Local Government Finance Act 1988
Local Government Finance Act 1988 (1988 c. 41)
- Local Government Finance Act 1988 (1988 c. 41)
- Charges
- 1 The charges.
- 2 Persons subject to personal community charge.
- 3 Persons subject to standard community charge.
- 4 Section 3: interpretation.
- 5 Persons subject to collective community charge.
- Registers
- 6 Community charges register.
- Charges and registers: miscellaneous
- 7 Persons subject to charges: miscellaneous.
- 8 Registers: miscellaneous.
- Collective community charge contributions
- 9 Liability to contribute.
- 10 Contributions: interpretation of formula.
- 11 Contributions: further provisions.
- Liability to pay in respect of charges
- 12 Personal community charge.
- 13 Relief for students.
- 13A Reduced liability.
- 14 Standard community charge.
- 15 Collective community charge.
- 16 Joint and several liability: spouses.
- 17 Joint and several liability: management arrangements.
- 18 Discharge of liability.
- Miscellaneous
- 19 Co-owners.
- 20 Contributions in aid.
- 21 Standard community charge: special cases.
- 22 Administration and penalties.
- 23 Appeals.
- 24 Appeals: preliminary steps.
- 25 Death.
- 26 Community charges registration officer.
- 26A Registration officer: information.
- 27 Default powers as to registers.
- 28 Default powers as to resources.
- 29 Rights of electoral registration officers.
- General
- 30 Students.
- 31 Interpretation.
- Charges
- 32 Amount for personal community charges.
- 33 Setting of different amounts.
- 34 Power to set substituted amounts.
- 35 Duty to set substituted amounts.
- 35A Section 35: interpretation.
- 35B Substitutions: maximum amounts.
- 35C Multiple substitutions.
- 36 Substituted amounts: supplementary.
- 37 Power to anticipate precept.
- 38 Anticipated precepts: supplementary.
- 39 Information.
- Multipliers
- 40 Standard community charge multipliers.
- Part III Non-Domestic Rating
- Local rating
- 41 Local rating lists :England.
- 41ZA Local rating lists: Wales
- 41A Local non-domestic rating lists for Welsh billing authorities.
- 42 Contents of local lists.
- 42A Rural settlement list.
- 42B Preparation and maintenance of lists.
- 43 Occupied hereditaments liability and reliefs.
- 44 Occupied hereditaments: supplementary.
- 44A Partly occupied hereditaments.
- 45 Unoccupied hereditaments: liability and reliefs.
- 45A Unoccupied hereditaments: zero-rating
- 46 Unoccupied hereditaments: supplementary.
- 46A Unoccupied hereditaments: new buildings.
- 47 Discretionary relief.
- 48 Discretionary relief: supplementary.
- 48A Discretionary relief: functions of Mayoral development corporations
- 49 Reduction or remission of liability.
- 49A Cancellation of backdated liabilities for days in years 2005 to 2010
- 50 Joint owners or occupiers.
- 51 Exemption.
- Central rating
- 52 Central rating lists for England.
- 52ZA Central rating lists for Wales
- 53 Contents of central lists.
- 54 Central rating: liability and reliefs.
- 54ZA Relief for telecommunications infrastructure
- General
- 54A Postponement of compilation of Welsh lists for 2015 onwards
- 54AB Power to amend revaluation year: Wales
- 55 Alteration of lists.
- 56 Valuation and multipliers.
- 57 Special provision for 1990-95.
- 57A Transitional provision for 2005 onwards: England
- 58 Special provision for 1995 onwards.
- 59 Contributions in aid.
- 59A Local retention of non-domestic rates
- 60 Pooling.
- 61 Valuation officers.
- 62 Administration.
- 62A Recovery by taking control of goods
- 63 Death.
- 63A Disclosure of Revenue and Customs information
- 63B Restrictions on onward disclosure of Revenue and Customs information
- 63C Freedom of information
- 63D Disclosure of valuation information to Northern Ireland rating officials
- Anti-avoidance: Wales
- 63F Artificial non-domestic rating avoidance arrangements: introduction
- 63G Meaning of “advantage”
- 63H Meaning of “artificial”
- 63I Liability to non-domestic rating: local lists
- 63J Liability to non-domestic rating: central lists
- 63K Liability to non-domestic rating: notification
- 63L Appeals to valuation tribunal
- 63M Penalties
- Interpretation
- 64 Hereditaments.
- 65 Owners and occupiers.
- 65A Crown property.
- 66 Domestic property.
- 66A Unoccupied hereditaments: change of state of property to be disregarded
- 67 Interpretation: other provisions.
- Part IV Precepts and Levies
- Precepts
- 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 74 Levies.
- 74A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 75 Special levies.
- 75A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part V Grants
- Chapter 1 General
- 76 Interpretation.
- Introduction
- 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter 2 Revenue support grant: England
- Introductory
- 77A Application of Chapter 2
- Revenue support grant
- 78 Revenue support grant.
- 78A Requirement to specify determination in local government finance report.
- 79 Effect of report’s approval.
- 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 82 Calculation of sums payable.
- 83 Payment of sums.
- 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Revenue support grant: amending reports
- 84A Amending reports.
- 84B Calculation of sums payable under amending reports.
- 84C Payment of sums under amending reports.
- Chapter 3 Revenue Support Grant: Wales
- 84D Application of Chapter 3
- 84E Revenue support grant: Wales
- 84F Determination of grant
- 84G Local government finance reports
- 84H Effect of report’s approval
- 84J calculation of grant payable to receiving authorities
- 84K Payment of grant to receiving authorities
- 84L Amending reports
- 84M Recalculation of grant following amending report
- 84N Payment of grant following amending report
- 84P Information deadlines
- Chapter 4 Other grants
- 84Q Application of this Chapter etc
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 85 Additional grant.
- 86 Effect of report’s approval.
- Additional grant: Wales
- 86A. Additional grant: Wales
- 86B. Effect of additional grant report’s approval: Wales
- Transport grants
- 87 Transport grants.
- 88 Transport grants: supplementary.
- Other grants
- 88A Council tax grants.
- 88B Special grants.
- 88C Special grants: Wales
- Part VI Funds
- Funds
- 89 Collection funds.
- 89A Principal councils in Wales.
- 90 Payments to and from collection funds.
- 91 General funds.
- 92 General funds: supplementary.
- 93 The City fund.
- 94 The City: further provisions.
- Calculations
- 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Transfers between funds
- 97 Principal transfers between funds.
- 98 Other transfers between funds.
- Regulations about funds
- 99 Regulations about funds.
- 100 Power to designate authorities.
- 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 102 Designation of authorities.
- 103 Transitional years: special provisions.
- 104 Challenge of maximum amount.
- 105 Acceptance of maximum amount.
- 106 No challenge or acceptance.
- 107 Substituted calculations and precepts.
- 108 Failure to substitute.
- 109 Other financial requirements.
- 110 Information.
- Part VIII Financial Administration
- 111 Interpretation.
- 112 Financial administration as to certain authorities.
- 113 Qualifications of responsible officer.
- 114 Functions of responsible officer as regards reports.
- 114A Functions of responsible officer as regards reports—local authorities operating executive arrangements
- 115 Authority’s duties as regards reports.
- 115A Duties of Mayor of London and London Assembly as regards reports.
- 115B Duties of executive as regards reports
- 115B Duties of executive as regards reports
- 116 Information about consideration of reports etc.
- Part IX Existing Rates, Precepts and Grants
- 117 Rates and precepts: abolition.
- 118 Rates: power to abolish or modify.
- 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 120 Refund of overpayments.
- 121 Valuation according to tone of list.
- 122 Rating of statutory water undertakings.
- 123 Rating amendments: miscellaneous.
- 124 Rate support grant: abolition.
- 125 Transport grants: abolition.
- 126 Variation of multipliers in supplementary reports.
- 127 London Regional Transport grants: amendment.
- Part X Scotland
- 128 Levying of rates.
- 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Part XI Miscellaneous and General
- 130—132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Other miscellaneous provisions
- 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 135 Social security.
- 136 Tribunals.
- 137 Amendments.
- General
- 138 Judicial review.
- 139 Functions to be discharged only by authority.
- 139A Information.
- 140 Separate administration in England and Wales.
- 141 Payments to and from authorities.
- 141A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 141B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 142 Saving for remedies.
- 143 Orders and regulations.
- 143 Orders and regulations.
- 143A Orders and regulations of the Welsh Ministers
- 144 Interpretation: authorities.
- 145 Interpretation: financial years etc.
- 145A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 146 Interpretation: other provisions.
- 147 Power to make supplementary provision.
- 148 Finance.
- 149 Repeals.
- 150 Commencement: Scotland.
- 151 Extent.
- 152 Citation.
- SCHEDULES
- Persons in detention
- Visiting forces
- International headquarters and defence organisations
- The severely mentally impaired
- Children
- Students
- Members of religious communities
- Hospital patients
- Patients in homes
- Care workers
- Residents of certain Crown buildings
- Residents of certain other dwellings
- Persons without fixed abodes
- Introduction
- Charges
- Contributions
- Discounts
- Information
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Inspection etc.
- Miscellaneous
- Imposition by authority
- Imposition by registration officer
- General
- Part I Introduction
- Part II Charges: Sole Liability
- Preliminary
- Liability orders
- Information
- Attachment of earnings
- Deductions from income support
- Distress
- Commitment to prison
- Bankruptcy
- Winding up
- Charging orders
- Relationship between remedies
- Magistrates and justices
- Part III Charges: Joint and Several Liability
- Part VIA Co-owners
- Part IV Contributions
- Part V Discount Adjustments
- Part VI Repayments
- Part VII Penalties
- Part VIII General
- Exclusion of certain matters
- Costs
- Termination of proceedings
- Offences
- Other enactments
- SCHEDULE 4ZA Occupied hereditaments: chargeable amount
- PART 1 Chargeable amount before any reliefs
- PART 2 Partial reliefs
- Charitable rate relief
- Improvement rate relief
- Small business rate relief
- PART 3 Full reliefs
- Introduction
- Heat networks rate relief
- Public lavatories rate relief
- Rural rate relief
- PART 3A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
- Power to confer additional partial reliefs
- Power to confer additional full reliefs
- Power to vary or withdraw reliefs
- PART 4 Cases where more than one relief applies
- PART 5 Interpretation
- SCHEDULE 4ZB Unoccupied hereditaments: chargeable amount
- PART 1 Chargeable amount before any reliefs
- PART 2 Full relief
- Charitable rate relief
- PART 2A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
- Power to confer partial reliefs: Wales
- Power to confer additional full reliefs
- Power to vary or withdraw reliefs
- PART 2B CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES
- PART 3 Interpretation
- SCHEDULE 4A Non-Domestic Rating: New Buildings (Completion Days)
- Completion notices
- Determination of completion day
- Position pending appeal
- Duty to inform valuation officer
- Supplementary
- SCHEDULE 5 Non-Domestic Rating: Exemption
- Agricultural premises
- Fish farms
- Fishing
- Places of religious worship etc.
- Certain property of Trinity House
- Sewers
- Property of drainage authorities
- Parks
- Property used for the disabled
- Air-raid protection works
- Swinging moorings
- Road crossings over watercourses etc.
- Property used for road user charging schemes
- Property in enterprise zones
- Visiting forces etc.
- Power to confer exemption : England
- Powers to confer, vary and withdraw exemption: Wales
- Interpretation
- SCHEDULE 5A Central rating: chargeable amount
- PART 1 Chargeable amount before any reliefs
- PART 2 Reliefs
- Charitable rate relief
- Improvement rate relief
- Unoccupied hereditaments rate relief
- PART 2A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
- Power to confer additional partial reliefs: Wales
- Power to confer additional full reliefs
- Power to vary or withdraw reliefs
- PART 3 Cases where more than one relief applies
- PART 4 Interpretation
- SCHEDULE 6 Non-Domestic Rating: Valuation
- SCHEDULE 7 Non-Domestic Rating: Multipliers
- PART A1 Non-Domestic Rating Multipliers: England
- CHAPTER 1 Introduction
- CHAPTER 2 The non-domestic rating multiplier
- Revaluation years
- Other years
- CHAPTER 3 The small business non-domestic rating multiplier
- Revaluation years
- Other years
- Chapter 3A Other non-domestic rating multipliers
- CHAPTER 4 Making and giving notice of calculations etc
- CHAPTER 5 Interpretation
- CHAPTER 6 Regulations
- PART A2 NON-DOMESTIC RATING MULTIPLIERS: WALES
- Introduction
- Calculation of non-domestic rating multiplier: revaluation years
- Calculation of non-domestic rating multiplier: other years
- Calculation of differential multipliers
- Calculation of differential multipliers: supplementary
- Welsh Ministers’ power to alter the calculations for non-domestic rating multipliers
- Making and giving notice of calculations etc.
- Interpretation
- Part I Non-Domestic Rating Multipliers : Wales
- Introduction
- General provisions
- Special provision for 1990-95
- Part II Special Authority’s Multipliers
- SCHEDULE 7A Non-Domestic Rating: 1990-95
- Definitions
- Chargeable amounts
- Regulations
- SCHEDULE 7B Local retention of non-domestic rates
- Part 1 Main non-domestic rating accounts
- Main non-domestic rating accounts
- Credits and debits
- End of year calculations
- Part 2 Determination of the central and local share
- Determination of the central and local share
- Local government finance reports
- Part 3 Payments to the Secretary of State in respect of the central share
- Payments to the Secretary of State in respect of the central share
- Regulations about administrative arrangements
- Regulations about deductions from central share payments
- Part 4 Payments by billing authorities to major precepting authorities
- Regulations about payments
- Regulations about administrative arrangements
- Payments out of deduction from central share payments
- Part 5 Principal payments in connection with local retention of non-domestic rates
- Determination of payments
- Calculations following local government finance report
- Payments following local government finance report
- Amending reports
- Calculations following amending report
- Payments following amending report
- Relationship with other provisions
- Part 6 Levy accounts
- Levy accounts
- Credits and debits
- End of year calculations
- Part 7 Levy payments, safety net payments and distribution of remaining balance
- Regulations about calculation of levy payments
- Calculation of levy payments
- Levy payments following calculations
- Regulations about calculation of safety net payments
- Calculation of safety net payments
- Safety net payments following calculations
- Regulations about payments on account
- Calculation of remaining balance on levy account
- Distribution of remaining balance
- Relationship with other provisions
- Part 8 Transitional protection payments
- Regulations about deemed and actual rating income
- Regulations about transitional protection payments
- Part 9 Pooling of authorities
- Designation of pool of authorities
- Designations subject to conditions
- Effect of designation in relation to Part 5
- Effect of designation in relation to Part 7
- Further provisions about effect of designation
- Part 10 Designation of areas and classes of hereditament
- Designation of areas
- Designation of classes of hereditament
- Payments to relevant authorities
- Estimates of amounts to be disregarded
- Part 11 Supplementary
- Calculations and supply of information by relevant authorities
- Regulations about calculations and supply of information
- Interpretation of Schedule
- SCHEDULE 8 Non-Domestic Rating: Pooling
- Part I Non-Domestic Rating Accounts
- The accounts
- Credits and debits
- Part II Contribution
- Interpretation
- Non-domestic rating contributions
- Recovery
- Part III Distribution
- Interpretation
- Distributable amount
- Years where two local government finance reports prepared for Wales
- Distribution: local government finance reports
- Distribution: amending reports
- Source of payments by Welsh Ministers
- Recovery
- SCHEDULE 9 Non-Domestic Rating: Administration
- Collection and recovery
- Information
- Powers of entry
- Access to information
- SCHEDULE 10 Competition test: functions and agreements relating to buses
- SCHEDULE 11 Tribunals
- Part 1 The Valuation Tribunal for England
- Establishment
- Jurisdiction
- Membership
- Tenure of office
- Remuneration, allowances & pension
- Organisation & delegation
- Dealing with appeals
- Power for member of First-tier Tribunal to act as member of the Tribunal
- Regulations
- Interpretation
- Part 2 Valuation Tribunals: Wales
- Establishment
- Jurisdiction
- Arbitration
- Membership
- Staff
- Accommodation and equipment
- Dealing with appeals
- Part 3 Procedure, orders etc
- Procedure
- Orders
- Appeals
- Inspection of records
- Meaning of tribunal
- Part 4 Miscellaneous
- Finance: Wales
- General
- Interpretation
- SCHEDULE 12 Amendments
- Part I England and Wales
- City of London (Various Powers) Act 1957 (c. x)
- Justices of the Peace Act 1979 (c. 55)
- Local Government Finance Act 1982 (c. 32)
- Part II Scotland
- Valuation and Rating (Scotland) Act 1956 (c. 60)
- Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
- Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)
- Town and Country Planning (Scotland) Act 1972 (c. 52)
- Local Government (Scotland) Act 1973 (c. 65)
- Local Government (Scotland) Act 1975 (c. 30)
- Local Government, Planning and Land Act 1980 (c. 65)
- Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)
- Part III England and Wales and Scotland
- Commonwealth Secretariat Act 1966 (c. 10)
- International Organisations Act 1968 (c. 48)
- Tribunals and Inquiries Act 1971 (c. 62)
- Road Traffic Regulation Act 1984 (c. 27)
- Population of area
- Population of part of area
- SCHEDULE 13 Repeals
- Part I Abolition of Rates and Precepts
- Part II Supplementary Grants for Transport Purposes
- Part III London Regional Transport
- Part IV Scotland
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