Local Government Finance Act 1992

(8) (1) For the purposes of this Part of this Schedule a receiving authority is any billing authority or major precepting authority. (2) Any reference in this Part of this Schedule to a local government finance report is a reference to a report made under section 78A above. (9) (1) Before a financial year begins the Secretary of State shall estimate— (a) the aggregate of the items of account which will be credited to the account kept for the year; and (b) the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above. (2) In making any estimate under sub-paragraph (1) above the Secretary of State may make such assumptions as he sees fit. (3) If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Secretary of State shall calculate the amount equal to the difference. (4) In the local government finance report for the year the Secretary of State shall specify the amount arrived at under this paragraph (the distributable amount for the year). (10) (1) A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the distributable amount for the year. (2) Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the basis of distribution. (11) (1) This paragraph applies where— (a) in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with paragraph 9 above; and (b) the report has been laid before the House of Commons. (2) If the report is approved by resolution of the House of Commons, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below. (3) As soon as is reasonably practicable after the report has been so approved, the Secretary of State shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved. (4) Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the Secretary of State may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified. (5) The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the House of Commons of any amending report made under paragraph 13 below in relation to the local government finance report. (6) If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and he may decide different dates for different kinds of information. (7) Sub-paragraph (6) above applies only if the Secretary of State informs each receiving authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above). (8) As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (4) above, the Secretary of State shall inform each receiving authority of the sum he calculates falls to be paid to it as its share of the distributable amount for the year. (12) (1) Where a calculation is made under paragraph 11(3) above the Secretary of State shall pay to each receiving authority any sum calculated as falling to be paid to it. (2) The sum shall be paid in instalments of such amounts, and at such times in the financial year to which the report relates (the financial year concerned), as the Secretary of State determines with the Treasury’s consent. (3) Where a calculation is made under paragraph 11(4) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) above, the Secretary of State shall pay to the authority a sum equal to the difference. (4) The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year concerned. (5) Where a calculation is made under paragraph 11(4) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) above, a sum equal to the difference shall be paid by the authority to the Secretary of State. (6) The sum shall be paid on such day after the end of the financial year concerned as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction. (13) (1) Subject to sub-paragraph (6) below, after a local government finance report has been made the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph. (2) An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report. (3) Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the amendments which he proposes to make. (4) The report shall be laid before the House of Commons. (5) As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State shall send a copy of it to each receiving authority. (6) Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report. (14) (1) As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report. (2) Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the Secretary of State may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution. (3) A calculation may not be made under sub-paragraph (2) above after whichever is the later of— (a) the end of the financial year following the financial year concerned, and (b) the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons. (4) Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph. (15) (1) This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) above in relation to an amending report. (2) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference. (3) The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made. (4) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State. (5) The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction. (6) In this paragraph “the relevant previous calculation” means— (a) in relation to a calculation made under paragraph 14(1) above, the calculation under paragraph 11(3) above or, where a further calculation has been made under paragraph 11(4) above, that further calculation; (b) in relation to a calculation made under paragraph 14(2) above, the calculation made under paragraph 14(1) above.

Part II — Grants

8

In section 76 of the 1988 Act (interpretation), for subsections (2) and (3) there shall be substituted the following subsection—

(2) A receiving authority is any billing authority or major precepting authority.

9

In section 78 of the 1988 Act (revenue support grant), subsections (6) and (7) shall cease to have effect.

10

After section 78 of the 1988 Act there shall be inserted the following section—

(78A) (1) A determination under section 78 above shall be specified in a report (to be called a local government finance report). (2) A local government finance report shall also specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the amount of revenue support grant which under this Part falls to be paid to such authorities for the financial year to which the report relates (the financial year concerned). (3) Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the basis of distribution. (4) The report shall be laid before the House of Commons. (5) As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State shall send a copy of it to each receiving authority.

11

• (1) In subsection (1) of section 79 of the 1988 Act (effect of report’s approval), for the words “section 78" there shall be substituted the words “ sections 78 and 78A ”.

• (2) In subsection (4) of that section, for the words “sections 80 to 83 below or sections 80 to 84 below (as the case may be)" there shall be substituted the words “ sections 82 and 83 below ”.

12

Sections 80 and 81 of the 1988 Act (distribution reports and their effect) shall cease to have effect.

13

For section 82 of the 1988 Act there shall be substituted the following section—

(82) (1) As soon as is reasonably practicable after a local government finance report for a financial year has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution specified in the report as so approved. (2) Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution so specified. (3) The power to make a calculation under subsection (2) above shall not be exercisable after the approval by resolution of the House of Commons of any amending report made under section 84A below in relation to the local government finance report. (4) If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under subsection (1) or (2) above the calculation shall be made accordingly, and he may decide different dates for different kinds of information. (5) Subsection (4) above applies only if the Secretary of State informs each receiving authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this section (whether before or after a determination is made for the year under section 78 above). (6) As soon as is reasonably practicable after making a calculation under subsection (1) or (2) above the Secretary of State shall, subject to subsection (7) below, inform each receiving authority of the sum he calculates falls to be paid to it by way of revenue support grant for the year. (7) If the Secretary of State calculates in the case of a particular receiving authority that no sum falls to be paid to it as mentioned in subsection (6) above, he shall inform the receiving authority of that fact.

14

Section 84 of the 1988 Act (special provision for transitional years) shall cease to have effect.

15

Immediately before section 85 of the 1988 Act there shall be inserted the following sections—

(84A) (1) Subject to subsection (6) below, after a local government finance report has been made the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this section. (2) An amending report under this section shall contain amendments to the basis of distribution specified in the local government finance report. (3) Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the amendments which he proposes to make. (4) The report shall be laid before the House of Commons. (5) As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State shall send a copy of it to each receiving authority. (6) Where an amending report under this section has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this section in relation to the same local government finance report. (84B) (1) As soon as is reasonably practicable after an amending report made under section 84A above has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the financial year concerned in accordance with the basis of distribution specified in the local government finance report as amended by the amending report. (2) Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with that basis of distribution. (3) A calculation may not be made under subsection (2) above after whichever is the later of— (a) the end of the financial year following the financial year concerned, and (b) the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons. (4) Subsections (4) to (7) of section 82 above apply in relation to calculations made under subsections (1) and (2) above as they apply in relation to calculations made under subsections (1) and (2) of that section. (84C) (1) This section applies where a calculation (the relevant calculation) is made under section 84B(1) or (2) above in relation to an amending report. (2) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference. (3) The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made. (4) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State. (5) The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction. (6) In this section “the relevant previous calculation” means— (a) in relation to a calculation made under section 84B(1) above, the calculation under section 82(1) above or, where a further calculation has been made under section 82(2) above, that further calculation; (b) in relation to a calculation made under section 84B(2) above, the calculation made under section 84B(1) above.

16

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

17

In section 86 of the 1988 Act (effect of report’s approval), subsections (4) to (6) shall cease to have effect.

18

For section 88A of the 1988 Act there shall be substituted the following sections—

(88A) (1) If regulations under section 13 of the Local Government Finance Act 1992 (reduced amounts of tax) have effect as regards a financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a billing authority as regards that financial year. (2) The amount of the grant shall be such as the Secretary of State may with the consent of the Treasury determine. (3) A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State may with the consent of the Treasury determine. (4) In making any payment of grant under this section the Secretary of State may impose such conditions as he may with the consent of the Treasury determine; and the conditions may relate to the repayment in specified circumstances of all or part of the amount paid, or otherwise. (5) In deciding whether to pay a grant under this section, and in determining the amount of any such grant, the Secretary of State shall have regard to his estimate of any amount which, in consequence of the regulations, the authority might reasonably be expected to lose, or to have lost, by way of payments in respect of the council tax set by it for the financial year concerned. (88B) (1) The Secretary of State may, with the consent of the Treasury, pay a grant (in this section referred to as a special grant) in accordance with this section to a relevant authority. (2) Where the Secretary of State proposes to make one special grant he shall, before making the grant, make a determination stating with respect to the grant— (a) to which authority it is to be paid, (b) the purpose for which it is to be paid, and (c) the amount of the grant or the manner in which the amount is to be calculated. (3) Where the Secretary of State proposes to make two or more special grants to different authorities he shall, before making the grants, make a determination stating with respect to the grants— (a) to which authorities they are to be paid, (b) the purpose for which they are to be paid, and (c) either— (i) the amount of the grant which he proposes to pay to each authority or the manner in which the amount is to be calculated, or (ii) the total amount which he proposes to distribute among the authorities by way of special grants and the basis on which he proposes to distribute that amount. (4) A determination under subsection (2) or (3) above shall be made with the consent of the Treasury and shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Secretary of State considers desirable of the main features of the determination. (5) A special grant report shall be laid before the House of Commons and, as soon as is reasonably practicable after the report has been so laid, the Secretary of State shall send a copy of it to any relevant authority to whom a special grant is proposed to be paid in accordance with the determination in the report. (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the House of Commons. (7) A special grant report may specify conditions which the Secretary of State, with the consent of the Treasury, intends to impose on the payment of (or of any instalment of) any special grant to which the report relates; and the conditions may— (a) require the provision of returns or other information before a payment is made to the relevant authority concerned, or (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise. (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Secretary of State may, with the consent of the Treasury, determine. (9) For the purposes of this section each of the following is a relevant authority— (a) a receiving authority; (b) a metropolitan county passenger transport authority established by section 28 of the Local Government Act 1985.

Part III — Funds

19

In subsection (1) of section 89 of the 1988 Act (collection funds), for the words “charging authority" there shall be substituted the words “ billing authority ”.

20

For section 90 of the 1988 Act there shall be substituted the following section—

(90) (1) The following shall be paid into the collection fund of a billing authority— (a) sums received by the authority in respect of council tax set by it in accordance with section 30 of the Local Government Finance Act 1992 (but not sums received by way of penalty), (b) sums received by the authority from any major precepting authority under regulations made under section 99(3) below, (c) sums received by the authority in respect of any non-domestic rate under this Act, (d) sums received by the authority under paragraph 5(10) or (14) of Schedule 8 below or regulations made under paragraph 5(15) or 6(5) of that Schedule, and (e) any other sums which the Secretary of State specifies are to be paid into a billing authority’s collection fund. (2) The following payments shall be met from the collection fund of a billing authority— (a) payments to be made by the authority in respect of the amount of any precept issued by a major precepting authority under Part I of the Local Government Finance Act 1992 (but not payments to be so made in respect of interest on such an amount), (b) payments to be made by the authority to any major precepting authority under regulations made under section 99(3) below, (c) payments to be made by the authority to the Secretary of State under paragraph 5 of Schedule 8 below or regulations made under sub-paragraph (15) of that paragraph, (d) payments to be made by the authority to another person in repaying, under regulations under this Act or Part I of the Local Government Finance Act 1992, excess receipts by way of non-domestic rates or of council tax, and (e) any other payments which are to be made by the authority to another person and which the Secretary of State specifies are to be met from a billing authority’s collection fund. (3) The power to specify under this section— (a) includes power to revoke or amend a specification made under the power; (b) may be exercised differently in relation to different authorities.

21

Sections 95 and 96 of the 1988 Act (calculations and substitute calculations to be made by authorities) shall cease to have effect.

22

For section 97 of the 1988 Act there shall be substituted the following section—

(97) (1) Subject to subsection (2) below, a billing authority which has made calculations in accordance with sections 32 to 36 of the Local Government Finance Act 1992 (originally or by way of substitute) shall transfer from its collection fund to its general fund an amount which shall be calculated by applying the formula— $$B×T$where—B is the amount calculated (or last calculated) by the authority under section 33(1) of that Act as the basic amount of its council tax;T is the amount determined for item T in section 33(1) of that Act.$ (2) Where the amount given by subsection (1) above is a negative amount, the authority shall transfer the equivalent positive amount from its general fund to its collection fund. (3) Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a surplus in its collection fund for the preceding year, it shall transfer from its collection fund to its general fund an amount equal to so much of the surplus as, in accordance with the regulations, the authority calculates to be its share. (4) Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a deficit in its collection fund for the preceding year, it shall transfer from its general fund to its collection fund an amount equal to so much of the deficit as, in accordance with the regulations, the authority calculates must be borne by it. (5) In this section and sections 98 and 99 below, 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.

23

• (1) In section 98 of the 1988 Act (other transfers between funds), the following shall cease to have effect, namely—

• (a) subsections (1) and (2);

• (b) in subsection (3), in paragraph (a), the words “or to the City fund (as the case may be)", in paragraph (c), the words “or from the City fund (as the case may be)", and paragraph (d);

• (c) in subsection (4), the words “or to the City fund (as the case may be)"; and

• (d) in subsection (5), the words “or from the City fund (as the case may be)".

• (2) In subsections (4) and (5) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

• (3) In subsection (6) of that section, for the words “subsection (1), (4) or (5)" there shall be substituted the words “ subsection (4) or (5) ”.

24

For section 99 of the 1988 Act there shall be substituted the following section—

(99) (1) The Secretary of State may make regulations about the discharge of the following liabilities of a billing authority— (a) the liability to pay anything from its collection fund or its general fund in respect of any precept issued by a major or local precepting authority under Part I of the Local Government Finance Act 1992; (b) the liability to transfer anything from its collection fund under section 97(1) or (3) above; and (c) the liability to transfer anything from its general fund under section 97(2) or (4) above. (2) The regulations may include provision— (a) that anything falling to be paid or transferred must be paid or transferred within a prescribed period; (b) that anything falling to be paid or transferred must be paid or transferred in instalments of such amounts, and at such times, as are determined by the billing authority in accordance with prescribed rules; (c) that the billing authority must inform any precepting authorities when instalments will be paid and how they are to be calculated; (d) that if an instalment is not paid to a precepting authority in accordance with the regulations, it is to be entitled to interest on the amount of the instalment; (e) as to the circumstances in which the billing authority is to be treated as having discharged the liabilities mentioned in subsection (1) above; (f) as to the recovery (by deduction or otherwise) of any excess amount paid by the billing authority to any precepting authority in purported discharge of the liability mentioned in subsection (1)(a) above; and (g) as to the transfer back of any excess amount transferred by the billing authority in purported discharge of the liability mentioned in subsection (1)(b) or (c) above. (3) The Secretary of State may by regulations make provision as regards any financial year— (a) that a billing authority must estimate at a prescribed time in the preceding financial year and in accordance with prescribed rules whether there is a deficit or surplus in its collection fund for that year and, if so, the amount of the deficit or surplus; (b) that any surplus or deficit so estimated shall in the financial year concerned— (i) be shared among, or be borne between, the billing authority and major precepting authorities in accordance with prescribed rules; or (ii) in the case of the financial year beginning in 1993, belong solely to, or be borne solely by, the billing authority; (c) that the billing authority must within a prescribed period inform any major precepting authorities of the effects of any estimates and rules mentioned in paragraphs (a) and (b) above; (d) as to the manner in which any payments which fall to be made by a billing authority or a major precepting authority by virtue of any provision included in regulations under paragraph (a) or (b) above must be made; (e) as to the period within which, or time or times at which, any such payments or instalments of such payments must be made; and (f) as to the recovery (by deduction or otherwise) of any excess amount paid by a major precepting authority or a billing authority in purported discharge of any liability arising by virtue of any provision included in regulations under paragraph (a) or (b) above. (4) The Secretary of State may make regulations requiring transfers between funds, or adjustments or assumptions, to be made to take account of any substitute calculation under section 32(4) of the Local Government Finance Act 1992. (5) The Secretary of State may make regulations providing that sums standing to the credit of a billing authority’s collection fund at any time in a financial year must not exceed a total to be calculated in such manner as may be prescribed. (6) Regulations under subsection (5) above in their application to a particular financial year (including regulations amending others) shall not be effective unless they come into force before 1 January in the preceding financial year; but this does not affect regulations which merely revoke others.

SCHEDULE 11

Part I — Charges for Water Services

1

Subject to the provisions of this Part of this Schedule, the expenditure incurred by the council of a region or islands area (in this Schedule referred to as a “local authority”) in meeting any requisition under Part IV or VIII of the 1980 Act and in the exercise of any of their functions under any enactment (within the meaning of section 109(1) of that Act) in relation to water supply in their area shall, insofar as not otherwise met, be met out of—

• (a) the charges (hereinafter in this Schedule referred to as “direct charges”) made under section 49 (payment of water supplies by meter) of the 1980 Act;

• (b) the council water charge mentioned in paragraph 6 below; and

• (c) the non-domestic water rate mentioned in paragraph 12 below.

Estimation and apportionment of expenditure

2

In respect of the financial year 1993-94 and each subsequent financial year, each local authority shall, before such date as may be prescribed in relation to each of those years—

• (a) subject to paragraph 3 below, estimate the amount of the expenditure mentioned in paragraph 1 above which they will incur in respect of that year; and

• (b) subject to paragraph 4 below, determine what proportion of that expenditure is to be met from each of the sources mentioned in sub-paragraphs (a) to (c) of paragraph 1 above.

3

In estimating the expenditure mentioned in paragraph 1 above which they will incur in respect of any financial year a local authority shall take into account—

• (a) such additional sum as is in their opinion required—

• (i) to cover expenses previously incurred;

• (ii) to meet contingencies; and

• (iii) to meet any expenses which may fall to be met before the money to be received from the sources mentioned in paragraph 1 above in respect of the next following financial year will become available; and

• (b) any means by which any part of that expenditure may otherwise be met or provided for.

4

A local authority may apportion their estimated expenditure under paragraph 2 above on whatever basis they consider appropriate, but they shall ensure that the apportionment is not such as to show undue preference to, or discriminate unduly against, any class or classes of person liable to pay—

• (a) the direct charges;

• (b) the council water charge; or

• (c) the non-domestic water rate,

respectively.

Direct charges

5

After a local authority have, under paragraph 2 above, determined what proportion of their estimated expenditure in respect of a particular financial year is to be met out of direct charges, they shall, before such date as may be prescribed in relation to that year, determine such rate or rates of direct charges in respect of that year as will, when calculated in accordance with the provisions of section 49 (payment for water supplied by meter) of the 1980 Act, produce sufficient money to meet the said proportion; and different rates of direct charges may be determined for different circumstances.

Council water charge

6

Each local authority shall impose a water charge, which—

• (a) shall be known as the regional council water charge or the islands council water charge, depending upon which authority impose it; and

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

Liability to pay council water charge

7

• (1) The council water charge shall be payable in respect of any dwelling which is not an exempt dwelling and in respect of which the qualifying conditions are met.

• (2) For the purposes of this Schedule—

• “dwelling” has the meaning assigned to it by section 72(2) of this Act;

• “chargeable dwelling” means any dwelling in respect of which council water charge is payable; and

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

• (3) For the purposes of sub-paragraph (2) 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

• (c) such other factors as the Secretary of State thinks fit.

8

The qualifying conditions for the purposes of paragraph 7 above are—

• (a) that a water authority provide a supply of water to that dwelling;

• (b) that the water is not supplied wholly by meter; and

• (c) that the supply is not one which the water authority—

• (i) were, immediately before 16th May 1949; and

• (ii) continue to be,

under an obligation to provide free of charge.

Setting of council water charge

9

After a local authority have, under paragraph 2 above, determined what proportion of their estimated expenditure in respect of a particular financial year is to be met out of the council water charge, they shall, before such date as may be prescribed in relation to that year-

• (a) set an amount of regional council water charge or islands council water charge, as appropriate, to be paid for that year in respect of a chargeable dwelling in their area listed in valuation band D (whether or not there is such a dwelling in their area) as specified in section 74(2) of this Act;

• (b) determine the amount of council water charge to be paid in respect of a chargeable dwelling in each of the other valuation bands specified in that section in accordance with the proportion mentioned in subsection (1) of that section,

and references in this Schedule to the setting of an amount of council water charge shall be construed as references to the setting of the amount mentioned in paragraph (a) above.

10

The amounts mentioned in paragraph 9(a)and (b) above shall be such as will provide sufficient money to meet such proportion of the authority’s estimated expenditure for that year as they have determined under paragraph 2 above is to be met out of the council water charge.

Application of provisions relating to council tax

11

The provisions of sections 71, 75 to 81, 96, 97 and 99(3) of this Act shall have effect, subject to such adaptations, exceptions and modifications as may be prescribed, in relation to the council water charge as they have effect in relation to the council tax.

Non-domestic water rate

12

The provisions of section 40 of the 1980 Act shall continue to have effect in relation to the non-domestic water rate.

Part II — Charges for Sewerage Services

13

The expenditure incurred by a local authority in carrying out any of their functions under the 1968 Act shall, insofar as not otherwise met, be met out of—

• (a) the council tax; and

• (b) the non-domestic sewerage rate described in paragraphs 19 to 22 below.

Estimation and apportionment of expenditure

14

In respect of the financial year 1993-94 and each subsequent financial year, each local authority shall, before such date as may be prescribed in relation to each of those years—

• (a) subject to paragraph 15 below, estimate the amount of the expenditure mentioned in paragraph 13 above which they will incur in respect of that year; and

• (b) subject to paragraphs 16 and 17 below, determine what proportion of that expenditure is to be met out of—

• (i) the council tax; and

• (ii) the said non-domestic sewerage rate,

respectively.

15

In estimating the expenditure mentioned in paragraph 13 above which they will incur in respect of any financial year a local authority shall take into account—

• (a) such additional sum as is in their opinion required—

• (i) to cover expenses previously incurred;

• (ii) to meet contingencies; and

• (iii) to meet any expenses which may fall to be met before the money to be received from the sources mentioned in paragraph 13 above in respect of the next following financial year will become available; and

• (b) any means by which any part of that expenditure may otherwise be met or provided for.

16

The proportion of the expenditure mentioned in paragraph 13 above which is to be met out of the council tax shall be such proportion as the local authority consider to be reasonably attributable to the provision by them of the sewerage services mentioned in section 1(1) of the 1968 Act to dwellings in their area, and no part of that proportion shall be met out of any other charge or rate leviable by the local authority.

17

Subject to paragraph 16 above, a local authority may apportion their estimated expenditure mentioned in paragraph 14(a) above on whatever basis they consider appropriate, but they shall ensure that the apportionment is not such as to show undue preference to, or discriminate unduly against, any class or classes of person liable to pay—

• (a) the council tax; or

• (b) the non-domestic sewerage rate,

respectively.

18

Where a local authority have determined in respect of any financial year what proportion of their estimated expenditure under the 1968 Act falls to be met out of the council tax, that amount shall form part of the total estimated expenses in respect of that year which are mentioned in section 93(3) of this Act.

Non-domestic sewerage rate

19

Each local authority shall, in respect of the financial year 1993-94 and each subsequent financial year, determine, before such date as may be prescribed in relation to each of those years, such amount of the non-domestic sewerage rate as will provide sufficient money to meet the proportion of their estimated expenditure under the 1968 Act for that year which they have determined under paragraph 14 above is to be met out of that rate.

20

Subject to paragraphs 21 and 23 below, the non-domestic sewerage rate shall be levied in respect of lands and heritages whose drains or private sewers are connected with public sewers or public sewage treatment works and which are—

• (a) subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to the rateable value of those subjects; or

• (b) part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects.

21

• (1) Where, in respect of a financial year, the non-domestic sewerage rate is leviable under paragraph 20 above in respect of lands and heritages which are both—

• (a) church or charity premises; and

• (b) premises to which, by virtue of subsection (4) of section 41 of the 1980 Act, that section applies, whether or not they are premises in respect of which the non-domestic water rate is leviable,

the non-domestic sewerage rate shall be levied not according to the rateable value of those lands and heritages or that part thereof which is shown in the apportionment note as relating to their non-residential use but instead in accordance with sub-paragraph (2) below.

• (2) Where—

• (a) the water authority, in a resolution under subsection (1) of the said section 41, made with respect to the lands and heritages mentioned in sub-paragraph (1) above or to a class of premises which includes those lands and heritages, have specified for the purposes of that subsection in respect of that year a fraction of net annual value smaller than one half, then the non-domestic sewerage rate shall be levied according to that smaller fraction of the rateable value of those lands and heritages or, as the case may be, that part thereof; and

• (b) the water authority have not so specified a smaller fraction, then the non-domestic sewerage rate shall be levied according to one half of the rateable value of those lands and heritages or, as the case may be, that part thereof.

• (3) In sub-paragraph (1) above “church or charity premises” means—

• (a) premises to the extent to which, under section 22(1) of the 1956 Act (exemption from non-domestic rates of church premises etc.), no non-domestic rate is leviable on them in respect of the financial year; or

• (b) lands and heritages in respect of which relief in respect of the non-domestic rate is given in respect of the financial year under subsection (2) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for premises occupied by charities); or

• (c) lands and heritages in respect of which a reduction of or remission from the non-domestic rate has effect in respect of the financial year under subsection (5) of the said section 4.

22

The person who is liable to pay the non-domestic sewerage rate in respect of any premises shall be the person who is liable to pay the non-domestic rate in respect of those premises, or who would be liable to pay the non-domestic rate but for any enactment which exempts those premises from that rate or by or under which relief or remission from liability for that rate is given.

23

The provisions of—

• (a) Part XI of the 1947 Act;

• (b) Part VII of the 1973 Act; and

• (c) sections 7, 8, 9 and 10 of the 1975 Act,

(all of which relate to rating) shall apply, subject to such adaptations and modifications as may be prescribed, to the levying, collection and recovery of the non-domestic sewerage rate.

Part III — Miscellaneous Provisions

Accounts

24

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

25

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

Tariff of charges

26

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

27

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

Part IV — Amendments to the 1980 Act

28

The 1980 Act shall be amended in accordance with the following provisions of this Part.

29

In section 9A (which relates to the exemption from charges of water for fire fighting)—

• (a) for the words “community water charges" there shall be substituted the words “ council water charge ”; and

• (b) for paragraphs (a) and (b) there shall be substituted the following paragraphs—

(a) water taken for the purpose of extinguishing fires or taken by a fire authority for any other emergency purposes; (b) water taken for the purpose of testing apparatus installed or equipment used for extinguishing fires or for the purpose of training persons for fire-fighting; or (c) the availability of water for any purpose mentioned in paragraph (a) or (b) above:

.

30

In section 35 (which relates to the power to supply water fittings)—

• (a) in subsection (1) the words “by way either of sale or hire" shall cease to have effect;

• (b) in subsection (2), for the words “let for hire" there shall be substituted the words “ supplied otherwise than by sale ”; and

• (c) for subsection (5) there shall be substituted the following subsection—

(5) If any person— (a) so interferes with a meter used by the authority in determining the amount of any charges fixed in relation to any premises as intentionally or recklessly to prevent the meter from showing, or from accurately showing, the volume of water supplied to those premises; or (b) carries out, without the consent of the water authority, any works which he knows are likely to affect the operation of such a meter or which require the disconnection of such a meter; or (c) otherwise wilfully or negligently injures or suffers to be injured any water fitting belonging to the authority, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

31

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

32

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

33

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

34

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

35

After section 56 there shall be inserted—

(56A) The Secretary of State may make regulations under this Act as to the installation, connection, use, maintenance, authentication and testing of meters, and as to any related matters.

36

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

37

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

38

In section 109(1) (which defines terms used in the Act)—

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

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

• (d) after the definition of “enactment" there shall be inserted—

“fire authority” has the same meaning as in the Fire Services Act 1947;

;

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (f) in the definition of “prescribed", after “prescribed by" there shall be inserted the words “ or determined under ”.

SCHEDULE 12

Part I — Payments to Local Authorities

General

1

• (1) The local authorities—

• (a) to which revenue support grant is payable; and

• (b) among whom the distributable amount (within the meaning of paragraph 9 below) of non-domestic rate income is distributed,

in respect of a financial year shall be such local authorities as are specified in an order made by the Secretary of State; and different provision may be made for the purposes of sub-paragraphs (a) and (b) of this paragraph in respect of the same authority.

• (2) The amount of revenue support grant payable in respect of a financial year to a local authority so specified shall be such amount as is determined in relation to that authority by order made by the Secretary of State.

• (3) The amount of non-domestic rate income distributed in respect of a financial year to a local authority so specified shall be such part of the distributable amount for that year as is determined in relation to that authority by order made by the Secretary of State.

• (4) Subject to paragraph 4 below, the Secretary of State may at any time by order—

• (a) make such amendments as he thinks fit to; or

• (b) revoke; or

• (c) revoke and replace with a different order,

any order made under this paragraph; and any amount of revenue support grant or non-domestic rate income which has been paid and which, in consequence of anything done under this paragraph, falls to be repaid may be recovered by the Secretary of State whenever and however he thinks fit.

• (5) An order under this paragraph shall be known as a local government finance order.

2

• (1) A local government finance order shall be made only with the consent of the Treasury.

• (2) Before making a local government finance order the Secretary of State shall consult such associations of local authorities as appear to him to be appropriate.

• (3) A local government finance order together with a report of the considerations which led to its provisions shall be laid before the House of Commons but shall have no effect until approved by a resolution of that House.

Payment of revenue support grant and non-domestic rate income

3

Revenue support grant and non-domestic rate income shall be paid to a local authority in such instalments and at such times as the Secretary of State may, with the consent of the Treasury, determine.

4

The Secretary of State may determine that the amount of revenue support grant or non-domestic rate income which has been paid to a local authority in respect of a financial year shall be final and, where he does so, he shall have no power to redetermine that amount.

Secretary of State’s power on local authority’s failure to provide information

5

Where under section 199 of the 1973 Act (which provides for reports and returns being made by local authorities and others) the Secretary of State requires a local authority to give information for the purposes of his functions in relation to revenue support grants or non-domestic rate income payable for the financial year 1993-94 or for any subsequent financial year, but that information is not given timeously—

• (a) he may make an estimate as regards any element of the required information; and

• (b) without prejudice to section 211 of that Act (which makes general provision concerning failure by a local authority to do what is required of them), for the said purposes any such estimate shall be deemed to be information given by the local authority.

Part II — Non-Domestic Rating Accounts

The accounts

6

• (1) In accordance with this Part of this Schedule the Secretary of State shall keep, in respect of the financial year 1993-94 and each subsequent financial year, an account (to be called a non-domestic rating account).

• (2) The Scottish Ministers shall send each account kept by them in accordance with sub-paragraph (1) to the Auditor General for Scotland for auditing.

Credits and debits

7

• (1) For each financial year there shall be credited (as items of account) to the account kept for the year any sums received by the Secretary of State in the year under paragraph 11 below.

• (2) Any amounts of non-domestic rate income distributed by the Secretary of State in a financial year under—

• (a) paragraph 3 above;

• (b) paragraph 11(9) and (10) below; or

• (c) regulations made under paragraph 12(5) below,

shall be debited (as items of account) to the account kept for the year

8

• (1) As soon as is reasonably practicable after the end of each financial year the Secretary of State shall calculate the following—

• (a) the aggregate of the items of account credited to the account kept for the year; and

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

• (2) If the aggregate mentioned in sub-paragraph (1)(a) above exceeds that mentioned in sub-paragraph (1)(b) above, a sum equal to the excess shall be—

• (a) debited (as an item of account) to the account kept for the year; and

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

• (3) If the aggregate mentioned in sub-paragraph (1)(b) above exceeds that mentioned in sub-paragraph (1)(a) above, a sum equal to the excess shall be—

• (a) credited (as an item of account) to the account kept for the year; and

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

Distributable amount

9

• (1) Before a financial year begins the Secretary of State shall estimate—

• (a) the aggregate of the items of account which will be credited to the account kept for that year; and

• (b) the aggregate of the items of account which will be debited to the account kept for that year under paragraphs 7(2)(b) and (c) and 8(3)(b) above.

• (2) In making any estimate under sub-paragraph (1) above the Secretary of State may make such assumptions as he thinks fit.

• (3) If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Secretary of State shall calculate the amount equal to the difference.

• (4) In any local government finance order in respect of that year the Secretary of State shall specify the amount arrived at under this paragraph (the distributable amount for the year).

Part III — Contribution

Non-domestic rating contributions

10

• (1) The Secretary of State may make regulations containing rules for the calculation of an amount for a financial year in relation to each local authority (to be called its non-domestic rating contribution for the year).

• (2) Subject to sub-paragraph (3) below, the rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which would be payable to that authority if there were added—

• (a) any sum paid to them by way of a contribution in aid made in respect of lands and heritages which, but for section 7 (exemption for visiting forces etc.), would be liable to non-domestic rates; and

• (b) the sum which, if the authority acted diligently, would be payable to them in respect of non-domestic rates for that year.

• (3) The Secretary of State may incorporate in the rules provision for deductions (of such extent (if any) as he thinks fit) as regards—

• (a) the operation of—

• (i) section 24A (lands and heritages partly unoccupied for a short time) of the Local Government (Scotland) Act 1966;

• (ii) section 244 (remission of rates on account of poverty) of the 1947 Act; . . .

• (iii) section 4(5) (reduction and remission of rates payable by charitable and other organisations) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962; and

• (iiia) section 3A (schemes for reduction and remission of rates) of that Act;

• (iv) paragraph 4 of Schedule 2 (discretionary relief for rural settlements) to the Local Government and Rating Act 1997

• (b) the costs of collection and recovery; and

• (c) such other matters (if any) as he thinks fit.

• (4) Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1st January in the preceding financial year.

11

• (1) This paragraph applies where regulations under paragraph 10 above are in force in respect of a financial year, and has effect subject to any such regulations.

• (2) Before such date in relation to each financial year as the Secretary of State may direct, each relevant authority shall calculate the amount of their non-domestic rating contribution for that year, and shall inform the Secretary of State of the amount so calculated in respect of them; and, for the purposes of this paragraph, “relevant authority” means, in relation to any financial year prior to and including the financial year 1995-96, a regional or islands council and, in relation to financial years after that year, a local authority.

• (3) The authority shall be liable to pay to the Secretary of State an amount (the “provisional amount”) equal to that calculated and notified by them under sub-paragraph (2) above.

• (4) The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the Secretary of State may with the consent of the Treasury direct.

• (5) Within such period after the year ends as the Secretary of State may direct the authority shall—

• (a) calculate, in such manner as may be prescribed, the amount of its non-domestic rating contribution for the year;

• (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 Commission for Local Authority Accounts in Scotland.

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

• (7) When the Secretary of State receives notification from an authority under sub-paragraph (5)(b) above he shall—

• (a) calculate the amount of the difference (if any) between that amount (the “notified amount”) and the provisional amount; and

• (b) if there is a difference, inform the authority of the amount of the difference.

• (8) If the notified 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.

• (9) If the notified 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.

• (10) When the Secretary of State receives notification of the certified amount from the Commission under sub-paragraph (6) above he shall inform the authority of the amount of any difference between the certified amount and the notified amount, and sub-paragraphs (8) and (9) above shall apply in relation to differences between the certified amount and the notified amount as they apply in relation to differences between the provisional amount and the notified amount.

• (11) If the authority fail to comply with sub-paragraph (5) above the Secretary of State may suspend payments which would otherwise fall to be made to the authority under—

• (a) paragraph 3 above;

• (b) sub-paragraph (9) or (10) above; or

• (c) regulations made under paragraph 12(5) below,

but if the authority then comply with the sub-paragraph he shall resume payments falling to be made to the authority under those provisions and make payments to them equal to those suspended.

• (12) Where the Secretary of State has suspended payments under sub-paragraph (9) above by reason of the authority’s failure to make the calculation required under sub-paragraph (5)(a) above in the manner prescribed, for the purposes of sub-paragraph (10) above sub-paragraphs (8) and (9) above shall apply to differences between the provisional amount and the certified amount as they apply to differences between the provisional amount and the notified amount.

12

• (1) Any calculation under paragraph 11 above of the amount of an authority’s non-domestic rating contribution for a year shall be made on the basis of the information before the person making the calculation at the time he makes it; but regulations under paragraph 10 above may include provision—

• (a) requiring a calculation under paragraph 11(2) above to be made on the basis of that information read subject to prescribed assumptions;

• (b) enabling a calculation under paragraph 11(5)(a) 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).

• (2) Regulations under paragraph 10 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 11(2) or (5) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.

• (3) For the purposes of sub-paragraph (2) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 11(5) above of the amount of their non-domestic rating contribution for the earlier year in question.

• (4) The power to give directions under paragraph 11 above—

• (a) includes power to revoke or amend a direction given under the power;

• (b) may be exercised differently for different authorities.

• (5) The Secretary of State may make regulations providing that, once the provisional amount has been arrived at under paragraph 11 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be.

• (6) Regulations under sub-paragraph (5) above may include—

• (a) provision as to the re-calculation of the provisional amount, including provision for the procedure to be adopted for re-calculation if the prescribed conditions are fulfilled;

• (b) provision as to financial adjustments to be made as a result of any re-calculation, including provision for the making of reduced payments under paragraph 11 above or of repayments.

SCHEDULE 13

Forged Transfers Act 1891 (c. 43)

1

In section 2 of the Forged Transfers Act 1891 (definitions), for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (aa) a regional, islands or district council within the meaning of the Local Government (Scotland) Act 1973; (ab) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Public Health (Scotland) Act 1897 (c. 38)

2

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

Public Health Acts Amendment Act 1907 (c. 53)

3

In section 21 of the Public Health Acts Amendment Act 1907 (power to alter names of streets), for the words from “and persons" to “community charge" there shall be substituted the words “ and persons who are liable to pay an amount in respect of council tax ”.

Small Holdings and Allotments Act 1908 (c. 36)

4

In section 23 of the Small Holdings and Allotments Act 1908 (duty of certain councils to provide allotments), in subsection (2), for the words from “persons" to “community charge" there shall be substituted the words “ persons who are liable to pay an amount in respect of council tax ”.

5

In section 29 of that Act (management of allotments), in subsection (1), for the words from “liable" to the end of the subsection there shall be substituted the words “ liable to pay to the district or London borough council in whose area the land is situated an amount in respect of council tax. ”

Civil Defence Act 1939 (c. 31)

6

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

Statutory Orders (Special Procedure) Act 1945 (c. 18)

7

In section 11 of the Statutory Orders (Special Procedure) Act 1945 (interpretation), in subsection (1), for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Civil Defence Act 1948 (c. 5)

8

In section 9 of the Civil Defence Act 1948 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Valuation and Rating (Scotland) Act 1956 (c. 60)

9

After section 20 of the 1956 Act there shall be inserted—

(20A) (1) The police authority of any police area may incur expenses in the making of contributions in aid of council tax in respect of dwellings, whether in the police area or elsewhere, which are occupied for the purposes of the police force for that area, being dwellings in respect of which no council tax is paid. (2) A contribution under this section shall be treated as money paid as council tax.

10

For section 22 of that Act there shall be substituted the following section—

(22) (1) No non-domestic rate shall be levied on any premises to the extent that they consist of— (a) a building occupied by a religious body and used for the purpose of religious worship; (b) a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or (c) any premises occupied by a religious body and used by it— (i) for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above; or (ii) as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes. (2) Where any such premises as are mentioned in subsection (1) above form part of other lands and heritages and are not entered separately in the valuation roll, the net annual value of those lands and heritages shall be apportioned between the said premises and the remainder of the lands and heritages, and the net annual values of such premises and of the remainder shall be shown separately in the valuation roll. (3) The provisions of the Valuation Acts (including, without prejudice to the foregoing generality, the provisions with respect to persons whose property is valued and with respect to appeals and complaints) shall apply with regard to any matter required by subsection (2) above to be shown in the valuation roll. (4) In subsection (1)(c) above— - “office purposes” includes 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.

Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

11

In subsection (9) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (exemption from relief under that section of premises exempt under section 22 of the Valuation and Rating (Scotland) Act 1956), the words “paragraph (a) or (b) or (c) of" shall be omitted.

Stock Transfer Act 1963 (c. 18)

12

In section 4 of the Stock Transfer Act 1963 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992; (aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

.

Industrial and Provident Societies Act 1965 (c. 12)

13

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

Public Works Loans Act 1965 (c. 63)

14

In section 2 of the Public Works Loans Act 1965 (new form of local loan and automatic charge for securing it), in subsection (1)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—