LegalizeReform history
Local Government Finance Act 1992
100 versions
· 1992-03-06
2025-09-10
Local Government Finance Act 1992
2024-11-16
Local Government Finance Act 1992
2024-09-17
Local Government Finance Act 1992
2024-05-17
Local Government Finance Act 1992
2023-12-26
Local Government Finance Act 1992
2023-10-26
Local Government Finance Act 1992
2023-04-01
Local Government Finance Act 1992
2023-02-07
Local Government Finance Act 1992
2022-12-01
Local Government Finance Act 1992
2022-04-28
Local Government Finance Act 1992
2022-04-01
Local Government Finance Act 1992
2021-12-08
Local Government Finance Act 1992
2021-11-08
Local Government Finance Act 1992
2021-04-01
Local Government Finance Act 1992
2021-03-20
Local Government Finance Act 1992
2019-12-02
Local Government Finance Act 1992
2019-01-02
Local Government Finance Act 1992
2018-11-26
Local Government Finance Act 1992
2018-11-01
Local Government Finance Act 1992
2018-09-05
Local Government Finance Act 1992
2018-05-24
Local Government Finance Act 1992
2018-04-02
Local Government Finance Act 1992
2018-01-12
Local Government Finance Act 1992
2017-05-08
Local Government Finance Act 1992
2017-04-27
Local Government Finance Act 1992
2017-04-01
Local Government Finance Act 1992
2017-02-09
Local Government Finance Act 1992
2017-01-31
Local Government Finance Act 1992
2016-11-09
Local Government Finance Act 1992
2016-04-06
Local Government Finance Act 1992
2016-04-01
Local Government Finance Act 1992
2016-03-28
Local Government Finance Act 1992
2016-01-28
Local Government Finance Act 1992
2015-12-16
Local Government Finance Act 1992
2015-10-01
Local Government Finance Act 1992
2015-06-22
Local Government Finance Act 1992
2015-04-01
Local Government Finance Act 1992
2015-03-26
Local Government Finance Act 1992
2014-08-01
Local Government Finance Act 1992
Changes on 2014-08-01
@@ -6,7 +6,7 @@
### Preliminary
#### Council tax benefit.
#### Non-domestic rating, grants and funds.
##### 1
@@ -396,6 +396,8 @@
- (2) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
- (3) Schedule 4 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.
- (4) Where a liability order has been made against a person under regulations under Schedule 4, the billing authority concerned may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.
#### Valuation tribunals
@@ -4284,7 +4286,7 @@
##### 1
- (1) The Secretary of State may make regulations in relation to the recovery of any sum which has become payable to a billing authority under any provision included in regulations under—
- (1) The Secretary of State may make regulations in relation to the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of any sum which has become payable to a billing authority under any provision included in regulations under—
- (a) paragraph 2, 3 or 6(2) or (3) of Schedule 2 to this Act; or
@@ -4292,7 +4294,7 @@
and has not been paid.
- (2) The Secretary of State may also make regulations in relation to the recovery of any sum which has become payable (by way of repayment) to a person other than a billing authority under any provision included in regulations under paragraph 2, 3 or 6(2) or (3) of Schedule 2 to this Act and has not been paid.
- (2) The Secretary of State may also make regulations in relation to the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of any sum which has become payable (by way of repayment) to a person other than a billing authority under any provision included in regulations under paragraph 2, 3 or 6(2) or (3) of Schedule 2 to this Act and has not been paid.
- (3) References in sub-paragraphs (1) and (2) 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.
@@ -4368,11 +4370,11 @@
- (1A) For the purposes of this paragraph the appropriate amount is the aggregate of—
- (a) any outstanding sum which is or forms part of the amount in respect of which the liability order was made; and
- (b) where the authority concerned has sought to levy an amount by distress and sale of the debtor’s goods under provision included by virtue of paragraph 7 below and the person making the distress has reported that he was unable (for whatever reason) to find any or sufficient goods of the debtor on which to levy the amount—
- (i) such sum as is referred to in sub-paragraph (2)(b) of that paragraph, and
- (a) any outstanding sum which is or forms part of the amount in respect of which the liability order was made (unless paragraph (b) applies);
- (b) 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—
- (i) the amount outstanding at the time when the attachment of earnings order is made, and
- (ii) if the authority has applied for the issue of a warrant committing the debtor to prison under provision included by virtue of paragraph 8 below, a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of the costs of the application.
@@ -4432,6 +4434,8 @@
- (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
@@ -4456,129 +4460,97 @@
##### 7
- (1) Regulations under paragraph 1(1) above may provide that where a magistrates’ court has made a liability order against a person (“*the debtor*”) the authority concerned may levy the appropriate amount by distress and sale of the debtor’s goods.
- (2) For the purposes of this paragraph the appropriate amount is the aggregate of—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Commitment to prison
##### 8
- (1) Regulations under paragraph 1(1) above may provide 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 the charges connected with the distress.
- (3) The regulations may include provision that—
- (a) a distress may be made anywhere in England and Wales;
- (b) a distress shall not be deemed unlawful on account of any defect or want of form in the liability order and no person making a distress shall be deemed a trespasser on that account;
- (c) no person making a distress shall be deemed a trespasser from the beginning on account of any subsequent irregularity in making the distress, but a person sustaining special damage by reason of the irregularity may recover full satisfaction for the special damage (and no more) by proceedings in trespass or otherwise.
- (4) The regulations may include provision that—
- (a) no person shall make a distress unless he is an officer of the authority concerned, or he is a person of a prescribed description and any prescribed conditions are fulfilled;
- (b) no person making a distress shall seize goods of a prescribed description.
- (4A) The regulations may include provision with respect to the supply of information to the debtor by—
- (a) a person who makes, or attempts to make, a distress, or
- (b) where it has levied any amount by distress, the authority concerned.
- (5) The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the levy of, or an attempt to levy, a distress.
- (6) The regulations may include—
- (a) provision prescribing the procedure to be followed for initiating an appeal;
- (b) provision prescribing the procedure to be followed in dealing with an appeal;
- (c) provision as to the powers of the court (which may include provision as to the discharge of goods distrained or the payment of compensation in respect of goods distrained and sold).
### Commitment to prison
##### 8
- (1) Regulations under paragraph 1(1) above may provide that—
- (a) where an authority has sought to levy an amount by distress under any provision included by virtue of paragraph 7 above, the debtor is an individual who has attained the age of 18 years, and the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the debtor on which to levy the amount, 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.
- (2) For the purposes of sub-paragraph (1) above the relevant amount is the aggregate of—
- (a) an amount equal to the appropriate amount within the meaning of paragraph 7 above or (as the case may be) to so much of it as remains outstanding; 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).
### 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 a county court);
- (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;
@@ -4606,13 +4578,13 @@
- (bc) deductions from an employment and support allowance may be resorted to more than once.
- (c) distress may be resorted to more than once;
- (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 distress (or any two of them) may be resorted to in any order or alternately (or both);
- (e) steps by way of attachment, deduction, distress, 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, distress, bankruptcy or charging may be taken.
- (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.
@@ -4708,7 +4680,7 @@
- (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) Regulations under paragraph 1(1) above may exclude any provision contained in the Distress (Costs) Act 1817 or the Distress (Costs) Act 1827 (which make provision as to the costs and expenses chargeable in respect of the levying of certain distresses).
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 5
@@ -6322,12 +6294,7 @@
##### 13
In section 31 of the Industrial and Provident Societies Act 1965 (investments), in paragraph (a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—
> (i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
> (ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;
.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Public Works Loans Act 1965 (c. 63)
@@ -7119,7 +7086,7 @@
## SCHEDULE 14
#### Council tax in respect of dwellings.
#### Liability to tax determined on a daily basis.
##### 11A
@@ -7307,7 +7274,7 @@
- (12) No order under subsection (3) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the National Assembly for Wales.
#### Amounts for different categories of dwellings.
#### Substituted amounts.
#### Precepting and precepted authorities.
@@ -8037,19 +8004,19 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Calculation of budget requirement by authorities in Wales.
#### Precepting and precepted authorities.
#### Calculation of basic amount of tax by authorities in Wales.
#### Issue of precepts by major precepting authorities.
#### Authorities subject to designation.
#### Calculation of budget requirement by authorities in Wales.
#### Calculation of basic amount of tax by authorities in Wales .
#### Acceptance of maximum amount.
#### Information for purposes of Chapter 4ZA
#### Authorities subject to designation.
#### Interpretation.
#### Power to designate authorities.
#### Challenge of maximum amount.
@@ -8129,7 +8096,7 @@
- (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.
#### Duty to consult ratepayers.
#### Judicial review.
##### 18A
@@ -8939,8 +8906,6 @@
[^c16375801]: Words in Sch. 4 para. 6(2)(b) substituted (2.7.2002 for specified purposes, otherwise 6.10.2003) by [State Pension Credit Act 2002 (c. 16)](https://www.legislation.gov.uk/ukpga/2002/16), [ss. 14](https://www.legislation.gov.uk/ukpga/2002/16/section/14), [22(3)](https://www.legislation.gov.uk/ukpga/2002/16/section/22/3), [Sch. 2 Pt. 3 para. 33(3)](https://www.legislation.gov.uk/ukpga/2002/16/schedule/2/part/3/paragraph/33/3); [S.I. 2002/1691](https://www.legislation.gov.uk/uksi/2002/1691), [art. 2](https://www.legislation.gov.uk/uksi/2002/1691/article/2); [S.I. 2003/1766](https://www.legislation.gov.uk/uksi/2003/1766), [art. 2](https://www.legislation.gov.uk/uksi/2003/1766/article/2)
[^c18820271]: Sch. 4 para. 7(4A) inserted (18.11.2003) by [Local Government Act 2003 (c. 23)](https://www.legislation.gov.uk/ukpga/2003/23), [s. 80(4)](https://www.legislation.gov.uk/ukpga/2003/23/section/80/4)
[^c12082871]: [1986 c. 45](https://www.legislation.gov.uk/ukpga/1986/45).
[^c18822101]: Sch. 4 para. 11A inserted (18.11.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [s. 81](https://www.legislation.gov.uk/ukpga/2003/26/section/81)
@@ -8955,10 +8920,6 @@
[^c12082901]: [1992 c. 5](https://www.legislation.gov.uk/ukpga/1992/5).
[^c12082911]: [1817 c. 93](https://www.legislation.gov.uk/ukpga/1817/93).
[^c12082921]: [1827 c. 17](https://www.legislation.gov.uk/ukpga/1827/17).
[^c18822521]: Sch. 4 para. 12A and preceding cross-heading inserted (18.11.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [s. 82](https://www.legislation.gov.uk/ukpga/2003/26/section/82)
[^c18822811]: Sch. 4 para. 20 and preceding cross-heading inserted (18.11.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [s. 127(1)](https://www.legislation.gov.uk/ukpga/2003/26/section/127/1), [Sch. 7 para. 54](https://www.legislation.gov.uk/ukpga/2003/26/schedule/7/paragraph/54)
@@ -9105,8 +9066,6 @@
[^c12083981]: [1988 c. 41](https://www.legislation.gov.uk/ukpga/1988/41).
[^c12083991]: Sch. 13 para. 13 wholly in force at 2.11.1992 see s. 119(2)(d) and [S.I. 1992/2454](https://www.legislation.gov.uk/uksi/1992/2454), [art. 2](https://www.legislation.gov.uk/uksi/1992/2454/article/2).
[^c12084001]: Sch. 13 para. 14 wholly in force at 2.11.1992 see s. 119(2)(d) and [S.I. 1992/2454](https://www.legislation.gov.uk/uksi/1992/2454), [art. 2](https://www.legislation.gov.uk/uksi/1992/2454/article/2).
[^c12084011]: Sch. 13 para. 26 wholly in force at 2.11.1992 see s. 119(2)(d) and. S.I 1992/2454, art. 2.
@@ -10271,6 +10230,44 @@
[^key-fd09bbd6c1de76c857c6f0c96f449d89]: S. 42A(7A) inserted (with effect in accordance with art. 1(2)(3) of the amending S.I.) by [The Localism Act 2011 (Consequential Amendments) Order 2014 (S.I. 2014/389)](https://www.legislation.gov.uk/uksi/2014/389), [art. 3](https://www.legislation.gov.uk/uksi/2014/389/article/3)
[^key-e967efe8d20d454bf306f2cbb7807a48]: [S. 14(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/14/4) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 106](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/106) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-d00598aba0becfc38c79e8c01ca6836a]: Words in Sch. 4 para. 1(1) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(2)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/2) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-b2f399c77dd998ef79475e69de9d2012]: Words in Sch. 4 para. 1(2) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(2)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/2) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-9266df0e5c5f9455281b882a935206dc]: Sch. 4 para. 5(9) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(3)(c)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/3/c) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-28648a42a2cc8b97094b170fd3980297]: Words in Sch. 4 para. 5(1A)(a) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(3)(a)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/3/a) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-7ef093706959d2a29833d389cfcc5f04]: Words in Sch. 4 para. 5(1A)(b) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(3)(b)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/3/b) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-d1436755feffca4fd2636687052c05eb]: Sch. 4 para. 7 repealed (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(4)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/4), [Sch. 23 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/15/schedule/23/part/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-6ceaee694ef84035734d471576ada001]: Sch. 4 para. 8(1A) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(5)(b)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/5/b) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-e11bb6d986159ad624f251961215a66d]: Sch. 4 para. 8(4) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(5)(d)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/5/d) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-9c747c1aac4bf89bdaa377ad0dfdd728]: Words in Sch. 4 para. 8(1)(a) omitted (6.4.2014) by virtue of [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(5)(a)(i)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/5/a/i) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-8d0ad5d9d8e6209a4967f64e921fee6d]: Words in Sch. 4 para. 8(1)(a) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(5)(a)(ii)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/5/a/ii) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-7ac0ae939e6838eee2263d7de96a7191]: Sch. 4 para. 8(2)(a) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(5)(c)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/5/c) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-8d9af31bbb05bfd72450ec4c57bee6f0]: Words in Sch. 4 para. 12(1)(d) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(6)(b)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/6/b) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-85c73f43f441a15196d05ed850e645ec]: Sch. 4 para. 12(1)(c) repealed (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(6)(a)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/6/a), [Sch. 23 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/15/schedule/23/part/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-b81661b52a2cf8d6ebe88efa50668e5f]: Words in Sch. 4 para. 12(1)(e) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(6)(c)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/6/c) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-e367a65623b190860e42e5e2126e11e6]: Words in Sch. 4 para. 12(1)(f) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(6)(d)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/6/d) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-7406552d10fbb814ffeafc9912da735d]: Sch. 4 para. 19(3) repealed (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 107(7)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/107/7), [Sch. 23 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/15/schedule/23/part/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-c46d8f5808a1e639d96dadae97e0e1f8]: Words in Sch. 4 para. 11(4) substituted (22.4.2014) by [Crime and Courts Act 2013 (c. 22)](https://www.legislation.gov.uk/ukpga/2013/22), [s. 61(3)](https://www.legislation.gov.uk/ukpga/2013/22/section/61/3), [Sch. 9 para. 52](https://www.legislation.gov.uk/ukpga/2013/22/schedule/9/paragraph/52); [S.I. 2014/954](https://www.legislation.gov.uk/uksi/2014/954), [art. 2(c)](https://www.legislation.gov.uk/uksi/2014/954/article/2/c) (with [art. 3](https://www.legislation.gov.uk/uksi/2014/954/article/3)) (with transitional provisions and savings in [S.I. 2014/956](https://www.legislation.gov.uk/uksi/2014/956), arts. 3-11)
[^key-77a23b320084bcdce36ddc44a1d9b24f]: Sch. 13 para. 13 repealed (1.8.2014) by [Co-operative and Community Benefit Societies Act 2014 (c. 14)](https://www.legislation.gov.uk/ukpga/2014/14), [s. 154](https://www.legislation.gov.uk/ukpga/2014/14/section/154), [Sch. 7](https://www.legislation.gov.uk/ukpga/2014/14/schedule/7) (with [Sch. 5](https://www.legislation.gov.uk/ukpga/2014/14/schedule/5))
#### Duty of designated billing authority.
#### Duty of designated precepting authority.
@@ -11251,7 +11248,7 @@
- (4) In exercising those functions, the Secretary of State may also take into account any other available information, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
#### Statutory and other references to rateable values etc.
#### Council tax and community charges: restrictions on voting.
##### 11B
2014-02-24
Local Government Finance Act 1992
2014-01-30
Local Government Finance Act 1992
2013-11-06
Local Government Finance Act 1992
2013-04-08
Local Government Finance Act 1992
2013-04-01
Local Government Finance Act 1992
2013-03-27
Local Government Finance Act 1992
2013-02-28
Local Government Finance Act 1992
2012-12-05
Local Government Finance Act 1992
2012-11-22
Local Government Finance Act 1992
2012-10-31
Local Government Finance Act 1992
2012-05-03
Local Government Finance Act 1992
2012-03-16
Local Government Finance Act 1992
2012-02-28
Local Government Finance Act 1992
2012-01-25
Local Government Finance Act 1992
2012-01-15
Local Government Finance Act 1992
2011-12-07
Local Government Finance Act 1992
2011-12-03
Local Government Finance Act 1992
2011-10-07
Local Government Finance Act 1992
2011-07-10
Local Government Finance Act 1992
2011-04-01
Local Government Finance Act 1992
2011-02-28
Local Government Finance Act 1992
2011-02-15
Local Government Finance Act 1992
2010-10-01
Local Government Finance Act 1992
2010-04-01
Local Government Finance Act 1992
2010-02-28
Local Government Finance Act 1992
2010-02-09
Local Government Finance Act 1992
2009-11-23
Local Government Finance Act 1992
2009-10-31
Local Government Finance Act 1992
2009-10-01
Local Government Finance Act 1992
2009-04-01
Local Government Finance Act 1992
2009-03-28
Local Government Finance Act 1992
2009-02-28
Local Government Finance Act 1992
2009-02-10
Local Government Finance Act 1992
2009-01-29
Local Government Finance Act 1992
2008-12-24
Local Government Finance Act 1992
2008-10-27
Local Government Finance Act 1992
2008-05-01
Local Government Finance Act 1992
2008-04-08
Local Government Finance Act 1992
2008-04-01
Local Government Finance Act 1992
2008-03-03
Local Government Finance Act 1992
2008-02-27
Local Government Finance Act 1992
2008-02-12
Local Government Finance Act 1992
2007-05-25
Local Government Finance Act 1992
2007-03-01
Local Government Finance Act 1992
2007-02-28
Local Government Finance Act 1992
2007-02-06
Local Government Finance Act 1992
2006-03-30
Local Government Finance Act 1992
2006-02-15
Local Government Finance Act 1992
2006-02-08
Local Government Finance Act 1992
2005-12-05
Local Government Finance Act 1992
2005-11-14
Local Government Finance Act 1992
2005-09-27
Local Government Finance Act 1992
2005-07-01
Local Government Finance Act 1992
2005-04-15
Local Government Finance Act 1992
2005-04-01
Local Government Finance Act 1992
2005-02-05
Local Government Finance Act 1992
2004-12-01
Local Government Finance Act 1992
2004-11-25
Local Government Finance Act 1992
2004-11-10
Local Government Finance Act 1992
2004-10-01
Local Government Finance Act 1992
2004-04-01
Local Government Finance Act 1992
original version
Text at this date