Local Government Finance Act 1988
1988 c. 41 · Enacted 29 July 1988 · Extends to England, Wales and Scotland
An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.
[29th July 1988]
C1C2C3C4C5C6C7C8Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C9C10C11
Annotations to the whole text
Modifications
- C1
Power to exclude conferred by Social Security Act 1986 (c. 50, SIF 113:1), s. 51A(2) (as inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1), s. 135, Sch. 10 para. 8)
- C2
Act amended by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 66(5)(b)
- C3
Act applied by S.I. 1990/72, reg. 8(7)
Act applied (1.12.1991) by Water Resources Act 1991 (c. 57), ss. 135(5), 138(7), 225(2), Sch. 15 para. 12(1) (with ss. 16(6), 178, 179, 182, 222(3), Sch. 22 para. 1, Sch. 23 para. 6)
Act applied (1.12.1991) by Land Drainage Act 1991 (c. 59), ss. 54(1), 76(2), (with ss. 67(3)(5)(8), 72(6), 74(3)(4))
- C4
Power to apply Act conferred (12.2.1991) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(7)
Power to exclude conferred (1.7.1992) by 1992 c. 5, ss. 6(2), 192(4)
Power to amend conferred (1.7.1992) by 1992 c. 5, ss. 138(9), 192(4)
- C5
Act excluded (28. 3. 1991) by Community Charges (General Reduction) Act 1991 (c. 9), s. 1(5)
- C6
Act amended (28. 3. 1991) by Community Charges (General Reduction) Act 1991 (c. 9), s. 1(6)
- C7
Act restricted (1. 12. 1991) by Water Resources Act 1991 (c. 57), ss. 106(2)(a), 225(2), Sch. 4 para. 13(2) (with ss. 16(6), 178, 179, 182, 222(3), Sch. 22 para. 1, Sch. 23 para. 6)
Act extended (4.6.1993) by 1993 c. 17, s. 4; S.I. 1993/1418, art.2
- C8
Act amended (1.4.1996) by S.I. 1996/593, reg. 2, Sch. 1
Act: Power to apply conferred (29.4.1996) by 1996 c. 12, s. 2(1)
Act: transfer of functions (W.) (1.7.1999 subject to entries in Sch. 1 of the amending S.I.) by 1999 S.I. 1999/672 art. 2 Sch. 1
- C9
Act modified (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), reg. 18(2)(a) (with reg. 1(2)(3))
- C10
Act applied (with modifications) (E.) (10.5.2021) by The West Yorkshire Combined Authority (Election of Mayor and Functions) Order 2021 (S.I. 2021/112), arts. 1(4), 35(1)(2), Sch. 5 para. 7
- C11
Act applied (with modifications) (21.3.2024) by The South Yorkshire Mayoral Combined Authority (Election of Mayor and Transfer of Police and Crime Commissioner Functions) Order 2024 (S.I. 2024/414), arts. 1(2), 5, Sch. 1 para. 7
Contents
- Part I
- Charges
- 1The charges.
- 2Persons subject to personal community charge.
- 3Persons subject to standard community charge.
- 4Section 3: interpretation.
- 5Persons subject to collective community charge.
- Registers
- 6Community charges register.
- Charges and registers: miscellaneous
- 7Persons subject to charges: miscellaneous.
- 8Registers: miscellaneous.
- Collective community charge contributions
- 9Liability to contribute.
- 10Contributions: interpretation of formula.
- 11Contributions: further provisions.
- Liability to pay in respect of charges
- 12Personal community charge.
- 13Relief for students.
- 13AReduced liability.
- 14Standard community charge.
- 15Collective community charge.
- 16Joint and several liability: spouses.
- 17Joint and several liability: management arrangements.
- 18Discharge of liability.
- Miscellaneous
- 19Co-owners.
- 20Contributions in aid.
- 21Standard community charge: special cases.
- 22Administration and penalties.
- 23Appeals.
- 24Appeals: preliminary steps.
- 25Death.
- 26Community charges registration officer.
- 26ARegistration officer: information.
- 27Default powers as to registers.
- 28Default powers as to resources.
- 29Rights of electoral registration officers.
- General
- 30Students.
- 31Interpretation.
- Part II
- Charges
- 32Amount for personal community charges.
- 33Setting of different amounts.
- 34Power to set substituted amounts.
- 35Duty to set substituted amounts.
- 35ASection 35: interpretation.
- 35BSubstitutions: maximum amounts.
- 35CMultiple substitutions.
- 36Substituted amounts: supplementary.
- 37Power to anticipate precept.
- 38Anticipated precepts: supplementary.
- 39Information.
- Multipliers
- 40Standard community charge multipliers.
- Part III: Non-Domestic Rating
- Local rating
- 41Local rating lists :England.
- 41ZALocal rating lists: Wales
- 41ALocal non-domestic rating lists for Welsh billing authorities. Repealed
- 42Contents of local lists.
- 42ARural settlement list.
- 42BPreparation and maintenance of lists.
- 43Occupied hereditaments liability and reliefs.
- 44Occupied hereditaments: supplementary. Repealed
- 44APartly occupied hereditaments.
- 45Unoccupied hereditaments: liability and reliefs.
- 45AUnoccupied hereditaments: zero-rating Repealed
- 46Unoccupied hereditaments: supplementary. Repealed
- 46AUnoccupied hereditaments: new buildings.
- 47Discretionary relief.
- 48Discretionary relief: supplementary.
- 48ADiscretionary relief: functions of Mayoral development corporations
- 49Reduction or remission of liability.
- 49ACancellation of backdated liabilities for days in years 2005 to 2010
- 50Joint owners or occupiers.
- 51Exemption.
- Central rating
- 52Central rating lists for England.
- 52ZACentral rating lists for Wales
- 53Contents of central lists.
- 54Central rating: liability and reliefs.
- 54ZARelief for telecommunications infrastructure Repealed
- General
- 54APostponement of compilation of Welsh lists for 2015 onwards Repealed
- 54ABPower to amend revaluation year: Wales
- 55Alteration of lists.
- 56Valuation and multipliers.
- 57Special provision for 1990-95.
- 57ATransitional provision for 2005 onwards: England
- 58Special provision for 1995 onwards.
- 59Contributions in aid.
- 59ALocal retention of non-domestic rates
- 60Pooling.
- 61Valuation officers.
- 62Administration.
- 62ARecovery by taking control of goods
- 63Death.
- 63ADisclosure of Revenue and Customs information
- 63BRestrictions on onward disclosure of Revenue and Customs information
- 63CFreedom of information
- 63DDisclosure of valuation information to Northern Ireland rating officials
- Anti-avoidance: Wales
- 63FArtificial non-domestic rating avoidance arrangements: introduction
- 63GMeaning of “advantage”
- 63HMeaning of “artificial”
- 63ILiability to non-domestic rating: local lists
- 63JLiability to non-domestic rating: central lists
- 63KLiability to non-domestic rating: notification
- 63LAppeals to valuation tribunal
- 63MPenalties
- Interpretation
- 64Hereditaments.
- 65Owners and occupiers.
- 65ACrown property.
- 66Domestic property.
- 66AUnoccupied hereditaments: change of state of property to be disregarded
- 67Interpretation: other provisions.
- Part IV: Precepts and Levies
- Precepts
- 68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 74Levies.
- 74A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 75Special levies.
- 75A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Part V: Grants
- Chapter 1: General
- 76Interpretation.
- Introduction
- 77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Chapter 2: Revenue support grant: England
- Introductory
- 77AApplication of Chapter 2
- Revenue support grant
- 78Revenue support grant.
- 78ARequirement to specify determination in local government finance report.
- 79Effect of report’s approval.
- 80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 82Calculation of sums payable.
- 83Payment of sums.
- 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Revenue support grant: amending reports
- 84AAmending reports.
- 84BCalculation of sums payable under amending reports.
- 84CPayment of sums under amending reports.
- Chapter 3: Revenue Support Grant: Wales
- 84DApplication of Chapter 3
- 84ERevenue support grant: Wales
- 84FDetermination of grant
- 84GLocal government finance reports
- 84HEffect of report’s approval
- 84Jcalculation of grant payable to receiving authorities
- 84KPayment of grant to receiving authorities
- 84LAmending reports
- 84MRecalculation of grant following amending report
- 84NPayment of grant following amending report
- 84PInformation deadlines
- Chapter 4: Other grants
- 84QApplication of this Chapter etc
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 85Additional grant. Repealed
- 86Effect of report’s approval. Repealed
- Additional grant: Wales
- 86AAdditional grant: Wales
- 86BEffect of additional grant report’s approval: Wales
- Transport grants
- 87Transport grants.
- 88Transport grants: supplementary.
- Other grants
- 88ACouncil tax grants.
- 88BSpecial grants.
- 88CSpecial grants: Wales
- Part VI: Funds
- Funds
- 89Collection funds.
- 89APrincipal councils in Wales.
- 90Payments to and from collection funds.
- 91General funds.
- 92General funds: supplementary.
- 93The City fund.
- 94The City: further provisions.
- Calculations
- 95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 96. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Transfers between funds
- 97Principal transfers between funds.
- 98Other transfers between funds.
- Regulations about funds
- 99Regulations about funds.
- Part VII
- 100Power to designate authorities.
- 101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 102Designation of authorities.
- 103Transitional years: special provisions.
- 104Challenge of maximum amount.
- 105Acceptance of maximum amount.
- 106No challenge or acceptance.
- 107Substituted calculations and precepts.
- 108Failure to substitute.
- 109Other financial requirements.
- 110Information.
- Part VIII: Financial Administration
- 111Interpretation.
- 112Financial administration as to certain authorities.
- 113Qualifications of responsible officer.
- 114Functions of responsible officer as regards reports.
- 114AFunctions of responsible officer as regards reports—local authorities operating executive arrangements
- 115Authority’s duties as regards reports.
- 115ADuties of Mayor of London and London Assembly as regards reports.
- 115BDuties of executive as regards reports
- 116Information about consideration of reports etc.
- Part IX: Existing Rates, Precepts and Grants
- 117Rates and precepts: abolition.
- 118Rates: power to abolish or modify.
- 119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 120Refund of overpayments.
- 121Valuation according to tone of list.
- 122Rating of statutory water undertakings.
- 123Rating amendments: miscellaneous.
- 124Rate support grant: abolition.
- 125Transport grants: abolition.
- 126Variation of multipliers in supplementary reports. Repealed
- 127London Regional Transport grants: amendment.
- Part X: Scotland
- 128Levying of rates. Repealed
- 129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Part XI: Miscellaneous and General
- 130—132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Other miscellaneous provisions
- 133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 135Social security.
- 136Tribunals.
- 137Amendments.
- General
- 138Judicial review.
- 139Functions to be discharged only by authority.
- 139AInformation.
- 140Separate administration in England and Wales.
- 141Payments to and from authorities.
- 141A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 141B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 142Saving for remedies.
- 143Orders and regulations.
- 143AOrders and regulations of the Welsh Ministers
- 144Interpretation: authorities.
- 145Interpretation: financial years etc.
- 145A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 146Interpretation: other provisions.
- 147Power to make supplementary provision.
- 148Finance.
- 149Repeals.
- 150Commencement: Scotland.
- 151Extent.
- 152Citation.
- Schedule 1
- Persons in detention
- 1Paragraph 1
- Visiting forces
- 2Paragraph 2
- International headquarters and defence organisations
- 3Paragraph 3
- The severely mentally impaired
- 4Paragraph 4
- Children
- 5Paragraph 5
- Students
- 6Paragraph 6
- 6AParagraph 6A
- Members of religious communities
- 7Paragraph 7
- Hospital patients
- 8Paragraph 8
- Patients in homes
- 9Paragraph 9
- Care workers
- 10Paragraph 10
- Residents of certain Crown buildings
- 11Paragraph 11
- Residents of certain other dwellings
- 12Paragraph 12
- 13Paragraph 13
- Persons without fixed abodes
- 14Paragraph 14
- Schedule 2
- Introduction
- 1Paragraph 1
- Charges
- 2Paragraph 2
- 3Paragraph 3
- Contributions
- 4Paragraph 4
- Discounts
- 5Paragraph 5
- 5AParagraph 5A
- Information
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 9AParagraph 9A
- 10Paragraph 10
- 11Paragraph 11
- 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 13Paragraph 13
- 13AParagraph 13A
- 14Paragraph 14
- 15Paragraph 15
- Inspection etc.
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- Miscellaneous
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- Schedule 3
- Imposition by authority
- 1Paragraph 1
- Imposition by registration officer
- 2Paragraph 2
- General
- 3Paragraph 3
- 3AParagraph 3A
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Schedule 4
- Part I: Introduction
- 1Paragraph 1
- Part II: Charges: Sole Liability
- Preliminary
- 2Paragraph 2
- Liability orders
- 3Paragraph 3
- Information
- 4Paragraph 4
- Attachment of earnings
- 5Paragraph 5
- Deductions from income support
- 6Paragraph 6
- Distress
- 7Paragraph 7
- Commitment to prison
- 8Paragraph 8
- Bankruptcy
- 9Paragraph 9
- Winding up
- 10Paragraph 10
- Charging orders
- 11Paragraph 11
- Relationship between remedies
- 12Paragraph 12
- Magistrates and justices
- 13Paragraph 13
- Part III: Charges: Joint and Several Liability
- 14Paragraph 14
- 15Paragraph 15
- Part VIA: Co-owners
- 21AParagraph 21A
- 21BParagraph 21B
- Part IV: Contributions
- 16Paragraph 16
- 17Paragraph 17
- Part V: Discount Adjustments
- 18Paragraph 18
- 19Paragraph 19
- Part VI: Repayments
- 20Paragraph 20
- 21Paragraph 21
- Part VII: Penalties
- 22Paragraph 22
- 23Paragraph 23
- Part VIII: General
- Exclusion of certain matters
- 24Paragraph 24
- Costs
- 25Paragraph 25
- Termination of proceedings
- 26Paragraph 26
- Offences
- 27Paragraph 27
- Other enactments
- 28Paragraph 28
- Schedule 4ZA: Occupied hereditaments: chargeable amount
- Part 1: Chargeable amount before any reliefs
- 1Paragraph 1
- Part 2: Partial reliefs
- 2Charitable rate relief
- 2AParagraph 2A
- 3Improvement rate relief
- 4Small business rate relief
- Part 3: Full reliefs
- 5Introduction
- 6Heat networks rate relief
- 7Public lavatories rate relief
- 8Rural rate relief
- Part 3A: POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
- 8APower to confer additional partial reliefs
- 8BPower to confer additional full reliefs
- 8CPower to vary or withdraw reliefs
- Part 4: Cases where more than one relief applies
- 9Paragraph 9
- 9AParagraph 9A
- Part 5: Interpretation
- 10Paragraph 10
- 11Paragraph 11 Repealed
- Schedule 4ZB: Unoccupied hereditaments: chargeable amount
- Part 1: Chargeable amount before any reliefs
- 1Paragraph 1
- Part 2: Full relief
- 2Charitable rate relief
- Part 2A: POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
- 2APower to confer partial reliefs: Wales
- 2BPower to confer additional full reliefs
- 2CPower to vary or withdraw reliefs
- Part 2B: CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES
- 2DParagraph 2D
- 2EParagraph 2E
- Part 3: Interpretation
- 3Paragraph 3
- 4Paragraph 4 Repealed
- Schedule 4A: Non-Domestic Rating: New Buildings (Completion Days)
- Completion notices
- 1Paragraph 1
- 2Paragraph 2
- Determination of completion day
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- Position pending appeal
- 6Paragraph 6
- Duty to inform valuation officer
- 7Paragraph 7
- Supplementary
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- Schedule 5: Non-Domestic Rating: Exemption
- Agricultural premises
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- Fish farms
- 9Paragraph 9
- Fishing
- 10Paragraph 10 Repealed
- Places of religious worship etc.
- 11Paragraph 11
- Certain property of Trinity House
- 12Paragraph 12
- Sewers
- 13Paragraph 13
- Property of drainage authorities
- 14Paragraph 14
- Parks
- 15Paragraph 15
- Property used for the disabled
- 16Paragraph 16
- Air-raid protection works
- 17Paragraph 17
- Swinging moorings
- 18Paragraph 18
- Road crossings over watercourses etc.
- 18AParagraph 18A
- Property used for road user charging schemes
- 18BParagraph 18B
- Property in enterprise zones
- 19Paragraph 19
- Visiting forces etc.
- 19AParagraph 19A
- Power to confer exemption : England
- 20Paragraph 20
- Powers to confer, vary and withdraw exemption: Wales
- 20AParagraph 20A
- Interpretation
- 21Paragraph 21
- Schedule 5A: Central rating: chargeable amount
- Part 1: Chargeable amount before any reliefs
- 1Paragraph 1
- Part 2: Reliefs
- 2Charitable rate relief
- 3Improvement rate relief
- 4Unoccupied hereditaments rate relief
- Part 2A: POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
- 4APower to confer additional partial reliefs: Wales
- 4BPower to confer additional full reliefs
- 4CPower to vary or withdraw reliefs
- Part 3: Cases where more than one relief applies
- 5Paragraph 5
- 5AParagraph 5A
- 5BParagraph 5B
- Part 4: Interpretation
- 6Paragraph 6
- 7Paragraph 7 Repealed
- Schedule 6: Non-Domestic Rating: Valuation
- 1Paragraph 1
- 2Paragraph 2
- 2ZAParagraph 2ZA
- 2AParagraph 2A
- 2BParagraph 2B
- 2CParagraph 2C
- 3Paragraph 3
- 4Paragraph 4 Repealed
- Schedule 7: Non-Domestic Rating: Multipliers
- Part A1: Non-Domestic Rating Multipliers: England
- Chapter 1: Introduction
- A1Paragraph A1
- A2Paragraph A2
- Chapter 2: The non-domestic rating multiplier
- A3Revaluation years
- A4Other years
- Chapter 3: The small business non-domestic rating multiplier
- A5Revaluation years
- A6Other years
- Chapter 3A: Other non-domestic rating multipliers
- A6AParagraph A6A
- Chapter 4: Making and giving notice of calculations etc
- A7Paragraph A7
- A8Paragraph A8
- A9Paragraph A9
- Chapter 5: Interpretation
- A10Paragraph A10
- A11Paragraph A11
- Chapter 6: Regulations
- A12Paragraph A12
- Part A2: NON-DOMESTIC RATING MULTIPLIERS: WALES
- A13Introduction
- A14Calculation of non-domestic rating multiplier: revaluation years
- A15Calculation of non-domestic rating multiplier: other years
- A16Calculation of differential multipliers
- A17Calculation of differential multipliers: supplementary
- A18Welsh Ministers’ power to alter the calculations for non-domestic rating multipliers
- A19Making and giving notice of calculations etc.
- A20Interpretation
- Part I: Non-Domestic Rating Multipliers : Wales Repealed
- Introduction Repealed
- 1Paragraph 1 Repealed
- General provisions Repealed
- 2Paragraph 2 Repealed
- 3Paragraph 3 Repealed
- 3AParagraph 3A Repealed
- 3BParagraph 3B Repealed
- 4Paragraph 4 Repealed
- 4AParagraph 4A Repealed
- 4BParagraph 4B Repealed
- 5Paragraph 5 Repealed
- 6Paragraph 6 Repealed
- Special provision for 1990-95 Repealed
- 7Paragraph 7 Repealed
- 8Paragraph 8 Repealed
- Part II: Special Authority’s Multipliers
- 9Paragraph 9
- 9AParagraph 9A
- 9BParagraph 9B
- 10Paragraph 10
- 11Paragraph 11
- Schedule 7A: Non-Domestic Rating: 1990-95
- Definitions
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Chargeable amounts
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- Regulations
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- Schedule 7B: Local retention of non-domestic rates
- Part 1: Main non-domestic rating accounts
- 1Main non-domestic rating accounts
- 2Credits and debits
- 3End of year calculations
- Part 2: Determination of the central and local share
- 4Determination of the central and local share
- 5Local government finance reports
- Part 3: Payments to the Secretary of State in respect of the central share
- 6Payments to the Secretary of State in respect of the central share
- 7Regulations about administrative arrangements
- 8Regulations about deductions from central share payments
- Part 4: Payments by billing authorities to major precepting authorities
- 9Regulations about payments
- 10Regulations about administrative arrangements
- 11Payments out of deduction from central share payments
- Part 5: Principal payments in connection with local retention of non-domestic rates
- 12Determination of payments
- 13Calculations following local government finance report
- 14Payments following local government finance report
- 15Amending reports
- 16Calculations following amending report
- 17Payments following amending report
- 18Relationship with other provisions
- Part 6: Levy accounts
- 19Levy accounts
- 20Credits and debits
- 21End of year calculations
- Part 7: Levy payments, safety net payments and distribution of remaining balance
- 22Regulations about calculation of levy payments
- 23Calculation of levy payments
- 24Levy payments following calculations
- 25Regulations about calculation of safety net payments
- 26Calculation of safety net payments
- 27Safety net payments following calculations
- 28Regulations about payments on account
- 29Calculation of remaining balance on levy account
- 30Distribution of remaining balance
- 31Relationship with other provisions
- Part 8: Transitional protection payments
- 32Regulations about deemed and actual rating income
- 33Regulations about transitional protection payments
- Part 9: Pooling of authorities
- 34Designation of pool of authorities
- 35Designations subject to conditions
- 36Effect of designation in relation to Part 5
- 37Effect of designation in relation to Part 7
- 38Further provisions about effect of designation
- Part 10: Designation of areas and classes of hereditament
- 39Designation of areas
- 40Designation of classes of hereditament
- 41Payments to relevant authorities
- 42Estimates of amounts to be disregarded
- Part 11: Supplementary
- 43Calculations and supply of information by relevant authorities
- 44Regulations about calculations and supply of information
- 45Interpretation of Schedule
- Schedule 8: Non-Domestic Rating: Pooling
- Part I: Non-Domestic Rating Accounts
- The accounts
- 1Paragraph 1
- Credits and debits
- 2Paragraph 2
- 3Paragraph 3
- Part II: Contribution
- Interpretation
- 3AParagraph 3A
- Non-domestic rating contributions
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Recovery
- 7Paragraph 7
- Part III: Distribution
- Interpretation
- 8Paragraph 8
- Distributable amount
- 9Paragraph 9
- Years where two local government finance reports prepared for Wales
- 9AParagraph 9A
- Distribution: local government finance reports
- 10Paragraph 10
- 11Paragraph 11
- 11AParagraph 11A
- 11BParagraph 11B
- 11CParagraph 11C
- 12Paragraph 12
- Distribution: amending reports
- 13Paragraph 13
- 14Paragraph 14
- 14AParagraph 14A
- 15Paragraph 15
- Source of payments by Welsh Ministers
- 16Paragraph 16
- Recovery
- 16Paragraph 16
- Schedule 9: Non-Domestic Rating: Administration
- Collection and recovery
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 4AParagraph 4A
- Information
- 5Paragraph 5
- 5AParagraph 5A
- 5BParagraph 5B
- 5CParagraph 5C
- 5DParagraph 5D
- 5EParagraph 5E
- 5FParagraph 5F
- 5GParagraph 5G
- 5HParagraph 5H
- 6Paragraph 6
- 6AParagraph 6A
- 6AAParagraph 6AA
- Powers of entry
- 6BParagraph 6B
- 7Paragraph 7
- 7AParagraph 7A
- Access to information
- 8Paragraph 8
- 8AParagraph 8A
- 9Paragraph 9
- Schedule 10: Competition test: functions and agreements relating to buses
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- Schedule 11: Tribunals
- Part 1: The Valuation Tribunal for England
- Establishment
- A1Paragraph A1
- Jurisdiction
- A2Paragraph A2
- A3Paragraph A3
- Membership
- A4Paragraph A4
- A5Paragraph A5
- A6Paragraph A6
- A7Paragraph A7
- A8Paragraph A8
- Tenure of office
- A9Paragraph A9
- A10Paragraph A10
- Remuneration, allowances & pension
- A11Paragraph A11
- A12Paragraph A12
- A13Paragraph A13
- A14Paragraph A14
- Organisation & delegation
- A15Paragraph A15
- A16Paragraph A16
- Dealing with appeals
- A17Paragraph A17
- A18Paragraph A18
- Power for member of First-tier Tribunal to act as member of the Tribunal
- A18AParagraph A18A
- Regulations
- A19Paragraph A19
- Interpretation
- A20Paragraph A20
- Part 2: Valuation Tribunals: Wales
- Establishment
- 1Paragraph 1
- 1AParagraph 1A
- Jurisdiction
- 2Paragraph 2
- 3Paragraph 3 Repealed
- Arbitration
- 4Paragraph 4
- Membership
- 5Paragraph 5
- Staff
- 6Paragraph 6
- Accommodation and equipment
- 7Paragraph 7
- Dealing with appeals
- 7AParagraph 7A
- Part 3: Procedure, orders etc
- Procedure
- 8Paragraph 8
- Orders
- 9Paragraph 9
- 10Paragraph 10
- 10AParagraph 10A
- Appeals
- 11Paragraph 11
- Inspection of records
- 12Paragraph 12
- Meaning of tribunal
- 12AParagraph 12A
- Part 4: Miscellaneous
- Finance: Wales
- 13Paragraph 13
- General
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- Interpretation
- 18Paragraph 18
- Schedule 12: Amendments
- Part I: England and Wales
- City of London (Various Powers) Act 1957 (c. x)
- 1Paragraph 1
- Justices of the Peace Act 1979 (c. 55)
- 2Paragraph 2 Repealed
- Local Government Finance Act 1982 (c. 32)
- 3Paragraph 3 Repealed
- Part II: Scotland
- Valuation and Rating (Scotland) Act 1956 (c. 60)
- 4Paragraph 4
- 5Paragraph 5 Repealed
- 6Paragraph 6 Repealed
- Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
- 7Paragraph 7
- Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)
- 8Paragraph 8 Repealed
- Town and Country Planning (Scotland) Act 1972 (c. 52)
- 9Paragraph 9 Repealed
- Local Government (Scotland) Act 1973 (c. 65)
- 10Paragraph 10 Repealed
- Local Government (Scotland) Act 1975 (c. 30)
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13 Repealed
- Local Government, Planning and Land Act 1980 (c. 65)
- 14Paragraph 14
- Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)
- 15Paragraph 15 Repealed
- 16Paragraph 16 Repealed
- 17Paragraph 17 Repealed
- 18Paragraph 18 Repealed
- 19Paragraph 19 Repealed
- 20Paragraph 20 Repealed
- 21Paragraph 21 Repealed
- 22Paragraph 22 Repealed
- 23Paragraph 23 Repealed
- 24Paragraph 24 Repealed
- 25Paragraph 25 Repealed
- 26Paragraph 26 Repealed
- 27Paragraph 27 Repealed
- 28Paragraph 28 Repealed
- 29Paragraph 29 Repealed
- 30Paragraph 30 Repealed
- 31Paragraph 31 Repealed
- 32Paragraph 32 Repealed
- 33Paragraph 33 Repealed
- 34Paragraph 34 Repealed
- 35Paragraph 35 Repealed
- 36Paragraph 36 Repealed
- 37Paragraph 37 Repealed
- 38Paragraph 38 Repealed
- Part III: England and Wales and Scotland
- Commonwealth Secretariat Act 1966 (c. 10)
- 39Paragraph 39
- International Organisations Act 1968 (c. 48)
- 40Paragraph 40
- Tribunals and Inquiries Act 1971 (c. 62)
- 41Paragraph 41 Repealed
- Road Traffic Regulation Act 1984 (c. 27)
- 42Paragraph 42
- Schedule 12A
- Population of area
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- Population of part of area
- 6Paragraph 6
- Schedule 13: Repeals
- IAbolition of Rates and Precepts
- IISupplementary Grants for Transport Purposes
- IIILondon Regional Transport
- IVScotland