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
Changes on 2022-04-01
@@ -6,7 +6,7 @@
### Preliminary
#### Council tax benefit.
#### Non-domestic rating, grants and funds.
##### 1
@@ -183,6 +183,14 @@
- (b) if two or more of those persons do not fall to be so disregarded, they shall each be jointly and severally liable.
- (4A) Subsection (3) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which one or more of the persons mentioned fall to be disregarded for the purposes of discount for a relevant reason and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day is determined as follows—
- (a) if only one of those persons does not fall to be so disregarded, that person is solely liable;
- (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)).
- (5) In this Part, unless the context otherwise requires—
- “*owner*”, in relation to any dwelling, means the person as regards whom the following conditions are fulfilled—
@@ -205,7 +213,7 @@
- (4) Where on any day two or more persons fall within subsection (2) or (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.
- (5) Subsection (4) of section 6 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.
- (5) Subsections (4) and (4A) of section 6 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (3) of that section.
- (6) In this section “*caravan*” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960.
@@ -227,7 +235,7 @@
- (4) Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.
- (5) Subsection (4) of section 6 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.
- (5) Subsections (4) and (4A) of section 6 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (3) of that section.
- (6) Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.
@@ -245,7 +253,9 @@
those persons shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.
- (2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount by virtue of paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act .
- (2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount by virtue of paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act.
- (2A) Subsection (1) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which the other person mentioned falls to be disregarded for the purposes of discount by virtue of falling within, and meeting 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)).
- (3) For the purposes of this section, two persons are to be treated as married to, or civil partners of, each other if they are living together as if they were a married couple or civil partners.
@@ -7108,7 +7118,7 @@
## SCHEDULE 14
#### Council tax in respect of dwellings.
#### Liability to tax determined on a daily basis.
##### 11A
@@ -7296,7 +7306,7 @@
- (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.
@@ -8026,19 +8036,19 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### 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.
@@ -8118,7 +8128,7 @@
- (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
@@ -10394,6 +10404,18 @@
[^key-b2aa0ee3d0578dd2e5979d69c4b57d08]: Words in [s. 113(3)](https://www.legislation.gov.uk/ukpga/1992/14/section/113/3) omitted (8.12.2021) by virtue of [The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265)](https://www.legislation.gov.uk/uksi/2021/1265), [art. 1(2)](https://www.legislation.gov.uk/uksi/2021/1265/article/1/2), [Sch. 2 para. 9(3)](https://www.legislation.gov.uk/uksi/2021/1265/schedule/2/paragraph/9/3) (with [art. 12](https://www.legislation.gov.uk/uksi/2021/1265/article/12))
[^key-3a208c27a6ae178d603e09fb8305c59b]: [S. 6(4A)](https://www.legislation.gov.uk/ukpga/1992/14/section/6/4A)[(4B)](https://www.legislation.gov.uk/ukpga/1992/14/section/6/4B) inserted (1.4.2022) by [The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210)](https://www.legislation.gov.uk/wsi/2022/210), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2022/210/regulation/1/2), [2(2)](https://www.legislation.gov.uk/wsi/2022/210/regulation/2/2)
[^key-f5c54dc510690371d3e58a3311bd6e4b]: Words in [s. 7(5)](https://www.legislation.gov.uk/ukpga/1992/14/section/7/5) substituted (1.4.2022) by [The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210)](https://www.legislation.gov.uk/wsi/2022/210), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2022/210/regulation/1/2), [2(3)](https://www.legislation.gov.uk/wsi/2022/210/regulation/2/3)
[^key-d27e157ecc5a320e2d61e0d498b3799f]: Words in [s. 8(5)](https://www.legislation.gov.uk/ukpga/1992/14/section/8/5) substituted (1.4.2022) by [The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210)](https://www.legislation.gov.uk/wsi/2022/210), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2022/210/regulation/1/2), [2(4)](https://www.legislation.gov.uk/wsi/2022/210/regulation/2/4)
[^key-1753b0342733f99c8e3659cd5d79d124]: [S. 9(2A)](https://www.legislation.gov.uk/ukpga/1992/14/section/9/2A) inserted (1.4.2022) by [The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210)](https://www.legislation.gov.uk/wsi/2022/210), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2022/210/regulation/1/2), [2(5)](https://www.legislation.gov.uk/wsi/2022/210/regulation/2/5)
[^key-964b78fab321852066e649eb1fbcb064]: Word in [s. 12A(1)(b)](https://www.legislation.gov.uk/ukpga/1992/14/section/12A/1/b) substituted (1.4.2022) by [The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370)](https://www.legislation.gov.uk/wsi/2022/370), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2022/370/regulation/1/2), [2](https://www.legislation.gov.uk/wsi/2022/370/regulation/2) (with [reg. 3](https://www.legislation.gov.uk/wsi/2022/370/regulation/3))
[^key-acc2ebfb35c907143ff64fbf00959d7f]: Word in [s. 12B(1)(b)](https://www.legislation.gov.uk/ukpga/1992/14/section/12B/1/b) substituted (1.4.2022) by [The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370)](https://www.legislation.gov.uk/wsi/2022/370), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2022/370/regulation/1/2), [2](https://www.legislation.gov.uk/wsi/2022/370/regulation/2) (with [reg. 3](https://www.legislation.gov.uk/wsi/2022/370/regulation/3))
#### Duty of designated billing authority.
#### Duty of designated precepting authority.
@@ -11374,7 +11396,7 @@
- (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
@@ -12354,7 +12376,7 @@
- (a) the discount under section 11(2)(a) does not apply, and
- (b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 100 as it may specify in the determination.
- (b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 300 as it may specify in the determination.
- (2) A billing authority may specify different percentages for different dwellings based on the length of time for which they have been long-term empty dwellings.
@@ -12412,7 +12434,7 @@
- (a) the discount under section 11(2)(a) does not apply, and
- (b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 100 as it may specify in the determination.
- (b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 300 as it may specify in the determination.
- (2) The conditions are—
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
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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
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2015-03-26
Local Government Finance Act 1992
2014-08-01
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2014-02-24
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2014-01-30
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2013-11-06
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2013-04-08
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2013-04-01
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2013-03-27
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2013-02-28
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2012-12-05
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2012-11-22
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2012-10-31
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2012-05-03
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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
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2010-10-01
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2010-04-01
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2010-02-28
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2010-02-09
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2009-11-23
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2009-10-31
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2009-10-01
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2009-04-01
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2009-03-28
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2009-02-28
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2009-02-10
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2009-01-29
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2008-12-24
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2008-10-27
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2008-05-01
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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
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2006-02-15
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2006-02-08
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2005-12-05
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2005-11-14
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2005-09-27
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2005-07-01
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2005-04-15
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2005-04-01
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2005-02-05
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2004-12-01
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2004-11-25
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2004-11-10
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2004-10-01
Local Government Finance Act 1992
2004-04-01
Local Government Finance Act 1992
original version
Text at this date