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
Changes on 2024-09-17
@@ -6,7 +6,7 @@
### Preliminary
#### Council tax benefit.
#### Non-domestic rating, grants and funds.
##### 1
@@ -192,6 +192,18 @@
- (b) if two or more of those persons do not fall to be so disregarded, they are each jointly and severally liable.
- (4B) For the purposes of subsection (4A), a person falls to be disregarded for the purposes of discount for a relevant reason if that person falls within, and meets the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 ([S.I. 1992/552](https://www.legislation.gov.uk/uksi/1992/552)).
- (4C) For the purposes of subsection (4), a person mentioned in subsection (3) falls to be disregarded if—
- (a) in relation to a chargeable dwelling in England, the person falls to be disregarded for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act;
- (b) in relation to a chargeable dwelling in Wales, the person—
- (i) falls to be disregarded for the purposes of discount by virtue of regulations made under section 11E(5), and
- (ii) is also prescribed by the Welsh Ministers in regulations made under this paragraph as falling to be disregarded for the purposes of subsection (4).
- (4D) A statutory instrument containing regulations made under subsection (4C)(b)(ii) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.
- (5) In this Part, unless the context otherwise requires—
@@ -7130,7 +7142,7 @@
## SCHEDULE 14
#### Council tax in respect of dwellings.
#### Liability to tax determined on a daily basis.
##### 11A
@@ -7318,7 +7330,7 @@
- (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.
@@ -8048,19 +8060,19 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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.
@@ -8140,7 +8152,7 @@
- (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
@@ -10494,6 +10506,10 @@
[^key-56fe0f8ee417c07f548c12c359c5dd76]: [S. 40(12)](https://www.legislation.gov.uk/ukpga/1992/14/section/40/12) inserted (26.12.2023) by [Levelling-up and Regeneration Act 2023 (c. 55)](https://www.legislation.gov.uk/ukpga/2023/55), [s. 255(2)(c)](https://www.legislation.gov.uk/ukpga/2023/55/section/255/2/c), [Sch. 4 para. 112](https://www.legislation.gov.uk/ukpga/2023/55/schedule/4/paragraph/112) (with [s. 247](https://www.legislation.gov.uk/ukpga/2023/55/section/247))
[^key-fdd74cebbc6444fce1dc65fb3998a31e]: [Ss. 11E](https://www.legislation.gov.uk/ukpga/1992/14/section/11E), [11F](https://www.legislation.gov.uk/ukpga/1992/14/section/11F) inserted (17.9.2024 for specified purposes) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 18(5)](https://www.legislation.gov.uk/asc/2024/6/section/18/5), [23(5)(6)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/5/6/b)
[^key-49d2d54048030c5b56058034ead4ff44]: [S. 6(4C)(4D)](https://www.legislation.gov.uk/ukpga/1992/14/section/6/4C/4D) inserted (17.9.2024 for specified purposes) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 18(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/18/2/c), [23(5)(6)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/5/6/a)
#### Duty of designated billing authority.
#### Duty of designated precepting authority.
@@ -11474,7 +11490,7 @@
- (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
@@ -12605,3 +12621,65 @@
- (3) The Secretary of State may by regulations specify a different percentage limit for the limit which is for the time being specified in [section 11C](#p08934)[(1)](#p08936)[(b)](#p08944).
- (4) A statutory instrument containing regulations made under [subsection (3)](#p09020) may not be made unless a draft of the instrument has been approved by resolution of the House of Commons.
##### 11E
- (1) Where subsection (2) or (3) apply in respect of any chargeable dwelling in Wales and any day, the amount of council tax payable in respect of the dwelling for the day is subject to a discount of an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations (but see also section 11F).
- (2) This subsection applies where, on the day concerned—
- (a) any of the following criteria is met—
- (i) there is only one resident of the dwelling and that resident does not fall to be disregarded for the purposes of discount,
- (ii) there are two or more residents of the dwelling and each of them except one falls to be disregarded for the purposes of discount, or
- (iii) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount, and
- (b) any further conditions prescribed by the Welsh Ministers in regulations are met.
- (3) This subsection applies where, on the day concerned, such other criteria as may be prescribed by the Welsh Ministers in regulations are met.
- (4) Regulations made under subsection (1) may—
- (a) prescribe a different amount of discount, or different provision for calculating an amount of discount, in relation to different criteria (including in relation to any criteria prescribed in accordance with subsection (3));
- (b) make provision about cases where more than one discount applies (including, but not limited to, making provision about the amount of council tax that is payable).
- (5) For the purpose of subsection (2), a person falls to be disregarded for the purposes of discount if the person is of a description prescribed by the Welsh Ministers in regulations.
- (6) Regulations made under subsection (2)(b) or (3) may prescribe conditions or criteria (as the case may be) by reference to—
- (a) the type or physical characteristics of, or other matters relating to, dwellings;
- (b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.
- (7) Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.
##### 11F
- (1) Where council tax payable in respect of any chargeable dwelling in Wales and any day is subject to a discount because section 11E(1) applies, the Welsh Ministers may for any financial year by regulations prescribe classes of dwelling in relation to which the amount of the discount is subject to any determination made in accordance with subsection (2).
- (2) For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that the discount in relation to a class of dwellings prescribed—
- (a) does not apply, or
- (b) is less than the amount of discount prescribed or calculated under section 11E(1).
- (3) A class of dwellings may be prescribed under subsection (1) by reference to—
- (a) the type or physical characteristics of, or other matters relating to, dwellings;
- (b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.
- (4) A billing authority may vary or revoke a determination for a financial year, but only before the beginning of that year.
- (5) A billing authority that makes a determination under this section must, before the end of the period of 21 days beginning with the day the determination is made—
- (a) publish a notice of the determination electronically, and
- (b) make arrangements for members of the public who would otherwise not be able to access that notice to do so.
- (6) The validity of a determination is not affected by a failure to comply with subsection (5).
- (7) Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.
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
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