Explanatory note

Sections 88 and 89 of the Greater London Authority Act 1999 set out how the Greater London Authority is to calculate the amounts of its council tax for the City of London and the remainder of Greater London. Separate calculations are necessary for these two parts of Greater London because the Metropolitan Police Authority is not responsible for the provision of police services in the City of London.

The Greater London Authority will not come into existence until May 2000 and is not expected to assume its full powers and functions until 3rd July 2000. As part of the transitional arrangements the Secretary of State will issue the precepts for the amounts of council tax for the Greater London Authority.

These Regulations, which apply for the financial year beginning on 1st April 2000, set out how the Secretary of State must allocate income from redistributed non-domestic rates and the specified grants when carrying out the calculations of the amounts of council tax for the two parts of the Greater London Authority area.