Local Government Finance Act 1992
Local Government Finance Act 1992 (1992 c. 14)
- Local Government Finance Act 1992 (1992 c. 14)
- Part I Council Tax: England and Wales
- Chapter I Main provisions
- Preliminary
- 1 Council tax in respect of dwellings.
- 2 Liability to tax determined on a daily basis.
- Chargeable dwellings
- 3 Meaning of “dwelling".
- 4 Dwellings chargeable to council tax.
- 5 Different amounts for dwellings in different valuation bands.
- Liability to tax
- 6 Persons liable to pay council tax.
- 7 Liability in respect of caravans and boats.
- 8 Liability in prescribed cases.
- 9 Liability of spouses.
- Amounts of tax payable
- 10 Basic amounts payable.
- 11 Discounts : England.
- 11A Discounts: special provision for England
- 11B Higher amount for long-term empty dwellings: England
- 11C Higher amount for dwellings occupied periodically: England
- 11D Section 11C: regulations
- 11E Discounts: Wales
- 11F Discounts: Wales (less discount or no discount)
- 12 Discounts: special provision for Wales.
- 12A Higher amount for long-term empty dwellings: Wales
- 12B Higher amount for dwellings occupied periodically: Wales
- 13 Reduced amounts.
- 13A Reductions by billing authority
- 13B Transitional arrangements
- Administration and appeals
- 14 Administration, penalties and enforcement.
- 14A Regulations about powers to require information
- 14B Regulations about offences
- 14C Regulations about penalties
- 14D Sections 14A to 14C: supplementary
- 15 Valuation tribunals.
- 16 Appeals: general.
- Miscellaneous
- 17 Completion of new dwellings.
- 18 Death of persons liable.
- 19 Exclusion of Crown exemption in certain cases.
- Chapter II Valuation Lists
- Preliminary
- 20 Listing officers.
- The lists
- 21 Valuations for purposes of lists.
- 22 Compilation and maintenance of lists.
- 22A Amalgamated valuation lists for Welsh billing authorities.
- 22B Compilation and maintenance of new lists
- 23 Contents of lists.
- 24 Alteration of lists.
- 25 Compilation and maintenance of new lists.
- Supplemental
- 25A. Powers of entry: England
- 26 Powers of entry: Wales
- 27 Information about properties.
- 28 Information about lists.
- 29 Information about proposals and appeals.
- Chapter III Setting of Council Tax
- Setting of amounts
- 30 Amounts for different categories of dwellings.
- 31 Substituted amounts.
- The requisite calculations
- 31A Calculation of council tax requirement by authorities in England
- 31B Calculation of basic amount of tax by authorities in England
- 32 Calculation of budget requirement by authorities in Wales.
- 33 Calculation of basic amount of tax by authorities in Wales.
- 34 Additional calculations where special items relate to part only of area.
- 35 Special items for purposes of section 34.
- 36 Calculation of tax for different valuation bands.
- 36A Substitute calculations: England
- 37 Substitute calculations.
- Supplemental
- 38 Information for purposes of Chapter III.
- Chapter IV Precepts
- Preliminary
- 39 Precepting and precepted authorities.
- Issue of precepts
- 40 Issue of precepts by major precepting authorities.
- 41 Issue of precepts by local precepting authorities.
- 42 Substituted precepts.
- Calculations by major precepting authorities
- 42A Calculation of council tax requirement by authorities in England
- 42B Calculation of basic amount of tax by authorities in England
- 43 Calculation of budget requirement by authorities in Wales.
- 44 Calculation of basic amount of tax by authorities in Wales .
- 45 Additional calculations where special items relate to part only of area.
- 46 Special items for purposes of section 45.
- 47 Calculation of tax for different valuation bands.
- 48 Calculation of amount payable by each billing authority.
- 49 Substitute calculations.
- Calculations by local precepting authorities
- 49A Calculation of council tax requirement by authorities in England
- 49B Substitute calculations
- 50 Calculation of budget requirement by authorities in Wales .
- 51 Substitute calculations.
- Supplemental
- 52 Information for purposes of Chapter IV.
- CHAPTER IVZA Referendums relating to council tax increases
- Interpretation of Chapter
- 52ZA Interpretation of Chapter
- Determination of whether increase excessive
- 52ZB Duty to determine whether council tax excessive
- 52ZC Determination of whether increase is excessive
- 52ZD Approval of principles
- 52ZE Alternative notional amounts
- Excessive increase in council tax by billing authority
- 52ZF Billing authority's duty to make substitute calculations
- 52ZG Arrangements for referendum
- 52ZH Effect of referendum
- 52ZI Failure to hold referendum
- Excessive increase in council tax by precepting authority
- 52ZJ Major precepting authority's duty to make substitute calculations
- 52ZK Major precepting authority's duty to notify appropriate billing authorities
- 52ZL Local precepting authority's duty to make substitute calculations
- 52ZM Local precepting authority's duty to notify appropriate billing authority
- 52ZN Arrangements for referendum
- 52ZO Effect of referendum
- 52ZP Failure to hold referendum
- Regulations about referendums
- 52ZQ Regulations about referendums
- Directions that referendum provisions are not to apply
- 52ZR Direction that referendum provisions are not to apply
- 52ZS Directions to billing authorities
- 52ZT Directions to major precepting authorities
- 52ZU Directions to the Greater London Authority
- 52ZV Directions to local precepting authorities
- 52ZW Further provisions about directions
- Meaning of basic amount of council tax
- 52ZX Meaning of relevant basic amount of council tax
- 52ZY Information for purposes of Chapter 4ZA
- CHAPTER IVA LIMITATION OF COUNCIL TAX AND PRECEPTS
- Introduction
- 52A Interpretation.
- Designation or nomination
- 52B Power to designate or nominate authorities.
- 52C Alternative notional amounts.
- 52D Designation or nomination.
- Designation for year under consideration
- 52E Designation.
- 52F Challenge of maximum amount.
- 52G Acceptance of maximum amount.
- 52H No challenge or acceptance.
- 52I Duty of designated billing authority.
- 52J Duty of designated precepting authority.
- 52K Failure to substitute.
- Nomination
- 52L Nomination.
- 52M Designation after nomination.
- 52N No designation after nomination.
- Designation after previous designation
- 52P Designation after previous designation.
- Position after designation under section 52M or 52P
- 52Q Challenge of maximum amount.
- 52R Acceptance of maximum amount.
- 52S No challenge or acceptance.
- 52T Duty of designated billing authority.
- 52U Duty of designated precepting authority.
- 52V Failure to make or substitute calculations.
- Supplemental
- 52W Meaning of budget requirement.
- 52X Calculations to be net of precepts.
- 52Y Information for purposes of Chapter IVA.
- 52Z Separate administration in England and Wales.
- Preliminary
- 53 Authorities subject to designation.
- Designation
- 54 Power to designate authorities.
- 55 Special transitional provisions.
- 56 Designation of authorities.
- Maximum amounts
- 57 Challenge of maximum amount.
- 58 Acceptance of maximum amount.
- 59 No challenge or acceptance.
- Substitute calculations
- 60 Duty of designated billing authority.
- 61 Duty of designated precepting authority.
- 62 Failure to substitute.
- Supplemental
- 63 Separate administration in England and Wales.
- 64 Information for purposes of Chapter V.
- Chapter VI Miscellaneous and Supplemental
- 65 Duty to consult ratepayers.
- 66 Judicial review.
- 67 Functions to be discharged only by authority.
- 68 Information required by Secretary of State.
- 69 Interpretation etc. of Part I.
- Part II Council Tax: Scotland
- Preliminary
- 70 Council tax in respect of dwellings.
- 71 Liability to be determined on a daily basis.
- Chargeable dwellings
- 72 Dwellings chargeable to council tax.
- 73 Alterations to valuation roll.
- 74 Different amounts for dwellings in different valuation bands.
- Liability to tax
- 75 Persons liable to pay council tax.
- 76 Liability in prescribed cases.
- 77 Liability of spouses.
- 77A Liability of civil partners
- Amounts of tax payable
- 78 Basic amounts payable.
- 79 Discounts.
- 80 Reduced amounts.
- 80A Local authority's power to reduce amount of tax payable
- Appeals
- 81 Appeal to the First-tier Tribunal.
- 82 Appeal procedure.
- New dwellings
- 83 Completion of new dwellings.
- Valuation lists
- 84 Compilation and maintenance of valuation lists.
- 85 Distribution of lists.
- 86 Valuation of dwellings.
- 87 Alteration of lists.
- 88 Compilation and maintenance of new lists.
- Valuation lists: supplemental
- 89 Powers of entry.
- 90 Information about properties.
- 91 Information about lists.
- 92 Information about proposals and appeals.
- Setting of the tax
- 93 Setting of council tax.
- 94 Substituted and reduced settings.
- 94A Transitional provisions.
- 95 District council tax: setting and collection.
- 96 Information.
- Levying and collection of the tax
- 97 Levying and collection of council tax.
- Miscellaneous and supplemental
- 98 Information required by Secretary of State.
- 99 Interpretation of Part II.
- Part III Community Charges
- 100 Abolition of community charges.
- 101 Transitory exemption for school leavers.
- 102 Transitory enforcement provisions for England and Wales.
- Part IV Miscellaneous
- Social security
- 103 Council tax benefit.
- English and Welsh provisions
- 104 Non-domestic rating, grants and funds.
- 105 Grants to voluntary organisations.
- 106 Council tax and community charges: restrictions on voting.
- Scottish provisions
- 107 Water and sewerage charges.
- 108 Payments to local authorities by Secretary of State.
- 108A Special grants.
- 109 Council tax grants.
- 110 Amendments to the 1975 Act in relation to non-domestic rates.
- 111 Statutory and other references to rateable values etc.
- 112 Council tax and community charges: restrictions on voting.
- Part V Supplemental
- 113 Orders and regulations.
- 114 Power to make supplementary provision.
- 115 Financial provisions.
- 116 Interpretation: general.
- 117 Minor and consequential amendments and repeals.
- 118 Savings and transitional provisions.
- 119 Short title, commencement and extent.
- SCHEDULES
- SCHEDULE 1 Persons Disregarded for Purposes of Discount : England
- Persons in detention
- The severely mentally impaired
- Persons in respect of whom child benefit is payable
- Students etc.
- Hospital patients
- Patients in homes in England and Wales
- Patients in homes in Scotland
- Care workers
- Residents of certain dwellings
- Persons of other descriptions
- SCHEDULE 1A Council tax reduction schemes: England
- Interpretation
- Matters to be included in schemes
- Preparation of a scheme
- Default scheme
- Revisions to and replacement of scheme
- Arrangements to deal with shortfall in council tax receipts
- Provision of information to the Secretary of State
- Guidance
- Transitional provision
- SCHEDULE 1B Council tax reduction schemes: Wales
- Interpretation
- Application of schemes
- Persons entitled to reductions
- Reductions
- Other matters
- Transitional provision
- Guidance
- SCHEDULE 2 Administration
- Introduction
- Collection of council tax
- DiscountVariations and increases
- Reductions for lump sum payment etc.
- Exempt dwellings etc.
- Supply of information to authorities
- Supply of information by authorities
- Use of information by authorities
- Arrangements with Scottish housing bodies
- Supplemental
- SCHEDULE 3 Penalties
- Failure to supply information to or notify billing authority
- Failure to supply information to or notify levying authority
- General
- SCHEDULE 4 Enforcement: England and Wales
- Regulations for recovery of sums payable
- Provision which may be made
- Liability orders
- Information
- Attachment of earnings etc.
- Deductions from income support
- Distress
- Commitment to prison
- Bankruptcy
- Winding up
- Charging orders
- Relationship between remedies
- Quashing of liability orders
- Magistrates and justices
- Admissibility of evidence
- Exclusion of certain matters
- Costs
- Termination of proceedings
- Offences
- Other enactments
- Interpretation
- SCHEDULE 5 Part Residential Subjects: Scotland
- Addition, deletion or amendment of apportionment notes
- Date of coming into effect of addition, deletion or amendment of apportionment note
- Revaluation
- General
- Noting of date on which alterations take effect
- Notification of addition, deletion or alteration of apportionment notes
- SCHEDULE 6 Completion of New Buildings: Scotland
- SCHEDULE 7 Reduction of Council Tax: Scotland
- Parliamentary proceedings for reduction of council tax
- Procedure prior to Parliamentary proceedings
- Effect of approval of report
- Supplementary
- SCHEDULE 8 Enforcement: Scotland
- SCHEDULE 9 Social Security: Council Tax Benefit
- Social Security Contributions and Benefits Act 1992 (c. 4)
- Social Security Administration Act 1992 (c. 5)
- SCHEDULE 10 Local Government Finance: England and Wales
- Part I Non-Domestic Rating
- Alteration of lists
- Multiple moorings
- Places of religious worship etc.
- Valuation
- Special authorities’ multipliers
- Contributions
- Pooling
- Part II Grants
- Part III Funds
- SCHEDULE 11 Water and Sewerage Charges: Scotland
- Part I Charges for Water Services
- Estimation and apportionment of expenditure
- Direct charges
- Council water charge
- Liability to pay council water charge
- Setting of council water charge
- Application of provisions relating to council tax
- Non-domestic water rate
- Part II Charges for Sewerage Services
- Estimation and apportionment of expenditure
- Non-domestic sewerage rate
- Part III Miscellaneous Provisions
- Accounts
- Tariff of charges
- Part IV Amendments to the 1980 Act
- SCHEDULE 12 Payments to Local Authorities by Secretary of State: Scotland
- Part I Payments to Local Authorities
- General
- Payment of revenue support grant and non-domestic rate income
- Secretary of State’s power on local authority’s failure to provide information
- Part II Non-Domestic Rating Accounts
- The accounts
- Credits and debits
- Distributable amount
- Part III Contribution
- Non-domestic rating contributions
- SCHEDULE 13 Minor and Consequential Amendments
- Forged Transfers Act 1891 (c. 43)
- Public Health (Scotland) Act 1897 (c. 38)
- Public Health Acts Amendment Act 1907 (c. 53)
- Small Holdings and Allotments Act 1908 (c. 36)
- Civil Defence Act 1939 (c. 31)
- Statutory Orders (Special Procedure) Act 1945 (c. 18)
- Civil Defence Act 1948 (c. 5)
- Valuation and Rating (Scotland) Act 1956 (c. 60)
- Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
- Stock Transfer Act 1963 (c. 18)
- Industrial and Provident Societies Act 1965 (c. 12)
- Public Works Loans Act 1965 (c. 63)
- General Rate Act 1967 (c. 9)
- National Loans Act 1968 (c. 13)
- International Organisations Act 1968 (c. 48)
- Development of Tourism Act 1969 (c. 51)
- Pensions (Increase) Act 1971 (c. 56)
- Tribunals and Inquiries Act 1971 (c. 62)
- Local Government Act 1972 (c. 70)
- Local Government (Scotland) Act 1973 (c. 65)
- Local Government (Scotland) Act 1975 (c. 30)
- Local Government (Miscellaneous Provisions) Act 1976 (c.57)
- Rating (Disabled Persons) Act 1978 (c. 40)
- Justices of the Peace Act 1979 (c. 55)
- Local Government, Planning and Land Act 1980 (c. 65)
- Highways Act 1980 (c. 66)
- New Towns Act 1981 (c. 64)
- Acquisition of Land Act 1981 (c. 67)
- Debtors (Scotland) Act 1987 (c. 18)
- Income and Corporation Taxes Act 1988 (c. 1)
- Education Reform Act 1988 (c. 40)
- Local Government Finance Act 1988 (c. 41)
- Local Government and Housing Act 1989 (c. 42)
- Town and Country Planning Act 1990 (c. 8)
- Caldey Island Act 1990 (c. 44)
- Natural Heritage (Scotland) Act 1991 (c. 28)
- Child Support Act 1991 (c. 48)
- Water Resources Act 1991 (c. 57)
- Land Drainage Act 1991 (c. 59)
- SCHEDULE 14 Repeals
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