Local Government Finance Act 1992 in England
1992 c. 14 · Enacted 6 March 1992 · Extends to England, Wales and Scotland
An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.
[6th March 1992]
C1C2Be 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:—C3C4C5
Annotations to the whole text
Modifications
- C1
Act modified (W.) (1.12.2004) byThe Council Tax (Transitional Arrangements) (Wales) Regulations 2004 (S.I. 2004/3142), reg. 5
- C2
Act: transfer of functions (W.) (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1
- C3
Act applied (with modifications) (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 15, Sch. 2 (as amended (25.1.2012) by The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2012 (S.I. 2012/20), regs. 1(2), 6, 10, Sch. 1 and as amended (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), reg. 9)
- C4
Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2
- C5
Act modified (E.W.) (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), reg. 18(2)(a) (with reg. 1(2)(3))
Contents
- Part I: Council Tax: England and Wales
- Chapter I: Main provisions
- Preliminary
- 1Council tax in respect of dwellings.
- 2Liability to tax determined on a daily basis.
- Chargeable dwellings
- 3Meaning of “dwelling".
- 4Dwellings chargeable to council tax.
- 5Different amounts for dwellings in different valuation bands.
- Liability to tax
- 6Persons liable to pay council tax.
- 7Liability in respect of caravans and boats.
- 8Liability in prescribed cases.
- 9Liability of spouses.
- Amounts of tax payable
- 10Basic amounts payable.
- 11Discounts : England.
- 11ADiscounts: special provision for England
- 11BHigher amount for long-term empty dwellings: England
- 11CHigher amount for dwellings occupied periodically: England
- 11DSection 11C: regulations
- 11EDiscounts: Wales
- 11FDiscounts: Wales (less discount or no discount)
- 12Discounts: special provision for Wales. Repealed
- 12AHigher amount for long-term empty dwellings: Wales
- 12BHigher amount for dwellings occupied periodically: Wales
- 13Reduced amounts.
- 13AReductions by billing authority
- 13BTransitional arrangements
- Administration and appeals
- 14Administration, penalties and enforcement.
- 14ARegulations about powers to require information
- 14BRegulations about offences
- 14CRegulations about penalties
- 14DSections 14A to 14C: supplementary
- 15Valuation tribunals.
- 16Appeals: general.
- Miscellaneous
- 17Completion of new dwellings.
- 18Death of persons liable.
- 19Exclusion of Crown exemption in certain cases.
- Chapter II: Valuation Lists
- Preliminary
- 20Listing officers.
- The lists
- 21Valuations for purposes of lists.
- 22Compilation and maintenance of lists.
- 22AAmalgamated valuation lists for Welsh billing authorities.
- 22BCompilation and maintenance of new lists
- 23Contents of lists.
- 24Alteration of lists.
- 25Compilation and maintenance of new lists. Repealed
- Supplemental
- 25APowers of entry: England
- 26Powers of entry: Wales
- 27Information about properties.
- 28Information about lists.
- 29Information about proposals and appeals.
- Chapter III: Setting of Council Tax
- Setting of amounts
- 30Amounts for different categories of dwellings.
- 31Substituted amounts.
- The requisite calculations
- 31ACalculation of council tax requirement by authorities in England
- 31BCalculation of basic amount of tax by authorities in England
- 32Calculation of budget requirement by authorities in Wales.
- 33Calculation of basic amount of tax by authorities in Wales.
- 34Additional calculations where special items relate to part only of area.
- 35Special items for purposes of section 34.
- 36Calculation of tax for different valuation bands.
- 36ASubstitute calculations: England
- 37Substitute calculations.
- Supplemental
- 38Information for purposes of Chapter III.
- Chapter IV: Precepts
- Preliminary
- 39Precepting and precepted authorities.
- Issue of precepts
- 40Issue of precepts by major precepting authorities.
- 41Issue of precepts by local precepting authorities.
- 42Substituted precepts.
- Calculations by major precepting authorities
- 42ACalculation of council tax requirement by authorities in England
- 42BCalculation of basic amount of tax by authorities in England
- 43Calculation of budget requirement by authorities in Wales.
- 44Calculation of basic amount of tax by authorities in Wales .
- 45Additional calculations where special items relate to part only of area.
- 46Special items for purposes of section 45.
- 47Calculation of tax for different valuation bands.
- 48Calculation of amount payable by each billing authority.
- 49Substitute calculations.
- Calculations by local precepting authorities
- 49ACalculation of council tax requirement by authorities in England
- 49BSubstitute calculations
- 50Calculation of budget requirement by authorities in Wales .
- 51Substitute calculations.
- Supplemental
- 52Information for purposes of Chapter IV.
- Chapter IVZA: Referendums relating to council tax increases
- Interpretation of Chapter
- 52ZAInterpretation of Chapter
- Determination of whether increase excessive
- 52ZBDuty to determine whether council tax excessive
- 52ZCDetermination of whether increase is excessive
- 52ZDApproval of principles
- 52ZEAlternative notional amounts
- Excessive increase in council tax by billing authority
- 52ZFBilling authority's duty to make substitute calculations
- 52ZGArrangements for referendum
- 52ZHEffect of referendum
- 52ZIFailure to hold referendum
- Excessive increase in council tax by precepting authority
- 52ZJMajor precepting authority's duty to make substitute calculations
- 52ZKMajor precepting authority's duty to notify appropriate billing authorities
- 52ZLLocal precepting authority's duty to make substitute calculations
- 52ZMLocal precepting authority's duty to notify appropriate billing authority
- 52ZNArrangements for referendum
- 52ZOEffect of referendum
- 52ZPFailure to hold referendum
- Regulations about referendums
- 52ZQRegulations about referendums
- Directions that referendum provisions are not to apply
- 52ZRDirection that referendum provisions are not to apply
- 52ZSDirections to billing authorities
- 52ZTDirections to major precepting authorities
- 52ZUDirections to the Greater London Authority
- 52ZVDirections to local precepting authorities
- 52ZWFurther provisions about directions
- Meaning of basic amount of council tax
- 52ZXMeaning of relevant basic amount of council tax
- 52ZYInformation for purposes of Chapter 4ZA
- Chapter IVA: LIMITATION OF COUNCIL TAX AND PRECEPTS
- Introduction
- 52AInterpretation.
- Designation or nomination
- 52BPower to designate or nominate authorities.
- 52CAlternative notional amounts.
- 52DDesignation or nomination.
- Designation for year under consideration
- 52EDesignation.
- 52FChallenge of maximum amount.
- 52GAcceptance of maximum amount.
- 52HNo challenge or acceptance.
- 52IDuty of designated billing authority.
- 52JDuty of designated precepting authority.
- 52KFailure to substitute.
- Nomination
- 52LNomination.
- 52MDesignation after nomination.
- 52NNo designation after nomination.
- Designation after previous designation
- 52PDesignation after previous designation.
- Position after designation under section 52M or 52P
- 52QChallenge of maximum amount.
- 52RAcceptance of maximum amount.
- 52SNo challenge or acceptance.
- 52TDuty of designated billing authority.
- 52UDuty of designated precepting authority.
- 52VFailure to make or substitute calculations.
- Supplemental
- 52WMeaning of budget requirement.
- 52XCalculations to be net of precepts.
- 52YInformation for purposes of Chapter IVA.
- 52ZSeparate administration in England and Wales. Repealed
- Chapter V
- Preliminary Repealed
- 53Authorities subject to designation. Repealed
- Designation Repealed
- 54Power to designate authorities. Repealed
- 55Special transitional provisions. Repealed
- 56Designation of authorities. Repealed
- Maximum amounts Repealed
- 57Challenge of maximum amount. Repealed
- 58Acceptance of maximum amount. Repealed
- 59No challenge or acceptance. Repealed
- Substitute calculations Repealed
- 60Duty of designated billing authority. Repealed
- 61Duty of designated precepting authority. Repealed
- 62Failure to substitute. Repealed
- Supplemental Repealed
- 63Separate administration in England and Wales. Repealed
- 64Information for purposes of Chapter V. Repealed
- Chapter VI: Miscellaneous and Supplemental
- 65Duty to consult ratepayers.
- 66Judicial review.
- 67Functions to be discharged only by authority.
- 68Information required by Secretary of State.
- 69Interpretation etc. of Part I.
- Preliminary
- 73Alterations to valuation roll.
- 76Liability in prescribed cases.
- 77ALiability of civil partners
- Appeals
- 82Appeal procedure.
- New dwellings
- 83Completion of new dwellings.
- Valuation lists
- 88Compilation and maintenance of new lists.
- Valuation lists: supplemental
- 89Powers of entry.
- 92Information about proposals and appeals.
- 94ATransitional provisions.
- 96Information.
- Levying and collection of the tax
- Miscellaneous and supplemental
- Part III: Community Charges
- 100Abolition of community charges.
- 101Transitory exemption for school leavers.
- 102Transitory enforcement provisions for England and Wales.
- Part IV: Miscellaneous
- Social security
- 103Council tax benefit.
- English and Welsh provisions
- 104Non-domestic rating, grants and funds.
- 105Grants to voluntary organisations.
- 106Council tax and community charges: restrictions on voting.
- 108Payments to local authorities by Secretary of State.
- 110Amendments to the 1975 Act in relation to non-domestic rates.
- Part V: Supplemental
- 113Orders and regulations.
- 114Power to make supplementary provision.
- 115Financial provisions.
- 116Interpretation: general.
- 117Minor and consequential amendments and repeals.
- 118Savings and transitional provisions.
- 119Short title, commencement and extent.
- Schedule 1: Persons Disregarded for Purposes of Discount : England
- Persons in detention
- 1Paragraph 1
- The severely mentally impaired
- 2Paragraph 2
- Persons in respect of whom child benefit is payable
- 3Paragraph 3
- Students etc.
- 4Paragraph 4
- 5Paragraph 5
- Hospital patients
- 6Paragraph 6
- Patients in homes in England and Wales
- 7Paragraph 7
- Patients in homes in Scotland
- 8Paragraph 8
- Care workers
- 9Paragraph 9
- Residents of certain dwellings
- 10Paragraph 10
- Persons of other descriptions
- 11Paragraph 11
- 12Paragraph 12 Repealed
- Schedule 1A: Council tax reduction schemes: England
- Interpretation
- 1Paragraph 1
- Matters to be included in schemes
- 2Paragraph 2
- Preparation of a scheme
- 3Paragraph 3
- Default scheme
- 4Paragraph 4
- Revisions to and replacement of scheme
- 5Paragraph 5
- Arrangements to deal with shortfall in council tax receipts
- 6Paragraph 6
- Provision of information to the Secretary of State
- 7Paragraph 7
- Guidance
- 8Paragraph 8
- Transitional provision
- 9Paragraph 9
- Schedule 1B: Council tax reduction schemes: Wales
- Interpretation
- 1Paragraph 1
- Application of schemes
- 2Paragraph 2
- Persons entitled to reductions
- 3Paragraph 3
- Reductions
- 4Paragraph 4
- Other matters
- 5Paragraph 5
- 6Paragraph 6
- Transitional provision
- 7Paragraph 7
- Guidance
- 8Paragraph 8
- Schedule 2: Administration
- Introduction
- 1Paragraph 1
- Collection of council tax
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- Reductions for lump sum payment etc.
- 6Paragraph 6
- 7Paragraph 7
- Exempt dwellings etc.
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- Supply of information to authorities
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 15AParagraph 15A
- 15BParagraph 15B
- 15CParagraph 15C
- 15DParagraph 15D
- Supply of information by authorities
- 16Paragraph 16
- 17Paragraph 17
- Use of information by authorities
- 18Paragraph 18
- 18AParagraph 18A
- Arrangements with Scottish housing bodies
- 19Paragraph 19
- Supplemental
- 20Paragraph 20
- 21Paragraph 21
- Schedule 3: Penalties
- Failure to supply information to or notify billing authority
- 1Paragraph 1
- Failure to supply information to or notify levying authority
- 2Paragraph 2
- General
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Schedule 4: Enforcement: England and Wales
- Regulations for recovery of sums payable
- 1Paragraph 1
- Provision which may be made
- 2Paragraph 2
- Liability orders
- 3Paragraph 3
- Information
- 4Paragraph 4
- Attachment of earnings etc.
- 5Paragraph 5
- Deductions from income support
- 6Paragraph 6
- Distress
- 7Paragraph 7 Repealed
- Commitment to prison
- 8Paragraph 8
- Bankruptcy
- 9Paragraph 9
- Winding up
- 10Paragraph 10
- Charging orders
- 11Paragraph 11
- 11AParagraph 11A
- Relationship between remedies
- 12Paragraph 12
- Quashing of liability orders
- 12AParagraph 12A
- Magistrates and justices
- 13Paragraph 13
- Admissibility of evidence
- 14Paragraph 14
- Exclusion of certain matters
- 15Paragraph 15
- Costs
- 16Paragraph 16
- Termination of proceedings
- 17Paragraph 17
- Offences
- 18Paragraph 18
- Other enactments
- 19Paragraph 19
- Interpretation
- 20Paragraph 20
- Addition, deletion or amendment of apportionment notes
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- Date of coming into effect of addition, deletion or amendment of apportionment note
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Revaluation
- 7Paragraph 7
- General
- 8Paragraph 8
- 9Paragraph 9
- Noting of date on which alterations take effect
- 10Paragraph 10
- Notification of addition, deletion or alteration of apportionment notes
- 11Paragraph 11
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Parliamentary proceedings for reduction of council tax
- Procedure prior to Parliamentary proceedings
- 2Paragraph 2
- Effect of approval of report
- 3Paragraph 3
- Supplementary
- 4Paragraph 4
- 5Paragraph 5
- Schedule 9: Social Security: Council Tax Benefit
- Social Security Contributions and Benefits Act 1992 (c. 4)
- 1Paragraph 1
- 2Paragraph 2 Repealed
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8 Repealed
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- Social Security Administration Act 1992 (c. 5)
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18 Repealed
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21 Repealed
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- 26Paragraph 26
- Schedule 10: Local Government Finance: England and Wales
- Part I: Non-Domestic Rating
- Alteration of lists
- 1Paragraph 1
- Multiple moorings
- 2Paragraph 2
- Places of religious worship etc.
- 3Paragraph 3
- Valuation
- 4Paragraph 4
- Special authorities’ multipliers
- 5Paragraph 5
- Contributions
- 6Paragraph 6
- Pooling
- 7Paragraph 7
- Part II: Grants
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16 Repealed
- 17Paragraph 17
- 18Paragraph 18
- Part III: Funds
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- Accounts
- Tariff of charges
- 28Paragraph 28
- 29Paragraph 29
- 30Paragraph 30
- 35Paragraph 35
- Part I: Payments to Local Authorities
- General
- 1Paragraph 1
- 2Paragraph 2
- Payment of revenue support grant and non-domestic rate income
- 3Paragraph 3
- 4Paragraph 4
- Secretary of State’s power on local authority’s failure to provide information
- 5Paragraph 5
- Part II: Non-Domestic Rating Accounts
- The accounts
- Credits and debits
- 7Paragraph 7
- 8Paragraph 8
- Distributable amount
- 9Paragraph 9
- Part III: Contribution
- Non-domestic rating contributions
- 12Paragraph 12
- Schedule 13: Minor and Consequential Amendments
- Forged Transfers Act 1891 (c. 43)
- 1Paragraph 1
- Public Health (Scotland) Act 1897 (c. 38)
- 2Paragraph 2 Repealed
- Public Health Acts Amendment Act 1907 (c. 53)
- 3Paragraph 3
- Small Holdings and Allotments Act 1908 (c. 36)
- 4Paragraph 4
- 5Paragraph 5
- Civil Defence Act 1939 (c. 31)
- 6Paragraph 6 Repealed
- Statutory Orders (Special Procedure) Act 1945 (c. 18)
- 7Paragraph 7
- Civil Defence Act 1948 (c. 5)
- 8Paragraph 8
- Valuation and Rating (Scotland) Act 1956 (c. 60)
- 9Paragraph 9
- 10Paragraph 10
- Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
- 11Paragraph 11
- Stock Transfer Act 1963 (c. 18)
- 12Paragraph 12
- Industrial and Provident Societies Act 1965 (c. 12)
- 13Paragraph 13 Repealed
- Public Works Loans Act 1965 (c. 63)
- 14Paragraph 14
- General Rate Act 1967 (c. 9)
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- National Loans Act 1968 (c. 13)
- 26Paragraph 26
- International Organisations Act 1968 (c. 48)
- 27Paragraph 27
- 28Paragraph 28
- Development of Tourism Act 1969 (c. 51)
- 29Paragraph 29 Repealed
- Pensions (Increase) Act 1971 (c. 56)
- 30Paragraph 30
- Tribunals and Inquiries Act 1971 (c. 62)
- 31Paragraph 31 Repealed
- Local Government Act 1972 (c. 70)
- 32Paragraph 32
- 33Paragraph 33 Not yet in force
- 34Paragraph 34
- Local Government (Scotland) Act 1973 (c. 65)
- 35Paragraph 35
- 36Paragraph 36
- 37Paragraph 37
- 38Paragraph 38
- 39Paragraph 39
- 40Paragraph 40
- Local Government (Scotland) Act 1975 (c. 30)
- 41Paragraph 41
- 42Paragraph 42
- 43Paragraph 43
- 44Paragraph 44
- Local Government (Miscellaneous Provisions) Act 1976 (c.57)
- 45Paragraph 45
- Rating (Disabled Persons) Act 1978 (c. 40)
- 46Paragraph 46
- 47Paragraph 47
- Justices of the Peace Act 1979 (c. 55)
- 48Paragraph 48 Repealed
- Local Government, Planning and Land Act 1980 (c. 65)
- 49Paragraph 49
- Highways Act 1980 (c. 66)
- 50Paragraph 50
- New Towns Act 1981 (c. 64)
- 51Paragraph 51
- Acquisition of Land Act 1981 (c. 67)
- 52Paragraph 52
- Debtors (Scotland) Act 1987 (c. 18)
- 53Paragraph 53
- 54Paragraph 54
- 55Paragraph 55
- 56Paragraph 56
- Income and Corporation Taxes Act 1988 (c. 1)
- 57Paragraph 57 Repealed
- Education Reform Act 1988 (c. 40)
- 58Paragraph 58 Repealed
- Local Government Finance Act 1988 (c. 41)
- 59Paragraph 59
- 60Paragraph 60
- 61Paragraph 61
- 62Paragraph 62
- 63Paragraph 63
- 64Paragraph 64
- 65Paragraph 65
- 66Paragraph 66
- 67Paragraph 67
- 68Paragraph 68
- 69Paragraph 69
- 70Paragraph 70
- 71Paragraph 71
- 72Paragraph 72
- 73Paragraph 73
- 74Paragraph 74
- 75Paragraph 75
- 76Paragraph 76
- 77Paragraph 77
- 78Paragraph 78
- 79Paragraph 79
- 80Paragraph 80
- 81Paragraph 81
- 82Paragraph 82
- 83Paragraph 83
- 84Paragraph 84
- 85Paragraph 85
- 86Paragraph 86
- 87Paragraph 87
- 88Paragraph 88
- 89Paragraph 89
- Local Government and Housing Act 1989 (c. 42)
- 90Paragraph 90
- Town and Country Planning Act 1990 (c. 8)
- 91Paragraph 91
- Caldey Island Act 1990 (c. 44)
- 92Paragraph 92
- Natural Heritage (Scotland) Act 1991 (c. 28)
- 93Paragraph 93
- Child Support Act 1991 (c. 48)
- 94Paragraph 94
- Water Resources Act 1991 (c. 57)
- 95Paragraph 95
- 96Paragraph 96
- 97Paragraph 97
- 98Paragraph 98
- Land Drainage Act 1991 (c. 59)
- 99Paragraph 99
- 100Paragraph 100
- Schedule 14Repeals