{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-7/paragraph-10",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-7/paragraph-10.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/7/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Where a special authority has set multipliers for a financial year (whether originally or by way of substitute) it may set multipliers in substitution if, and only if, they have been quashed.\n(2) Any multiplier set in substitution must be set in accordance with paragraph 9 or 9A , or regulations under paragraph 9B, above.\n(3) Where a special authority sets a multiplier in substitution under this paragraph (a new multiplier) anything paid to it by reference to the multiplier for which it is substituted (the old multiplier) shall be treated as paid by reference to the new multiplier.\n(4) But if the old multiplier exceeds the new multiplier, the following shall apply as regards anything paid if it would not have been paid had the old multiplier been the same as the new multiplier—\n(a) it shall be repaid if the person by whom it was paid so requires;\n(b) in any other case it shall (as the authority determines) either be repaid or be credited against any subsequent liability of the person to pay anything to it by way of a non-domestic rate.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 para. 10(1) substituted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(5); S.I. 2004/3132, art. 2(d) (with art. 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 7 para. 10(2) inserted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(6); S.I. 2004/3132, art. 2(d) (with art. 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 7 para. 10 inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 2(3), 6(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/7/paragraph/10",
    "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."
}