{
  "url": "https://openlegislation.uk/local-government-finance-act-1988",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988.json",
  "id": "ukpga/1988/41",
  "title": "Local Government Finance Act 1988",
  "short_title": "Local Government Finance Act 1988",
  "long_title": "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.",
  "citation": "1988 c. 41",
  "type": "ukpga",
  "year": "1988",
  "number": "41",
  "version": "current",
  "date": "1988-07-29",
  "revised": true,
  "valid_from": "2026-10-05",
  "extent": "E+W+S",
  "unapplied_effects": 93,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/charges",
      "kind": "crossheading",
      "number": null,
      "heading": "Charges",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "The charges.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-1",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/charges"
    },
    {
      "path": "section/2",
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      "number": "2",
      "heading": "Persons subject to personal community charge.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-2",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/charges"
    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": "Persons subject to standard community charge.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-3",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/charges"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Section 3: interpretation.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-4",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/charges"
    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": "Persons subject to collective community charge.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-5",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/charges"
    },
    {
      "path": "part/I/crossheading/registers",
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      "heading": "Registers",
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      "status": null,
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    },
    {
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      "number": "6",
      "heading": "Community charges register.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-6",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/registers"
    },
    {
      "path": "part/I/crossheading/charges-and-registers-miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Charges and registers: miscellaneous",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Persons subject to charges: miscellaneous.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-7",
      "extent": "E+W",
      "status": null,
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    },
    {
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      "heading": "Registers: miscellaneous.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-8",
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      "status": null,
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    },
    {
      "path": "part/I/crossheading/collective-community-charge-contributions",
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      "heading": "Collective community charge contributions",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/9",
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      "heading": "Liability to contribute.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-9",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/collective-community-charge-contributions"
    },
    {
      "path": "section/10",
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      "heading": "Contributions: interpretation of formula.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-10",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/collective-community-charge-contributions"
    },
    {
      "path": "section/11",
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      "heading": "Contributions: further provisions.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-11",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/collective-community-charge-contributions"
    },
    {
      "path": "part/I/crossheading/liability-to-pay-in-respect-of-charges",
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      "heading": "Liability to pay in respect of charges",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/12",
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      "heading": "Personal community charge.",
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      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Relief for students.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-13",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "section/13A",
      "kind": "section",
      "number": "13A",
      "heading": "Reduced liability.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-13A",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "section/14",
      "kind": "section",
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      "heading": "Standard community charge.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-14",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "section/15",
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      "number": "15",
      "heading": "Collective community charge.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-15",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Joint and several liability: spouses.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-16",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Joint and several liability: management arrangements.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-17",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "section/18",
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      "number": "18",
      "heading": "Discharge of liability.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-18",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/liability-to-pay-in-respect-of-charges"
    },
    {
      "path": "part/I/crossheading/miscellaneous",
      "kind": "crossheading",
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      "heading": "Miscellaneous",
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      "extent": "E+W",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Co-owners.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-19",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "section/20",
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      "number": "20",
      "heading": "Contributions in aid.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-20",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Standard community charge: special cases.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-21",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Administration and penalties.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-22",
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    },
    {
      "path": "section/23",
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      "number": "23",
      "heading": "Appeals.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-23",
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    {
      "path": "section/24",
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      "number": "24",
      "heading": "Appeals: preliminary steps.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-24",
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      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Death.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-25",
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      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Community charges registration officer.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-26",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
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    {
      "path": "section/26A",
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      "number": "26A",
      "heading": "Registration officer: information.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-26A",
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      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Default powers as to registers.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-27",
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      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Default powers as to resources.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-28",
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      "status": null,
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    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Rights of electoral registration officers.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-29",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/miscellaneous"
    },
    {
      "path": "part/I/crossheading/general",
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      "heading": "General",
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      "status": null,
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    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Students.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-30",
      "extent": "E+W",
      "status": null,
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Interpretation.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-31",
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      "status": null,
      "parent": "part/I/crossheading/general"
    },
    {
      "path": "part/II",
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      "status": null,
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    },
    {
      "path": "part/II/crossheading/charges",
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      "number": null,
      "heading": "Charges",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Amount for personal community charges.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-32",
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      "status": null,
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    },
    {
      "path": "section/33",
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      "number": "33",
      "heading": "Setting of different amounts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-33",
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      "status": null,
      "parent": "part/II/crossheading/charges"
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    {
      "path": "section/34",
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      "number": "34",
      "heading": "Power to set substituted amounts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-34",
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      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Duty to set substituted amounts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-35",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/35A",
      "kind": "section",
      "number": "35A",
      "heading": "Section 35: interpretation.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-35A",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/35B",
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      "number": "35B",
      "heading": "Substitutions: maximum amounts.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-35B",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/35C",
      "kind": "section",
      "number": "35C",
      "heading": "Multiple substitutions.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-35C",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/36",
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      "number": "36",
      "heading": "Substituted amounts: supplementary.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-36",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Power to anticipate precept.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-37",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": "Anticipated precepts: supplementary.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-38",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "section/39",
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      "number": "39",
      "heading": "Information.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-39",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/charges"
    },
    {
      "path": "part/II/crossheading/multipliers",
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      "heading": "Multipliers",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/40",
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      "number": "40",
      "heading": "Standard community charge multipliers.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-40",
      "extent": "E+W",
      "status": null,
      "parent": "part/II/crossheading/multipliers"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Non-Domestic Rating",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/crossheading/local-rating",
      "kind": "crossheading",
      "number": null,
      "heading": "Local rating",
      "url": null,
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      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Local rating lists :England.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-41",
      "extent": "E+W",
      "status": null,
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/41ZA",
      "kind": "section",
      "number": "41ZA",
      "heading": "Local rating lists: Wales",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-41ZA",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/41A",
      "kind": "section",
      "number": "41A",
      "heading": "Local non-domestic rating lists for Welsh billing authorities.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-41A",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Contents of local lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-42",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/42A",
      "kind": "section",
      "number": "42A",
      "heading": "Rural settlement list.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-42A",
      "extent": "E+W",
      "status": null,
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/42B",
      "kind": "section",
      "number": "42B",
      "heading": "Preparation and maintenance of lists.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-42B",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Occupied hereditaments liability and reliefs.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-43",
      "extent": "E+W",
      "status": null,
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Occupied hereditaments: supplementary.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-44",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/III/crossheading/local-rating"
    },
    {
      "path": "section/44A",
      "kind": "section",
      "number": "44A",
      "heading": "Partly occupied hereditaments.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-44A",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-80",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": "Calculation of sums payable.",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-84",
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      "path": "part/V/chapter/3",
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      "status": null,
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      "path": "section/84J",
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      "heading": "calculation of grant payable to receiving authorities",
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      "path": "section/84K",
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      "status": null,
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      "status": null,
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      "status": null,
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      "path": "part/V/chapter/4",
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      "path": "chapter/4/crossheading/additional-grant-wales",
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      "heading": "Additional grant: Wales",
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      "path": "section/86B",
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    {
      "path": "part/V/crossheading/transport-grants",
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      "status": null,
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      "path": "part/V/crossheading/community-charge-grants",
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      "path": "part/VI",
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      "status": null,
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    {
      "path": "part/VI/crossheading/funds",
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      "path": "section/89",
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      "heading": "Collection funds.",
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      "heading": "Principal councils in Wales.",
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      "heading": "Payments to and from collection funds.",
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      "status": null,
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      "path": "section/91",
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      "heading": "General funds.",
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      "path": "section/92",
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      "heading": "General funds: supplementary.",
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      "status": null,
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      "path": "section/93",
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      "heading": "The City fund.",
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      "parent": "part/VI/crossheading/funds"
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    {
      "path": "section/94",
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      "heading": "The City: further provisions.",
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      "parent": "part/VI/crossheading/funds"
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    {
      "path": "part/VI/crossheading/calculations",
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      "path": "section/95",
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      "number": "95",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-95",
      "extent": "E+W",
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      "parent": "part/VI/crossheading/calculations"
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      "path": "section/96",
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      "number": "96",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-96",
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      "status": "repealed",
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    {
      "path": "part/VI/crossheading/transfers-between-funds",
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      "heading": "Principal transfers between funds.",
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      "path": "section/98",
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      "heading": "Other transfers between funds.",
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      "status": null,
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    },
    {
      "path": "part/VI/crossheading/regulations-about-funds",
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    {
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      "heading": "Regulations about funds.",
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      "status": null,
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    {
      "path": "part/VII",
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      "status": null,
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    },
    {
      "path": "section/100",
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      "number": "100",
      "heading": "Power to designate authorities.",
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      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-101",
      "extent": "E+W",
      "status": "repealed",
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    },
    {
      "path": "section/102",
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      "number": "102",
      "heading": "Designation of authorities.",
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      "status": null,
      "parent": "part/VII"
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    {
      "path": "section/103",
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      "number": "103",
      "heading": "Transitional years: special provisions.",
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      "status": null,
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    },
    {
      "path": "section/104",
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      "number": "104",
      "heading": "Challenge of maximum amount.",
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      "extent": "E+W",
      "status": null,
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    {
      "path": "section/105",
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      "number": "105",
      "heading": "Acceptance of maximum amount.",
      "url": "https://openlegislation.uk/local-government-finance-act-1988/section-105",
      "extent": "E+W",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/106",
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      "number": "106",
      "heading": "No challenge or acceptance.",
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      "status": null,
      "parent": "part/VII"
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    {
      "path": "section/107",
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      "heading": "Substituted calculations and precepts.",
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      "heading": "POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES",
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      "extent": null,
      "status": null,
      "parent": "schedule/4ZB"
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    {
      "path": "schedule/4ZB/paragraph/2A",
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      "path": "schedule/4ZB/paragraph/2B",
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    {
      "path": "schedule/4ZB/part/2B",
      "kind": "part",
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      "heading": "CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES",
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      "path": "schedule/4ZB/paragraph/2D",
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      "path": "schedule/4ZB/part/3",
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      "path": "schedule/4ZB/paragraph/4",
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      "path": "schedule/4A",
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      "extent": "E+W",
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      "path": "schedule/4A/crossheading/completion-notices",
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      "path": "schedule/4A/paragraph/1",
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      "status": null,
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      "path": "schedule/4A/crossheading/position-pending-appeal",
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      "heading": "Position pending appeal",
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      "path": "schedule/5/crossheading/fish-farms",
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      "path": "schedule/5/crossheading/fishing",
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      "path": "schedule/5/crossheading/places-of-religious-worship-etc",
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      "path": "schedule/5/crossheading/property-of-drainage-authorities",
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      "path": "schedule/5/crossheading/swinging-moorings",
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      "path": "schedule/5/crossheading/property-used-for-road-user-charging-schemes",
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      "path": "schedule/5/crossheading/power-to-confer-exemption",
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      "affecting_title": "Local Government Finance (Wales) Act 2024",
      "affecting_provisions": "Sch. para. 13(2)(d)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 9 para. 5C cross-heading",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024",
      "affecting_provisions": "Sch. para. 13(2)(i)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 11 para. 2(cza)(czb)",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024",
      "affecting_provisions": "Sch. para. 13(3)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 11 para. 11(1A)",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024",
      "affecting_provisions": "Sch. para. 13(3)(c)"
    },
    {
      "type": "substituted",
      "affected_provisions": "s. 74(7)",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026",
      "affecting_provisions": "Sch. 2 para. 218"
    },
    {
      "type": "restricted",
      "affected_provisions": "s. 74",
      "affecting": "ukpga/1995/25",
      "affecting_title": "Environment Act 1995",
      "affecting_provisions": "Sch. 23 para. 15(6)"
    },
    {
      "type": "word repealed",
      "affected_provisions": "s. 111(3)",
      "affecting": "ukpga/1999/29",
      "affecting_title": "Greater London Authority Act 1999",
      "affecting_provisions": "Sch. 34 Pt. 1"
    },
    {
      "type": "words repealed",
      "affected_provisions": "s. 47(9)(b)",
      "affecting": "ukpga/1999/29",
      "affecting_title": "Greater London Authority Act 1999",
      "affecting_provisions": "Sch. 34 Pt. 1"
    },
    {
      "type": "repealed",
      "affected_provisions": "s. 143(8)",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003",
      "affecting_provisions": "Sch. 8 Pt. 1"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 5 para. 11(1)(a)",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003",
      "affecting_provisions": "s. 68"
    },
    {
      "type": "repealed",
      "affected_provisions": "s. 143(11)",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003",
      "affecting_provisions": "Sch. 8 Pt. 1"
    },
    {
      "type": "repealed",
      "affected_provisions": "Sch. 6 para. 3",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003",
      "affecting_provisions": "s. 69 Sch. 8 Pt. 1"
    },
    {
      "type": "repealed",
      "affected_provisions": "s. 53(4A)(b) and word",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003",
      "affecting_provisions": "Sch. 8 Pt. 1"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 141(8)",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003",
      "affecting_provisions": "s. 90(4)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5CB",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 47"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 63A(1A)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 12(1)"
    },
    {
      "type": "word inserted",
      "affected_provisions": "s. 63A(4)(b)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 35"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 63E",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 12(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 65A(7)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 36"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 67(8A)(8B)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 37(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 67(9)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 37(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 67(12)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 37(c)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 52A",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 8"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 143(9AA)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 39(b)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 143(9AA)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 39(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 143(9AA)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 39(b)(iii)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 143(9AZB)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 39(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 5A para. 8",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 38"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 9 para. 5E(1)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 48"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 9 para. 5F(1)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 49(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5F(1A)(1B)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 49(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 9 para. 5F(2)(a)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 49(d)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5F(A1)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 49(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5FA",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 50"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5FB",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 51"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 9 para. 5G",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 52"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 9 para. 5H",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 53(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 9 para. 5H",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 53(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 9 para. 5 heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 41"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5A cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 43"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5C cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 44"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 53(1)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 33(b)(i)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 53(1)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 33(b)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 53(2)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 33(c)(i)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 53(2)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 33(c)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 53(5)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 33(d)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 53(5)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 33(d)(ii)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 54(7A)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 34"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 7B",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 10"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 53 heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 33(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 4B-4H and cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 13(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 4I-4M and cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 13(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5ZA 5ZB and cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 13(4)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5ZC-5ZF and cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 13(5)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5BA-5BC and cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 13(6)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5BD-5BF and cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "s. 13(7)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 9 para. 5(1)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 42"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 9 para. 5C(7)",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 45"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 9 para. 5CA and cross-heading",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 46"
    }
  ],
  "made_under": [],
  "changes_made_to": 1257,
  "changes_made_to_url": "https://openlegislation.uk/local-government-finance-act-1988/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/local-government-finance-act-1988/changes/by-it.json",
  "instruments_made_under": 730,
  "instruments_made_under_url": "https://openlegislation.uk/local-government-finance-act-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41",
    "retrieved_at": "2026-10-29T09:47:47.629286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}