such provision subject to prescribed modifications, or may contain provision equivalent to any such provision (whether or not subject to prescribed modifications).

• (2) For the purposes of sub-paragraph (1) above relevant enactments are the Attachment of Earnings Act 1971, the Charging Orders Act 1979, Part II of the Social Security Administration Act 1992, and any enactment applied by any of those enactments.

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

SCHEDULE 5

Addition, deletion or amendment of apportionment notes

1

Where, on or after 1st April 1993, the assessor alters the valuation roll by entering therein lands and heritages which are part residential subjects, he shall apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them and shall include in the entry an apportionment note.

2

Subject to paragraph 6 below, where, on or after 1st April 1993—

• (a) lands and heritages included in the valuation roll become or cease to be part residential subjects; or

• (b) there is such a change as between the residential and non-residential use of lands and heritages that the apportionments of the net annual value and the rateable value shown in the valuation roll are incorrect,

the assessor shall apportion or, as the case may be, re-apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them, and shall alter the roll by adding an apportionment note to the entry in respect of those lands and heritages or, as the case may be, by deleting or amending the existing note.

3

Subject to paragraph 6 below, where, under any of the provisions of section 2(1) of the 1975 Act (which provides for the alteration of the valuation roll in certain circumstances), the assessor alters the net annual value and the rateable value of any lands and heritages which are part residential subjects, he shall apportion the new net annual value and the new rateable value as between the residential and the non-residential use of the subjects, and shall amend the apportionment note accordingly.

Date of coming into effect of addition, deletion or amendment of apportionment note

4

Where an apportionment note is included under paragraph 1 above as part of an entry relating to any land and heritages in the valuation roll, the note shall take effect from—

• (a) the date when the lands and heritages to which the entry relates come into existence or occupancy; or

• (b) the beginning of the financial year in which the entry is made,

whichever is the later.

5

Subject to paragraph 6 below, where the valuation roll is altered by the addition or deletion of, or by an amendment to, an apportionment note under paragraph 2 above, or by an amendment to an apportionment note under paragraph 3 above, the alteration shall take effect from—

• (a) the date of the event by reason of which the addition, deletion or amendment is made, or

• (b) the beginning of the financial year in which the addition, deletion or amendment is made,

whichever is the later.

6

No alteration to the valuation roll consisting of an amendment to an apportionment note shall be made or take effect until three months, or such other period as may be prescribed, after the date when that apportionment note is made or takes effect, whichever is the later.

Revaluation

7

Where the assessor makes up a valuation roll in respect of a financial year which is a year of revaluation within the meaning of section 37(1) of the 1975 Act (which defines terms used in that Act), he shall apportion the new net annual value and the new rateable value of any lands and heritages which are part residential subjects as between the residential and non-residential use of the subjects, and shall include in the entry relating to those lands and heritages a new apportionment note.

General

8

For the purposes of this Schedule the extent to which subjects are used residentially shall be determined by reference to the use made of the subjects as the sole or main residence of any person, and criteria may be prescribed by reference to which any apportionment or re-apportionment of net annual values and rateable values under this Schedule is to be carried out.

9

No rates shall be leviable in respect of such part of their rateable value as relates to the residential use of any lands and heritages which are part residential subjects.

Noting of date on which alterations take effect

10

Where the assessor has altered the entry in the valuation roll relating to any lands and heritages by adding, deleting or amending an apportionment note, he shall also alter the entry by adding thereto a note of the date on which the alteration takes effect.

Notification of addition, deletion or alteration of apportionment notes

11

Section 3 of the 1975 Act (which requires the assessor to notify the rating authority and other persons affected of any alterations in the roll, and provides for a right of appeal against any such alterations) shall apply to any addition, deletion or amendment of apportionment notes made under this Schedule as it applies to deletions and alterations made under section 1 or 2 of that Act.

SCHEDULE 6

1

• (1) Where a local assessor is of the opinion—

• (a) that the erection of a building has been completed; or

• (b) that the work remaining to be done on a building is such that its erection can reasonably be expected to be completed within three months,

and that the building constitutes, or when completed will constitute, a dwelling, the local assessor may serve on the owner of the building a notice (referred to as “a completion notice”) stating that the erection of the building is to be treated for the purposes of this Schedule as completed on the date of service of the notice or on such later date as may be specified by the notice; and the local assessor shall along with the completion notice send to the owner a notice of his right of appeal by virtue of paragraph 2 below.

• (2) If a person on whom a completion notice is served agrees in writing that the erection of the building to which the notice relates shall be treated for the purposes of this Schedule as completed on a date specified by the agreement, it shall be treated for those purposes as completed on that day and the notice shall be deemed to be withdrawn.

• (3) Where a completion notice has been served on any person, the local assessor may withdraw the notice by a subsequent notice served on that person; and a notice under this sub-paragraph may be served—

• (a) at any time before an appeal under paragraph 2 below is brought against the completion notice; and

• (b) with the agreement of that person, at any time thereafter and before the appeal is determined.

2

• (1) A person on whom a completion noticed is served may, during the period of twenty-one days beginning with the date of service of the notice, appeal to the First-tier Tribunal for Scotland against the notice on the ground that the erection of the building to which the notice relates has not been, or, as the case may be, cannot reasonably be expected to be, completed by the date specified by the notice.

• (2) If a completion notice served in respect of a building is not withdrawn and no appeal is brought under this paragraph against the notice or such an appeal is abandoned or dismissed, the erection of the building shall be treated for the purposes of this Schedule as completed on the date specified by the notice; and if such an appeal is brought and is not abandoned or dismissed and the completion notice in question is not withdrawn, the erection of the building shall be treated for those purposes as completed on such date as the First-tier Tribunal for Scotland shall determine.

3

• (1) Subject to subparagraph (2) below, section 192 (service of notices by local authority) of the 1973 Act shall apply to the service of notices under this Schedule as it applies to the service of notices under that Act.

• (2) In the application of the said section 192 to the service of notices under this Schedule, any reference to sending a notice by post shall be construed as a reference to sending it by registered post or by the recorded delivery service.

4

In the case of a building to which work remains to be done of a kind which is customarily done to a building of the type in question after the erection of the building has been substantially completed, it shall be assumed for the purposes of this Schedule that the erection of the building has been or can reasonably be expected to be completed at the expiration of such period, beginning with the date of its completion apart from the work, as is reasonably required for carrying out the work.

SCHEDULE 7

Parliamentary proceedings for reduction of council tax

1

• (1) If the Secretary of State is satisfied that the total estimated expenses mentioned in section 93(3) of this Act of a local authority in respect of any financial year are excessive or that there is an excessive increase in those expenses over the total estimated expenses there mentioned of the local authority in respect of the financial year preceding that year, he may make and cause to be laid before the House of Commons a report proposing a reduction in the council tax set by the authority in respect of that year and stating—

• (a) the amount of the reduction so proposed; and

• (b) his reasons for proposing that reduction.

• (2) A report under sub-paragraph (1) above shall set out any representations made by the local authority to which it relates with respect to the matters referred to in the report or a summary of these representations.

• (3) In determining, for the purposes of sub-paragraph (1) above, whether, in relation to any financial year, the total estimated expenses of a local authority are excessive or that any increase in those expenses is excessive, the Secretary of State—

• (a) may leave out of account such categories of estimated expenses as he thinks fit; and

• (b) shall have regard to such principles as he may determine in respect of that year.

• (4) Different principles may be determined under sub-paragraph (3) above for different classes of local authority and the Secretary of State may classify local authorities for the purposes of this sub-paragraph by reference to such factors as he thinks fit.

• (5) In determining what amount to state under sub-paragraph (1)(a) above, the Secretary of State may have regard to any balances in the general fund of the local authority.

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

Procedure prior to Parliamentary proceedings

2

The Secretary of State shall not make and cause to be laid a report under paragraph 1 above without having afforded to the local authority to which the report relates an opportunity of making representations on—

• (a) whether the total estimated expenses of the authority are excessive or, as the case may be, whether the increase in those expenses is excessive;

• (b) the amount of the reduction proposed in the council tax; and

• (c) his reasons for proposing that reduction,

but need not afford them such an opportunity where he has, in proposing the reduction, taken account of representations made by the authority in relation to a reduction previously proposed by him in that council tax.

Effect of approval of report

3

• (1) If a report under paragraph 1 above is approved by the House of Commons, the local authority to which it relates shall forthwith set under this sub-paragraph a new council tax less, by the amount of the reduction proposed in the report or by such smaller amount as the Secretary of State may agree, than the council tax set by them under section 93 or 94 of this Act.

• (2) Where, for any reason whatsoever, by the twenty-eighth day after the House of Commons approve a report, the local authority to whom the report relates have not made a setting required by sub-paragraph (1) above, the authority shall be deemed to have set on that day a council tax under sub-paragraph (1) above such that the reduction proposed in the report is effected.

• (3) Where an authority is deemed to have set a council tax under sub-paragraph (2) above, paragraph (1)(b) of section 93 of this Act shall apply as if that tax had been set by the authority.

Supplementary

4

• (1) A report under paragraph 1 above may relate to more than one local authority and, if a report so relating is approved by a resolution of the House of Commons, paragraph 3 above shall apply in relation to each of the authorities to which the report relates.

• (2) Any reference in this Act (except in paragraph 3 above) and in any other enactment, whether passed before or after the passing of this Act, to such council tax as is set under section 93 or 94 of this Act shall be construed as including a reference to such council tax as has been set, or is deemed to have been set, under paragraph 3 above.

• (3) In sub-paragraph (2) above “enactment” includes an enactment contained in a statutory order.

• (4) Paragraph 5 of Schedule 12 to this Act shall apply for the purposes of the Secretary of State’s functions under this Schedule as it applies under that paragraph for the purposes of his functions in relation to revenue support grants or non-domestic rate income.

SCHEDULE 8

1

• (1) This Schedule applies to any sum which has become payable to a localauthority under any provision included in regulations under—

• (a) paragraph 2, 3, 6(2) or (3) of Schedule 2 to this Act; or

• (b) paragraph 6 of Schedule 3 to this Act,

and has not been paid.

• (2) References in sub-paragraph (1) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.

2

• (1) Subject to sub-paragraphs (4) and (5) below, any sum to which this Schedule applies may be recovered by the local authority by diligence—

• (a) authorised by a summary warrant granted under sub-paragraph (2) below; or

• (b) in pursuance of a decree granted in an action of payment.

• (2) The sheriff, on an application by the authority accompanied by a certificate from them containing such particulars as may be prescribed, shall grant a summary warrant in a form provided for by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (3) below, of the amount of the sum remaining due and unpaid along with a surcharge of 10 per cent. of that amount.

• (3) The diligences referred to in sub-paragraph (2) above are—

• (a) an attachment;

• (aa) a money attachment;

• (b) an earnings arrestment;

• (c) an arrestment and action of furthcoming or sale.

• (4) It shall be incompetent for the sheriff to grant a summary warrant under sub-paragraph (2) above in respect of any sum to which this Schedule applies if an action has already been raised for the recovery of that sum; and, without prejudice to sub-paragraph (5) below, on the raising of an action for the recovery of any such sum, any existing summary warrant in so far as it relates to the recovery of that sum shall cease to have effect.

• (5) It shall be incompetent to raise an action in Scotland for the recovery of any sum to which this Schedule applies if, in pursuance of a summary warrant, any of the diligences mentioned in sub-paragraph (3) above for the recovery of that sum has been executed.

• (6) The Secretary of State may by order substitute another percentage for the percentage which is for the time being mentioned in sub-paragraph (2) above.

3

• (1) In any proceedings for the recovery of any sum to which this Schedule applies, whether by summary warrant or otherwise, no person shall be entitled to found upon failure by the local authority or any other authority or body to comply with any provision included in regulations made under the provisions specified in paragraph 1 above relating to the date by which something shall be done.

• (2) No misnomer or inaccurate description of any person or place or mistake or informality in any notice or other document or communication relating to the levy or collection of any council tax or council water charge or in any proceedings for the payment thereof shall prejudice the recovery thereof.

4

• (1) Subject to sub-paragraph (2) below and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17)(expenses of attachment) and section 196(1) of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (expenses of money attachment) , the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant under paragraph 2 above shall be chargeable against the debtor.

• (2) No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the local authority for, the sums paid to him by the debtor in satisfaction of an amount owing to the authority by way of council tax or council water charge.

5

• (1) Regulations under this Schedule may provide that where a summary warrant or a decree in an action for payment has been granted against a person (“the debtor”) he shall, during such time as the amount in respect of which the warrant or decree was granted remains wholly or partly unpaid, be under a duty to supply relevant information to the authority concerned.

• (2) Relevant information is such information as fulfils the following conditions—

• (a) it is in the debtor’s possession or control;

• (b) the authority request him to supply it; and

• (c) it falls within a prescribed description of information.

• (3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

6

• (1) Regulations made under this paragraph may provide that where a localauthority has obtained a summary warrant or a decree against a person (the debtor) in respect of arrears of sums payable under paragraph 1(1) above and the debtor is entitled to universal credit income support, a jobseeker’s allowance, state pension credit or an employment and support allowance . . .

• (a) the local authority may, without prejudice to their right to pursue any other means of recovering such arrears, apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of that benefitin order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the summary warrant or decree was granted; and

• (b) the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.

• (2) Regulations made under this paragraph may include—

• (a) provision allowing or requiring adjudication as regards an application and provision as to appeals and reviews;

• (b) a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of universal credit income support, a jobseeker’s allowance, state pension credit or an employment and support allowance do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;

• (c) provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;

• (d) provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.

SCHEDULE 9

Social Security Contributions and Benefits Act 1992 (c. 4)

1

• (1) In subsection (1) of section 123 of the Social Security Contributions and Benefits Act 1992 (income-related benefits), for paragraph (e) there shall be substituted the following paragraph—

(e) council tax benefit.

• (2) For subsections (4) to (6) of that section there shall be substituted the following subsection—

(4) Each billing or levying authority— (a) shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to council tax benefit in respect of council tax payable to the authority becomes aware that he may be entitled to it; and (b) shall make copies of the council tax benefit scheme, with any modifications adopted by it under the Administration Act, available for public inspection at its principal office at all reasonable hours without payment.

2

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

3

In subsection (2) of section 130 of that Act (housing benefit), for the words from “mortgage payments" to the end there shall be substituted the following paragraphs—

(a) payments to a billing or levying authority in respect of council tax; or (b) mortgage payments, or, in relation to Scotland, payments under heritable securities.

4

For section 131 of that Act there shall be substituted the following section—

(131) (1) A person is entitled to council tax benefit in respect of a particular day falling after 31st March 1993 if the following are fulfilled, namely, the condition set out in subsection (3) below and either— (a) each of the two conditions set out in subsections (4) and (5) below; or (b) the condition set out in subsection (6) below. (2) Council tax benefit— (a) shall not be allowed to a person in respect of any day falling before the day on which his entitlement is to be regarded as commencing for that purpose by virtue of paragraph (l) of section 6(1) of the Administration Act; but (b) may be allowed to him in respect of not more than 6 days immediately following the day on which his period of entitlement would otherwise come to an end, if his entitlement is to be regarded by virtue of that paragraph as not having ended for that purpose. (3) The main condition for the purposes of subsection (1) above is that the person concerned— (a) is for the day liable to pay council tax in respect of a dwelling of which he is a resident; and (b) is not a prescribed person or a person of a prescribed class. (4) The first condition for the purposes of subsection (1)(a) above is that there is an appropriate maximum council tax benefit in the case of the person concerned. (5) The second condition for the purposes of subsection (1)(a) above is that— (a) the day falls within a week in respect of which the person concerned has no income; (b) the day falls within a week in respect of which his income does not exceed the applicable amount; or (c) neither paragraph (a) nor paragraph (b) above is fulfilled in his case but amount A exceeds amount B where— (i) amount A is the appropriate maximum council tax benefit in his case; and (ii) amount B is a prescribed percentage of the difference between his income in respect of the week in which the day falls and the applicable amount. (6) The condition for the purposes of subsection (1)(b) above is that— (a) no other resident of the dwelling is liable to pay rent to the person concerned in respect of the dwelling; and (b) there is an alternative maximum council tax benefit in the case of that person which is derived from the income or aggregate incomes of one or more residents to whom this subsection applies. (7) Subsection (6) above applies to any other resident of the dwelling who— (a) is not a person who, in accordance with Schedule 1 to the Local Government Finance Act 1992, falls to be disregarded for the purposes of discount; and (b) is not a prescribed person or a person of a prescribed class. (8) Subject to subsection (9) below, where a person is entitled to council tax benefit in respect of a day, the amount to which he is entitled shall be— (a) if subsection (5)(a) or (b) above applies, the amount which is the appropriate maximum council tax benefit in his case; (b) if subsection (5)(c) above applies, the amount found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by that subsection; and (c) if subsection (6) above applies, the amount which is the alternative maximum council tax benefit in his case. (9) Where a person is entitled to council tax benefit in respect of a day, and both subsection (5) and subsection (6) above apply, the amount to which he is entitled shall be whichever is the greater of— (a) the amount given by paragraph (a) or, as the case may be, paragraph (b) of subsection (8) above; and (b) the amount given by paragraph (c) of that subsection. (10) Regulations shall prescribe the manner in which— (a) the appropriate maximum council tax benefit; (b) the alternative maximum council tax benefit, are to be determined in any case. (11) In this section “dwelling” and “resident” have the same meanings as in Part I or II of the Local Government Finance Act 1992.

5

• (1) In subsection (1) of section 132 of that Act (couples), for the words “a community charge benefit" there shall be substituted the words “ council tax benefit ”.

• (2) In subsection (5) of that section, for the words “and the appropriate maximum community charge benefit" there shall be substituted the words “ the appropriate maximum council tax benefit and the alternative maximum council tax benefit ”.

• (3) In subsection (7) of that section, for the word “first", in both places where it occurs, there shall be substituted the word “ main ”.

• (4) In subsection (9) of that section, for paragraph (b) there shall be substituted the following paragraph—

(b) references to the main condition are references to the condition mentioned in section 131(3) above.

6

In subsection (3) of section 133 of that Act (polygamous marriages), for the words “a community charge benefit" there shall be substituted the words “ council tax benefit ”.

7

Subsection (3) of section 134 (exclusion of benefit) of that Act shall cease to have effect.

8

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

9

In subsection (1) of section 137 (interpretation of Part VII) of that Act—

• (a) for the definition of “charging authority" there shall be substituted the following definition—

“billing authority” has the same meaning as in Part I of the Local Government Finance Act 1992;

;

• (b) the definitions of “contribution period", “the 1987 Act" and “the 1988 Act" shall cease to have effect;

• (c) for the definition of “levying authority" there shall be substituted the following definition—

“levying authority” has the same meaning as in Part II of the Local Government Finance Act 1992;

; and

• (d) in the definition of “week", for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

10

In subsection (6) of section 175 of that Act (regulations, orders and schemes), for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

11

A statutory instrument containing (alone or with other provisions) regulations relating to council tax benefit and made by virtue of section 123 or sections 131 to 137 of that Act shall not be made before 1st April 1993 unless a draft of the instrument has been laid before and has been approved by a resolution of each House of Parliament.

Social Security Administration Act 1992 (c. 5)

12

• (1) In subsection (1) of section 6 of the Social Security Administration Act 1992 (regulations about community charge benefits administration)—

• (a) for the words “any community charge benefit" there shall be substituted the words “ council tax benefit ”;

• (b) in paragraph (d), the words “or a consequential reduction" shall cease to have effect; and

• (c) in paragraphs (j), (n), (o), (r), (s) and (t), the words “or consequential reduction", in each place where they occur, shall cease to have effect.

• (2) In subsection (2) of that section, for the words from “provision" to “shall not apply" there shall be substituted the words “ provision in relation to council tax benefit that prescribed provisions shall apply instead of prescribed provisions of Part I or II of the Local Government Finance Act 1992, or that prescribed provisions of either of those Parts shall not apply ”.

• (3) For subsection (3) of that section there shall be substituted the following subsection—

(3) References in subsection (2) above to either of the Parts there mentioned include references to regulations made under the Part concerned

.

13

In subsection (3) of section 7 of that Act (relationship between community charge benefits and other benefits), for the words “any community charge benefit" there shall be substituted the words “ council tax benefit ”.

14

• (1) In subsection (1) of section 63 of that Act (adjudication), for paragraphs (b) and (c) there shall be substituted the following paragraph—

(b) council tax benefit,

.

• (2) In subsection (3) of that section, for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

15

• (1) In subsection (1) of section 76 of that Act (excess benefits), for the words “charging authority" there shall be substituted the words “ billing authority ” and for the words “a community charge benefit" there shall be substituted the words “ council tax benefit ”.

• (2) In subsection (2) of that section, the words “As regards any case where the benefit is in respect of a personal community charge" shall cease to have effect.

• (3) In subsection (3) of that section, for the words “the charge concerned" there shall be substituted the words “ council tax ”.

• (4) Subsections (4), (5) and (7) of that section shall cease to have effect.

16

• (1) In subsection (1) of section 77 of that Act (shortfall in benefits), for the words “charging authority" there shall be substituted the words “ billing authority ” and for the words “a community charge benefit" there shall be substituted the words “ council tax benefit ”.

• (2) Subsections (2) and (3) of that section shall cease to have effect.

17

• (1) In subsection (2) of section 116 of that Act (legal proceedings), for the words “community charge benefits", in both places where they occur, there shall be substituted the words “ council tax benefit ”.

• (2) In subsection (5) of that section, for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

18

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

19

• (1) For subsections (1) and (2) of section 138 of that Act (nature of benefits) there shall be substituted the following subsection—

(1) Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or levying authority the benefit shall take such of the following forms as is prescribed in the case of the person— (a) a payment or payments by the authority to the person; (b) a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year; (c) both such payment or payments and such reduction.

• (2) Subsections (3) and (4) of that section shall cease to have effect.

• (3) In subsection (5) of that section, for the words “subsections (1) and (2)" there shall be substituted the words “ subsection (1) ” and for the words “chargeable financial year", in both places where they occur, there shall be substituted the words “ financial year ”.

• (4) Subsections (6) to (8) of that section shall cease to have effect.

• (5) In subsection (9) of that section, the words “or (2) or (3)" shall cease to have effect and for the words “the 1987 Act or the 1988 Act" there shall be substituted the words “ Part I or II of the Local Government Finance Act 1992 ”.

20

• (1) In subsection (1) of section 139 of that Act (arrangements for community charge benefits), for the words “Any community charge benefit" there shall be substituted the words “ Council tax benefit ” and for the words “community charge benefit scheme" there shall be substituted the words “ council tax benefit scheme ”.

• (2) For subsections (2) and (3) of that section there shall be substituted the following subsection—

(2) For the purposes of this section the appropriate authority is the billing authority or levying authority which levied the council tax as regards which a person is entitled to the benefit.

• (3) In subsection (4) of that section, for the words “Charging authorities" there shall be substituted the words “ Billing authorities ” and for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

• (4) In subsection (5) of that section, for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

• (5) In subsection (6) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ” and for the words “community charge benefit scheme" there shall be substituted the words “ council tax benefit scheme ”.

• (6) In subsection (7) of that section, for the word “benefits", in both places where it occurs, there shall be substituted the word “ benefit ”.

• (7) In subsection (9) of that section—

• (a) for the words “community charge benefit scheme" there shall be substituted the words “ council tax benefit scheme ”;

• (b) for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”; and

• (c) for the word “benefits", in the second and third places where it occurs, there shall be substituted the word “ benefit ”.

• (8) In subsection (10) of that section, for the word “benefits" there shall be substituted the word “ benefit ”.

21

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

22

In subsection (2)(d) of section 163 of that Act (general financial arrangements), for the words “community charge benefit subsidy" there shall be substituted the words “ council tax benefit subsidy ”.

23

In subsection (1) of section 176 of that Act (consultation with representative organisations), for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

24

In subsection (7) of section 189 of that Act (regulations and orders: general), for the words “community charge benefits" there shall be substituted the words “ council tax benefit ”.

25

In section 191 of that Act (interpretation: general)—

• (a) for the definitions of “chargeable financial year" and “charging authority" there shall be substituted the following definition—

“billing authority” has the same meaning as in Part I of the Local Government Finance Act 1992;

;

• (b) after the definition of “dwelling" there shall be inserted the following definition—

“financial year” has the same meaning as in the Local Government Finance Act 1992;

;

• (c) in the definition of “income-related benefit", for paragraph (e) there shall be substituted the following paragraph—

(e) council tax benefit.

; and

• (d) for the definition of “levying authority" there shall be substituted the following definition—

“levying authority” has the same meaning as in Part II of the Local Government Finance Act 1992;

.

26

A statutory instrument containing (alone or with other provisions) regulations or an order relating to council tax benefit and made by virtue of section 6, 7, 63, 76, 77, 128, 138 or 139 of that Act shall not be made before 1st April 1993 unless a draft of the instrument has been laid before and has been approved by a resolution of each House of Parliament.

SCHEDULE 10

Part I — Non-Domestic Rating

Alteration of lists

1

In section 55 of the 1988 Act (alteration of lists), in subsection (7), for paragraphs (a) and (b) there shall be substituted the following paragraph—

(a) provision requiring payments or repayments to be made, with or without interest, and

.

Multiple moorings

2

• (1) In section 64 of the 1988 Act (hereditaments), after subsection (3) there shall be inserted the following subsections—

(3A) The Secretary of State may make regulations providing that where on any land there are two or more moorings which— (a) are owned by the same person, (b) are not domestic property, and (c) are separately occupied, or available for separate occupation, by persons other than that person, a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament. (3B) Regulations under subsection (3A) above may provide that— (a) where a valuation officer makes a determination as mentioned in that subsection, he shall, if prescribed conditions are fulfilled, supply prescribed persons with prescribed information; (b) while such a determination is in force— (i) the person who on any day is the owner of the moorings (or the moorings and land) which constitute the hereditament shall be treated for the purposes of sections 43, 44A and 45 above as being in occupation of all of the hereditament on that day; and (ii) no other person shall be treated for those purposes as being in occupation of all or any part of the hereditament on that day.

• (2) After subsection (11) of that section there shall be inserted the following subsection—

(12) In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.

Places of religious worship etc.

3

In Schedule 5 to the 1988 Act (non-domestic rating: exemption), in paragraph 11, for sub-paragraph (2) there shall be substituted the following sub-paragraphs—

(2) A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and— (a) is used for carrying out administrative or other activities relating to the organisation of the conduct of public religious worship in such a place; or (b) is used as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes. (3) In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.

Valuation

4

In Schedule 6 to the 1988 Act (non-domestic rating: valuation), in paragraph 2, for sub-paragraph (6A) there shall be substituted the following sub-paragraph—

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

Special authorities’ multipliers

5

In Part II of Schedule 7 to the 1988 Act (non-domestic rating: special authorities’ multipliers), in paragraph 9, for sub-paragraphs (3) and (4) there shall be substituted the following sub-paragraphs—

(3) The multiplier must be not greater than the required maximum for the year. (4) The required maximum for the year shall be calculated in accordance with the formula— $$A+B(C-D)E×F$where—A is the non-domestic rating multiplier for the year determined in accordance with Part I of this Schedule,B is a percentage prescribed for the year by order made by the Secretary of State,C is the amount calculated (or last calculated) for the year by the authority under section 32(4) of the Local Government Finance Act 1992,D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, andF is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.$ (5) An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.

Contributions

6

• (1) Part II of Schedule 8 to the 1988 Act (non-domestic rating contributions) shall be amended as follows.

• (2) In sub-paragraph (1) of paragraph 4, for the words “charging authority" there shall be substituted the words “ billing authority ”.

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

• (4) Sub-paragraph (4) of that paragraph shall cease to have effect.

• (5) After sub-paragraph (5) of that paragraph there shall be inserted the following sub-paragraph—

(5A) The Secretary of State may also incorporate in the rules provision for the deduction, in the case of a special authority, of an amount determined by him for the year in relation to that authority; and sub-paragraph (3) above shall have effect subject to this.

• (6) In sub-paragraph (2) of paragraph 5, for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (7) In sub-paragraph (6) of that paragraph, for paragraphs (b) and (c) there shall be substituted the following paragraphs—

(b) notify the amount so calculated to the Secretary of State, and (c) arrange for the calculation and the amount to be certified under arrangements made by the Audit Commission for Local Authorities in England and Wales (the Commission).

• (8) After that sub-paragraph there shall be inserted the following sub-paragraph—

(6A) The Commission shall send a copy of the certification of the calculation and the amount to the Secretary of State.

• (9) In sub-paragraphs (8) and (9) of that paragraph, for the words “sub-paragraph (6)(c) above" there shall be substituted the words “ sub-paragraph (6)(b) above ”.

• (10) For sub-paragraph (10) of that paragraph there shall be substituted the following sub-paragraphs—

(10) If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the Secretary of State shall— (a) if he believes that the amount so notified is not likely to have been calculated in accordance with the regulations under paragraph 4 above, inform the authority of his reasons for that belief; (b) if he is not of that belief, pay to the authority, at such time as he decides with the Treasury’s approval, an amount equal to the difference between the amount so notified and the provisional amount. (11) Sub-paragraph (12) below applies where— (a) at any time after the year ends the Secretary of State has received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to him in relation to the authority under sub-paragraph (6A) above, and (b) the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the Secretary of State under sub-paragraph (6)(b) above. (12) Where this sub-paragraph applies the Secretary of State shall— (a) calculate the amount of the difference (if any) between the certified amount and the provisional amount, and (b) if there is a difference, inform the authority of the amount of the difference. (13) If at the time the Secretary of State makes the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above— (a) sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and (b) sub-paragraph (14) below shall apply. (14) Where this sub-paragraph applies— (a) if the certified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the Secretary of State at such time as he may direct, and (b) if the certified amount is less than the provisional amount the Secretary of State shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as he decides with the Treasury’s approval. (15) Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the Secretary of State makes the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision— (a) for the making of payments by the Secretary of State or the authority, and (b) as to the time at which any such payment must be made.

• (11) For sub-paragraph (2) of paragraph 6 there shall be substituted the following sub-paragraph—

(2) Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the Secretary of State may make regulations— (a) requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions; (b) enabling a calculation under paragraph 5(6) above to be made without taking into account any information as regards which the following conditions are satisfied— (i) it is not reasonably practicable for the person making the calculation to take it into account; and (ii) it was received by the authority after a prescribed date (which may be before or after the end of the year in question).

Pooling

7

For Part III of Schedule 8 to the 1988 Act (non-domestic rating: pooling) there shall be substituted the following Part—