OpenLegislation

Local Government Finance Act 1988 in Scotland

1988 c. 41 · Enacted 29 July 1988 · Extends to England, Wales and Scotland

Not fully up to date. 93 changes made by later legislation have not yet been written into this text, which is revised to 5 October 2026.

See the changes not yet applied
ProvisionChangeMade by
Sch. 9 para. 5(1A)omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(b)
Sch. 9 para. 4l cross-headingwords omittedLocal Government Finance (Wales) Act 2024 s. 12(2)
Sch. 9 para. 4Iwords omittedLocal Government Finance (Wales) Act 2024 s. 12(3)(a)
Sch. 9 para. 4I(a)words substitutedLocal Government Finance (Wales) Act 2024 s. 12(3)(b)
Sch. 9 para. 4I(b)words substitutedLocal Government Finance (Wales) Act 2024 s. 12(3)(c)
Sch. 9 para. 4J(4)(a)word omittedLocal Government Finance (Wales) Act 2024 s. 12(4)(a)
Sch. 9 para. 4J(4)(c) and wordinsertedLocal Government Finance (Wales) Act 2024 s. 12(4)(b)
Sch. 9 para. 4M(1)words omittedLocal Government Finance (Wales) Act 2024 s. 12(5)
Sch. 9 para. 5ZC(4A)insertedLocal Government Finance (Wales) Act 2024 s. 12(6)
Sch. 9 para. 5A(1)word substitutedLocal Government Finance (Wales) Act 2024 s. 12(7)
Sch. 9 para. 5C(2)word substitutedLocal Government Finance (Wales) Act 2024 s. 12(8)
Sch. 9 para. 5(1)omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(b)
Sch. 9 para. 5(2)omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(b)
Sch. 9 para. 5(4)omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(b)
Sch. 9 para. 5ZC cross-headingword omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(c)
Sch. 9 para. 5A(1)words substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(e)(i)
Sch. 9 para. 5A(1)words omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(e)(i)
Sch. 9 para. 5A(2)words substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(e)(ii)
Sch. 9 para. 5A(2)(a)words omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(e)(iii)
Sch. 9 para. 5A(3)words omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(e)(iv)
Sch. 9 para. 5A(4)words substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(e)(v)
Sch. 9 para. 5A(5)(a)words substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(e)(vi)
Sch. 9 para. 5Bwords omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(f)
Sch. 9 para. 5BD cross-headingword omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(g)
Sch. 9 para. 5BE(5)substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(h)
Sch. 9 para. 5C(6)(a)words omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(j)
Sch. 9 para. 5D(1)words substituted for Sch. 9 para. 5D(1)(a)(b)Local Government Finance (Wales) Act 2024 Sch. para. 13(2)(k)
Sch. 9 para. 5E(1)words substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(l)(i)
Sch. 9 para. 5E(1)words insertedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(l)(i)
Sch. 9 para. 5E(1A)insertedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(l)(ii)
Sch. 9 para. 5F(A1)words substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(m)
Sch. 9 para. 5FBwords substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(n)
Sch. 9 para. 5Hwords substitutedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(o)
Sch. 9 para. 5 cross-headingwords omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(a)
Sch. 9 para. 5A cross-headingwords omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(d)
Sch. 9 para. 5C cross-headingwords omittedLocal Government Finance (Wales) Act 2024 Sch. para. 13(2)(i)
Sch. 11 para. 2(cza)(czb)insertedLocal Government Finance (Wales) Act 2024 Sch. para. 13(3)(a)
Sch. 11 para. 11(1A)words insertedLocal Government Finance (Wales) Act 2024 Sch. para. 13(3)(c)
s. 74(7)substitutedPlanning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 218
s. 74restrictedEnvironment Act 1995 Sch. 23 para. 15(6)
s. 111(3)word repealedGreater London Authority Act 1999 Sch. 34 Pt. 1
s. 47(9)(b)words repealedGreater London Authority Act 1999 Sch. 34 Pt. 1
s. 143(8)repealedLocal Government Act 2003 Sch. 8 Pt. 1
Sch. 5 para. 11(1)(a)substitutedLocal Government Act 2003 s. 68
s. 143(11)repealedLocal Government Act 2003 Sch. 8 Pt. 1
Sch. 6 para. 3repealedLocal Government Act 2003 s. 69 Sch. 8 Pt. 1
s. 53(4A)(b) and wordrepealedLocal Government Act 2003 Sch. 8 Pt. 1
s. 141(8)words substitutedLocal Government Act 2003 s. 90(4)
Sch. 9 para. 5CBinsertedNon-Domestic Rating Act 2023 Sch. para. 47
s. 63A(1A)insertedNon-Domestic Rating Act 2023 s. 12(1)
s. 63A(4)(b)word insertedNon-Domestic Rating Act 2023 Sch. para. 35
s. 63EinsertedNon-Domestic Rating Act 2023 s. 12(2)
s. 65A(7)words insertedNon-Domestic Rating Act 2023 Sch. para. 36
s. 67(8A)(8B)insertedNon-Domestic Rating Act 2023 Sch. para. 37(a)
s. 67(9)words insertedNon-Domestic Rating Act 2023 Sch. para. 37(b)
s. 67(12)words insertedNon-Domestic Rating Act 2023 Sch. para. 37(c)
s. 52AinsertedNon-Domestic Rating Act 2023 s. 8
s. 143(9AA)words substitutedNon-Domestic Rating Act 2023 Sch. para. 39(b)(i)
s. 143(9AA)word substitutedNon-Domestic Rating Act 2023 Sch. para. 39(b)(ii)
s. 143(9AA)words substitutedNon-Domestic Rating Act 2023 Sch. para. 39(b)(iii)
s. 143(9AZB)insertedNon-Domestic Rating Act 2023 Sch. para. 39(a)
Sch. 5A para. 8insertedNon-Domestic Rating Act 2023 Sch. para. 38
Sch. 9 para. 5E(1)words substitutedNon-Domestic Rating Act 2023 Sch. para. 48
Sch. 9 para. 5F(1)words substitutedNon-Domestic Rating Act 2023 Sch. para. 49(b)
Sch. 9 para. 5F(1A)(1B)insertedNon-Domestic Rating Act 2023 Sch. para. 49(c)
Sch. 9 para. 5F(2)(a)words substitutedNon-Domestic Rating Act 2023 Sch. para. 49(d)
Sch. 9 para. 5F(A1)insertedNon-Domestic Rating Act 2023 Sch. para. 49(a)
Sch. 9 para. 5FAinsertedNon-Domestic Rating Act 2023 Sch. para. 50
Sch. 9 para. 5FBinsertedNon-Domestic Rating Act 2023 Sch. para. 51
Sch. 9 para. 5Gwords substitutedNon-Domestic Rating Act 2023 Sch. para. 52
Sch. 9 para. 5Hwords substitutedNon-Domestic Rating Act 2023 Sch. para. 53(a)
Sch. 9 para. 5Hwords substitutedNon-Domestic Rating Act 2023 Sch. para. 53(b)
Sch. 9 para. 5 headingwords insertedNon-Domestic Rating Act 2023 Sch. para. 41
Sch. 9 para. 5A cross-headinginsertedNon-Domestic Rating Act 2023 Sch. para. 43
Sch. 9 para. 5C cross-headinginsertedNon-Domestic Rating Act 2023 Sch. para. 44
s. 53(1)words substitutedNon-Domestic Rating Act 2023 Sch. para. 33(b)(i)
s. 53(1)words insertedNon-Domestic Rating Act 2023 Sch. para. 33(b)(ii)
s. 53(2)words insertedNon-Domestic Rating Act 2023 Sch. para. 33(c)(i)
s. 53(2)words insertedNon-Domestic Rating Act 2023 Sch. para. 33(c)(ii)
s. 53(5)words insertedNon-Domestic Rating Act 2023 Sch. para. 33(d)(i)
s. 53(5)words substitutedNon-Domestic Rating Act 2023 Sch. para. 33(d)(ii)
s. 54(7A)insertedNon-Domestic Rating Act 2023 Sch. para. 34
Sch. 9 para. 7BinsertedNon-Domestic Rating Act 2023 s. 10
s. 53 headingwords insertedNon-Domestic Rating Act 2023 Sch. para. 33(a)
Sch. 9 para. 4B-4H and cross-headinginsertedNon-Domestic Rating Act 2023 s. 13(2)
Sch. 9 para. 4I-4M and cross-headinginsertedNon-Domestic Rating Act 2023 s. 13(3)
Sch. 9 para. 5ZA 5ZB and cross-headinginsertedNon-Domestic Rating Act 2023 s. 13(4)
Sch. 9 para. 5ZC-5ZF and cross-headinginsertedNon-Domestic Rating Act 2023 s. 13(5)
Sch. 9 para. 5BA-5BC and cross-headinginsertedNon-Domestic Rating Act 2023 s. 13(6)
Sch. 9 para. 5BD-5BF and cross-headinginsertedNon-Domestic Rating Act 2023 s. 13(7)
Sch. 9 para. 5(1)words insertedNon-Domestic Rating Act 2023 Sch. para. 42
Sch. 9 para. 5C(7)substitutedNon-Domestic Rating Act 2023 Sch. para. 45
Sch. 9 para. 5CA and cross-headinginsertedNon-Domestic Rating Act 2023 Sch. para. 46

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

  1. 41ZALocal rating lists: Wales
  2. 41ALocal non-domestic rating lists for Welsh billing authorities. Repealed
  3. 42Contents of local lists.
  4. 42BPreparation and maintenance of lists.
  5. 46AUnoccupied hereditaments: new buildings.
  6. 48ADiscretionary relief: functions of Mayoral development corporations
  7. 50Joint owners or occupiers.
  8. 51Exemption.
  9. 52ZACentral rating lists for Wales
  10. 53Contents of central lists.
  11. 54ZARelief for telecommunications infrastructure Repealed
  12. 54APostponement of compilation of Welsh lists for 2015 onwards Repealed
  13. 54ABPower to amend revaluation year: Wales
  14. 56Valuation and multipliers.
  15. 57Special provision for 1990-95.
  16. 59ALocal retention of non-domestic rates
  17. 62Administration.
  18. 62ARecovery by taking control of goods
  19. 63Death.
  20. 63CFreedom of information
  21. Anti-avoidance: Wales
  22. 63FArtificial non-domestic rating avoidance arrangements: introduction
  23. 63GMeaning of “advantage”
  24. 63HMeaning of “artificial”
  25. 63ILiability to non-domestic rating: local lists
  26. 63JLiability to non-domestic rating: central lists
  27. 63KLiability to non-domestic rating: notification
  28. 63LAppeals to valuation tribunal
  29. 63MPenalties
  30. Precepts
  31. Chapter 1: General
  32. Introduction
  33. 77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  34. Introductory
  35. 77AApplication of Chapter 2
  36. 83Payment of sums.
  37. Revenue support grant: amending reports
  38. 84BCalculation of sums payable under amending reports.
  39. 84CPayment of sums under amending reports.
  40. 84DApplication of Chapter 3
  41. Additional grant: Wales
  42. 86AAdditional grant: Wales
  43. 86BEffect of additional grant report’s approval: Wales
  44. Transport grants
  45. 88CSpecial grants: Wales
  46. 89APrincipal councils in Wales.
  47. 93The City fund.
  48. 94The City: further provisions.
  49. Calculations
  50. Transfers between funds
  51. Regulations about funds
  52. 114AFunctions of responsible officer as regards reports—local authorities operating executive arrangements
  53. 115ADuties of Mayor of London and London Assembly as regards reports.
  54. 119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  55. 120Refund of overpayments.
  56. 121Valuation according to tone of list.
  57. 122Rating of statutory water undertakings.
  58. 123Rating amendments: miscellaneous.
  59. 124Rate support grant: abolition.
  60. 125Transport grants: abolition.
  61. 127London Regional Transport grants: amendment.
  62. Part X: Scotland
  63. 128Levying of rates. Repealed
  64. 129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  65. Part XI: Miscellaneous and General
  66. Other miscellaneous provisions
  67. 133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  68. 135Social security.
  69. 137Amendments.
  70. General
  71. 144Interpretation: authorities.
  72. 145Interpretation: financial years etc.
  73. 145A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  74. 146Interpretation: other provisions.
  75. 147Power to make supplementary provision.
  76. 148Finance.
  77. 149Repeals.
  78. 150Commencement: Scotland.
  79. 151Extent.
  80. 152Citation.
  81. Schedule 4ZA: Occupied hereditaments: chargeable amount
  82. Part 1: Chargeable amount before any reliefs
  83. 1Paragraph 1
  84. Part 2: Partial reliefs
  85. 2Charitable rate relief
  86. 2AParagraph 2A
  87. 3Improvement rate relief
  88. 4Small business rate relief
  89. Part 3: Full reliefs
  90. 5Introduction
  91. 6Heat networks rate relief
  92. 7Public lavatories rate relief
  93. 8Rural rate relief
  94. Part 3A: POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
  95. 8APower to confer additional partial reliefs
  96. 8BPower to confer additional full reliefs
  97. 8CPower to vary or withdraw reliefs
  98. Part 4: Cases where more than one relief applies
  99. 9Paragraph 9
  100. 9AParagraph 9A
  101. Part 5: Interpretation
  102. 10Paragraph 10
  103. 11Paragraph 11 Repealed
  104. Schedule 4ZB: Unoccupied hereditaments: chargeable amount
  105. Part 1: Chargeable amount before any reliefs
  106. 1Paragraph 1
  107. Part 2: Full relief
  108. 2Charitable rate relief
  109. Part 2A: POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
  110. 2APower to confer partial reliefs: Wales
  111. 2BPower to confer additional full reliefs
  112. 2CPower to vary or withdraw reliefs
  113. Part 2B: CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES
  114. 2DParagraph 2D
  115. 2EParagraph 2E
  116. Part 3: Interpretation
  117. 3Paragraph 3
  118. 4Paragraph 4 Repealed
  119. Completion notices
  120. 2Paragraph 2
  121. Determination of completion day
  122. 3Paragraph 3
  123. 5Paragraph 5
  124. Position pending appeal
  125. Duty to inform valuation officer
  126. Supplementary
  127. 8Paragraph 8
  128. 9Paragraph 9
  129. Agricultural premises
  130. 1Paragraph 1
  131. 2Paragraph 2
  132. 4Paragraph 4
  133. 5Paragraph 5
  134. 6Paragraph 6
  135. 8Paragraph 8
  136. Fish farms
  137. 9Paragraph 9
  138. Fishing
  139. Places of religious worship etc.
  140. Certain property of Trinity House
  141. Sewers
  142. 13Paragraph 13
  143. Property of drainage authorities
  144. Parks
  145. Property used for the disabled
  146. Air-raid protection works
  147. 17Paragraph 17
  148. Swinging moorings
  149. 18Paragraph 18
  150. Road crossings over watercourses etc.
  151. 18AParagraph 18A
  152. Property used for road user charging schemes
  153. 18BParagraph 18B
  154. Property in enterprise zones
  155. 19Paragraph 19
  156. Visiting forces etc.
  157. 19AParagraph 19A
  158. Power to confer exemption : England
  159. 20Paragraph 20
  160. Powers to confer, vary and withdraw exemption: Wales
  161. 20AParagraph 20A
  162. Interpretation
  163. 21Paragraph 21
  164. Schedule 5A: Central rating: chargeable amount
  165. Part 1: Chargeable amount before any reliefs
  166. Part 2: Reliefs
  167. 2Charitable rate relief
  168. 3Improvement rate relief
  169. 4Unoccupied hereditaments rate relief
  170. Part 2A: POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
  171. 4APower to confer additional partial reliefs: Wales
  172. 4BPower to confer additional full reliefs
  173. 4CPower to vary or withdraw reliefs
  174. Part 3: Cases where more than one relief applies
  175. 5Paragraph 5
  176. 5AParagraph 5A
  177. 5BParagraph 5B
  178. Part 4: Interpretation
  179. 6Paragraph 6
  180. 7Paragraph 7 Repealed
  181. 1Paragraph 1
  182. 2ZAParagraph 2ZA
  183. 2AParagraph 2A
  184. 2CParagraph 2C
  185. 4Paragraph 4 Repealed
  186. Part A1: Non-Domestic Rating Multipliers: England
  187. Chapter 1: Introduction
  188. A1Paragraph A1
  189. A2Paragraph A2
  190. Chapter 2: The non-domestic rating multiplier
  191. A3Revaluation years
  192. A4Other years
  193. Chapter 3: The small business non-domestic rating multiplier
  194. A5Revaluation years
  195. A6Other years
  196. Chapter 3A: Other non-domestic rating multipliers
  197. A6AParagraph A6A
  198. Chapter 4: Making and giving notice of calculations etc
  199. A7Paragraph A7
  200. A8Paragraph A8
  201. A9Paragraph A9
  202. Chapter 5: Interpretation
  203. Chapter 6: Regulations
  204. A12Paragraph A12
  205. Part A2: NON-DOMESTIC RATING MULTIPLIERS: WALES
  206. Part I: Non-Domestic Rating Multipliers : Wales Repealed
  207. Introduction Repealed
  208. 2Paragraph 2 Repealed
  209. 3Paragraph 3 Repealed
  210. 3AParagraph 3A Repealed
  211. 4Paragraph 4 Repealed
  212. 4AParagraph 4A Repealed
  213. 4BParagraph 4B Repealed
  214. Special provision for 1990-95 Repealed
  215. 7Paragraph 7 Repealed
  216. 8Paragraph 8 Repealed
  217. Part II: Special Authority’s Multipliers
  218. 9AParagraph 9A
  219. 9BParagraph 9B
  220. Definitions
  221. 1Paragraph 1
  222. 2Paragraph 2
  223. 3Paragraph 3
  224. 4Paragraph 4
  225. 6Paragraph 6
  226. Chargeable amounts
  227. 7Paragraph 7
  228. 8Paragraph 8
  229. 9Paragraph 9
  230. Regulations
  231. 10Paragraph 10
  232. 11Paragraph 11
  233. 12Paragraph 12
  234. Schedule 7B: Local retention of non-domestic rates
  235. Part 1: Main non-domestic rating accounts
  236. 1Main non-domestic rating accounts
  237. 2Credits and debits
  238. 3End of year calculations
  239. Part 2: Determination of the central and local share
  240. 4Determination of the central and local share
  241. 5Local government finance reports
  242. Part 3: Payments to the Secretary of State in respect of the central share
  243. 7Regulations about administrative arrangements
  244. 8Regulations about deductions from central share payments
  245. Part 4: Payments by billing authorities to major precepting authorities
  246. 9Regulations about payments
  247. 10Regulations about administrative arrangements
  248. 11Payments out of deduction from central share payments
  249. Part 5: Principal payments in connection with local retention of non-domestic rates
  250. 12Determination of payments
  251. 14Payments following local government finance report
  252. 15Amending reports
  253. 17Payments following amending report
  254. 18Relationship with other provisions
  255. Part 6: Levy accounts
  256. 19Levy accounts
  257. 20Credits and debits
  258. 21End of year calculations
  259. Part 7: Levy payments, safety net payments and distribution of remaining balance
  260. 22Regulations about calculation of levy payments
  261. 24Levy payments following calculations
  262. 25Regulations about calculation of safety net payments
  263. 27Safety net payments following calculations
  264. 28Regulations about payments on account
  265. 29Calculation of remaining balance on levy account
  266. 31Relationship with other provisions
  267. Part 8: Transitional protection payments
  268. 32Regulations about deemed and actual rating income
  269. 33Regulations about transitional protection payments
  270. Part 9: Pooling of authorities
  271. 34Designation of pool of authorities
  272. 35Designations subject to conditions
  273. 36Effect of designation in relation to Part 5
  274. 37Effect of designation in relation to Part 7
  275. 38Further provisions about effect of designation
  276. Part 10: Designation of areas and classes of hereditament
  277. 39Designation of areas
  278. 40Designation of classes of hereditament
  279. 41Payments to relevant authorities
  280. 42Estimates of amounts to be disregarded
  281. Part 11: Supplementary
  282. 43Calculations and supply of information by relevant authorities
  283. 44Regulations about calculations and supply of information
  284. 45Interpretation of Schedule
  285. Part I: Non-Domestic Rating Accounts
  286. The accounts
  287. Credits and debits
  288. Part II: Contribution
  289. Interpretation
  290. 3AParagraph 3A
  291. Non-domestic rating contributions
  292. Recovery
  293. 7Paragraph 7
  294. Years where two local government finance reports prepared for Wales
  295. Source of payments by Welsh Ministers
  296. 16Paragraph 16
  297. Collection and recovery
  298. 5AParagraph 5A
  299. 5BParagraph 5B
  300. 5DParagraph 5D
  301. 5EParagraph 5E
  302. 5FParagraph 5F
  303. 5GParagraph 5G
  304. 5HParagraph 5H
  305. 6AParagraph 6A
  306. 6AAParagraph 6AA
  307. Powers of entry
  308. 6BParagraph 6B
  309. 7AParagraph 7A
  310. Access to information
  311. 8AParagraph 8A
  312. 9Paragraph 9
  313. Schedule 10: Competition test: functions and agreements relating to buses
  314. 1Paragraph 1
  315. 2Paragraph 2
  316. 3Paragraph 3
  317. 4Paragraph 4
  318. 5Paragraph 5
  319. 6Paragraph 6
  320. 7Paragraph 7
  321. 8Paragraph 8
  322. 9Paragraph 9
  323. 10Paragraph 10
  324. 11Paragraph 11
  325. 12Paragraph 12
  326. Establishment
  327. A1Paragraph A1
  328. Jurisdiction
  329. A2Paragraph A2
  330. A3Paragraph A3
  331. Membership
  332. A4Paragraph A4
  333. A5Paragraph A5
  334. A6Paragraph A6
  335. A7Paragraph A7
  336. A8Paragraph A8
  337. Tenure of office
  338. A9Paragraph A9
  339. A10Paragraph A10
  340. Remuneration, allowances & pension
  341. A11Paragraph A11
  342. A12Paragraph A12
  343. A13Paragraph A13
  344. A14Paragraph A14
  345. Organisation & delegation
  346. A15Paragraph A15
  347. A16Paragraph A16
  348. Dealing with appeals
  349. A17Paragraph A17
  350. A18Paragraph A18
  351. Power for member of First-tier Tribunal to act as member of the Tribunal
  352. A18AParagraph A18A
  353. Regulations
  354. A19Paragraph A19
  355. Interpretation
  356. A20Paragraph A20
  357. Part 2: Valuation Tribunals: Wales
  358. Establishment
  359. Jurisdiction
  360. Arbitration
  361. 4Paragraph 4
  362. Membership
  363. Staff
  364. Accommodation and equipment
  365. Appeals
  366. Inspection of records
  367. 12AParagraph 12A
  368. General
  369. 17Paragraph 17
  370. Interpretation
  371. Schedule 12: Amendments
  372. City of London (Various Powers) Act 1957 (c. x)
  373. 1Paragraph 1
  374. Justices of the Peace Act 1979 (c. 55)
  375. Local Government Finance Act 1982 (c. 32)
  376. Part II: Scotland
  377. Valuation and Rating (Scotland) Act 1956 (c. 60)
  378. 4Paragraph 4
  379. 5Paragraph 5 Repealed
  380. 6Paragraph 6 Repealed
  381. Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
  382. 7Paragraph 7
  383. Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)
  384. 8Paragraph 8 Repealed
  385. Town and Country Planning (Scotland) Act 1972 (c. 52)
  386. 9Paragraph 9 Repealed
  387. Local Government (Scotland) Act 1973 (c. 65)
  388. 10Paragraph 10 Repealed
  389. Local Government (Scotland) Act 1975 (c. 30)
  390. 11Paragraph 11
  391. 12Paragraph 12
  392. 13Paragraph 13 Repealed
  393. Local Government, Planning and Land Act 1980 (c. 65)
  394. 14Paragraph 14
  395. Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)
  396. 15Paragraph 15 Repealed
  397. 16Paragraph 16 Repealed
  398. 17Paragraph 17 Repealed
  399. 18Paragraph 18 Repealed
  400. 19Paragraph 19 Repealed
  401. 20Paragraph 20 Repealed
  402. 21Paragraph 21 Repealed
  403. 22Paragraph 22 Repealed
  404. 23Paragraph 23 Repealed
  405. 24Paragraph 24 Repealed
  406. 25Paragraph 25 Repealed
  407. 26Paragraph 26 Repealed
  408. 27Paragraph 27 Repealed
  409. 28Paragraph 28 Repealed
  410. 29Paragraph 29 Repealed
  411. 30Paragraph 30 Repealed
  412. 31Paragraph 31 Repealed
  413. 32Paragraph 32 Repealed
  414. 33Paragraph 33 Repealed
  415. 34Paragraph 34 Repealed
  416. 35Paragraph 35 Repealed
  417. 36Paragraph 36 Repealed
  418. 37Paragraph 37 Repealed
  419. 38Paragraph 38 Repealed
  420. Part III: England and Wales and Scotland
  421. Commonwealth Secretariat Act 1966 (c. 10)
  422. 39Paragraph 39
  423. International Organisations Act 1968 (c. 48)
  424. 40Paragraph 40
  425. Tribunals and Inquiries Act 1971 (c. 62)
  426. 41Paragraph 41 Repealed
  427. Road Traffic Regulation Act 1984 (c. 27)
  428. 42Paragraph 42
  429. Schedule 13: Repeals
  430. IVScotland