Explanatory note

Section 134 of the Local Government Finance Act 1988 requires charging authorities and certain precepting authorities to consult persons or bodies appearing to them to be representative of persons subject to non-domestic rates under sections 43 and 45 of the Act as regards hereditaments situated in their areas. The consultations must be made as to each financial year and must be about the authorities' proposals for expenditure (including capital expenditure) in that financial year.

Such authorities are required by section 134(6) to make available to the representatives whom they propose to consult such information as may be presribed by regulations and is in their possession and control, in such form and manner and at such time as the regulations may prescribe. These regulations describe the information to be provided which is to include estimates of their expenditure in the year in which the consultation is to take place, details of their proposals for expenditure in the following year, and particulars of significant changes in the level of proposed expenditure compared to the previous year.

The regulations require information to be sent to the persons an authority proposes to consult as soon as practicable and, in the case of consultation about expenditure in the financial year 1991–92 and later years, in any event not later than 15th February (in the case of a precepting authority) or 25th February (in the case of a charging authority) in the year in which the consultation is to take place.