{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/introduction",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/introduction.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n[29th July 1988]\nBe 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:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Act amended by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 66(5)(b)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "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))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Act excluded (28. 3. 1991) by Community Charges (General Reduction) Act 1991 (c. 9), s. 1(5)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Act amended (28. 3. 1991) by Community Charges (General Reduction) Act 1991 (c. 9), s. 1(6)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Act amended (1.4.1996) by S.I. 1996/593, reg. 2, Sch. 1Act: 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"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "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))"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/introduction",
    "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."
}