資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
In accordance with this Part, each charging authority shall have rights and duties in respect of the following community charges—
(a) personal community charges,
(b) standard community charges, and
(c) collective community charges.
(1) A person is subject to a charging authority’s personal community charge on any day if—
(a) he is an individual who is aged 18 or over on the day,
(b) he has his sole or main residence in the area of the authority at any time on the day, and
(c) he is not an exempt individual on the day.
(1A) But a person cannot be subject to a charging authority’s personal community charge on a day which falls before 1 December 1989.
(2) Schedule 1 below shall have effect to determine whether a person is for the purposes of this section an exempt individual on a particular day.
(3) In deciding whether a person has his sole or main residence in an area, the fact that he does not live in a building is irrelevant.
(4) If a person’s sole or main residence at a particular time consists of premises, and the premises are situated in the areas of two or more authorities, he shall be treated as having his sole or main residence in the area in which the greater or greatest part of the premises is situated.
(5) Subsection (5A) below applies in the case of a person if—
(a) he is undertaking a full-time course of education, and
(b) for at least some of the time while undertaking the course he is, or proposes to be, resident in England and Wales for the purpose of making attendances in term time in connection with the course.
(5A) On a day on which he is undertaking the course he shall be treated as having his sole or main residence in—
(a) the place where he is resident at any time on the day for the purpose of making attendances in term time in connection with the course;
(b) if he is not resident in a place for that purpose at any time on the day, the place where he was last resident for that purpose;
(c) if he is not resident in a place for that purpose at any time on the day, and he has not been resident in a place for that purpose, the place where he would be taken to have his sole or main residence if this subsection did not apply to him.
(6) A person detained in legal custody (other than an individual for the time being exempt) is not to be treated as having his sole or main residence in the place where he is detained.
(1) A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a freehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day—
(a) it is situated in the authority’s area,
(b) it is not the sole or main residence of an individual (construing sole or main residence in accordance with section 2 above),
(c) it is domestic property,
(d) it is not designated for the purposes of collective community charges of the authority,
(e) it is not divided into self-contained parts, and
(f) it is not subject (as a whole) to a single relevant leasehold interest.
(2) A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day—
(a) the conditions mentioned in subsection (1)(a) to (e) above, and
(b) the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
(3) A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a freehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day—
(a) the conditions mentioned in subsection (1)(a) to (d) above, and
(b) the condition that it is not subject (as a whole) to a single relevant leasehold interest.
(4) A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day—
(a) the conditions mentioned in subsection (1)(a) to (d) above, and
(b) the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Notwithstanding anything in subsections (1) to (5) above, a person cannot be subject to a charging authority’s standard community charge on a day which falls before 1 December 1989.
(1) This section applies for the purposes of section 3 above.
(2) “ Interest ” means a legal estate.
(3) A relevant leasehold interest is an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.
(4) Subject to subsections (5) and (5B) below, a building or self-contained part of a building is domestic property if it is used wholly for the purposes of living accommodation.
(5) A building or self-contained part of a building is not domestic property if it is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation—
(a) which is provided for short periods to individuals whose sole or main residence is elsewhere, and
(b) which is not self-contained self-catering accommodation provided commercially.
(5A) Subsection (5) above does not apply if—
(a) it is intended that within the year beginning with the end of the day in relation to which the question is being considered, short-stay accommodation will be not be provided within the building or part for more than six persons simultaneously; and
(b) the person intending to provide such accommodation will have his sole or main residence within the building or part throughout any period when such accommodation is to be provided.
(5B) A building or self-contained part of a building is not domestic property if—
(a) the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more; and
(b) on that day his interest in the building or part is such as to enable him so to let it for such periods.
(5C) For the purposes of subsection (5B) above the relevant person is—
(a) where the property in question is a building and is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building; and
(b) in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
(6) In construing subsections (4) and (5) above, anything not in use shall be treated as domestic property if it appears that when next in use it will be domestic property.
(6A) In this section—
“ business ” includes—
(a) any activity carried on by a body of persons, whether corporate or unincorporate, and
(b) any activity carried on by an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only; and
“ commercially ” means on a commercial basis, and with a view to the realisation of profits.
(7) The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of section 3 above.
(8) A self-contained part of a building is a part of a building used, or suitable for use, as a separate dwelling.
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(11) Where a building is situated in the areas of two or more authorities, it and each part of it shall be treated as situated in the area in which the greater or greatest part of the building is situated; . . ..
(1) A person is subject to a charging authority’s collective community charge on any day if—
(a) he has on the day a qualifying interest in a dwelling situated in the authority’s area, and
(b) on the day the dwelling is a designated dwelling.
(1A) But a person cannot be subject to a charging authority’s collective community charge on a day which falls before 1 December 1989.
(2) For the purposes of this Part a dwelling is a designated dwelling on a particular day if it is a building, or part of a building, which on the day concerned is designated under this section.
(3) The registration officer may designate all or part of a building for the purposes of a charging authority’s collective community charges if at the time of designation—
(a) the building is situated in the authority’s area,
(b) in his opinion the building or part is used wholly or mainly as the sole or main residence of individuals most or all of whom reside there for short periods and are not undertaking full-time courses of education,
(c) in his opinion it would probably be difficult to maintain the register in respect of, and collect payments in respect of personal community charges from, individuals who would be subject to such charges of the authority if the designation were not made, and
(d) the building does not fall within a description prescribed for the purposes of this paragraph by regulations made by the Secretary of State.
(4) A registration officer who has designated a building or part may revoke the designation if at the time of revocation the conditions for designation in subsection (3) above are no longer satisfied.
(5) A designation under this section shall take effect at the end of the period of 7 days beginning with the day on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.
(6) A person has a qualifying interest in a designated dwelling on a particular day if at any time on the day—
(a) he has a freehold interest in the whole dwelling and it is not subject (as a whole) to a single leasehold interest, or
(b) he has an interest in the whole dwelling under a lease or underlease and it is not subject (as a whole) to a single inferior leasehold interest.
(7) “ Interest ” means a legal estate.
(8) Where a building is situated in the areas of two or more authorities, it and each part of it (whether or not designated) shall be treated as situated in the area in which the greater or greatest part of the building is situated.
(1) The registration officer for a charging authority shall compile, and then maintain, a community charges register for the authority in accordance with this Part.
(2) A charging authority’s register must be compiled on or before 1 December 1989.
(3) A charging authority’s register shall contain an item in relation to each community charge of the authority to which a person becomes subject on or after 1 December 1989.
(4) The item shall state—
(a) whether the charge is a personal, a standard or a collective community charge,
(b) the person’s name,
(c) the day of his becoming subject to the charge and (if applicable) the day of his ceasing to be subject to it, and
(d) which (if any) of the days on which he is shown in the register as subject to the charge is a day on which he is undertaking a full-time course of education.
(5) The item shall also state—
(a) in the case of a personal community charge, the address of the residence by virtue of which the person is subject to the charge,
(b) in the case of a standard community charge, the address of the property by virtue of which the person is subject to the charge and (if different) his residential address for the time being, and
(c) in the case of a collective community charge, the address of the dwelling by virtue of which the person is subject to the charge and (if different) his residential address for the time being.
(6) The item shall also state, in the case of a standard community charge, the class (if any) which is for the time being specified under section 40 below and into which the property concerned falls.
(7) Where a person is subject to a personal community charge, and the place of residence giving rise to the charge has no address, under subsection (5)(a) above the item shall state that place.
(8) A registration officer’s duty to compile and maintain a register in accordance with this Part includes the duty to take reasonable steps to obtain information for that purpose under the powers conferred on him.
(1) A person shall by virtue of different residences, or different periods of residence in the same residence, be subject (if at all) to different personal community charges, whether of the same or different authorities.
(2) If a person becomes and ceases to be exempt under section 2 above he shall be subject (if at all) to different personal community charges by virtue of different periods when he is not exempt.
(3) A person shall by virtue of different properties, or different periods of having an interest in the same property, be subject (if at all) to different standard community charges, whether of the same or different authorities.
(4) A person shall by virtue of different dwellings, or different periods of having an interest in the same dwelling, be subject (if at all) to different collective community charges, whether of the same or different authorities.
(5) The day a person becomes subject to a community charge shall be taken, subject to the rules in section 8(2) and (4) below, to be the first (or only) day on which he is subject to it.
(6) The day a person ceases to be subject to a community charge shall be taken, subject to the rule in section 8(3) below, to be the last (or only) day on which he is subject to it.
(1) An entry may be made in an authority’s register in anticipation of, or after, the occurrence of an event (such as a person’s becoming or ceasing to be subject to a community charge of the authority).
(2) If on any day a person becomes subject to an authority’s community charge but a period of more than 2 years (beginning with the day) ends without an entry being made in the register in respect of the charge, he shall be treated as becoming subject to it 2 years before the day on which an entry is made in the register in respect of it.
(3) If a person becomes subject to an authority’s community charge, an entry is made in the register accordingly, he then ceases to be subject to it and a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of his ceasing, he shall be treated as having ceased to be subject to the charge 2 years before the day on which an entry is made in the register in respect of his ceasing.
(4) If a person in fact becomes and ceases to be subject to an authority’s community charge but a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of the charge, he shall be treated as not having become subject to it; and subsection (2) above shall have effect subject to this.
(5) The registration officer may remove from an authority’s register an item relating to a community charge of the authority at any time after the end of the period of 2 years beginning with the day on which the register shows the person subject to the charge as having ceased to be subject to it.
(6) For the purposes of this Part—
(a) a day on which a person is shown in a charging authority’s register as becoming subject to a community charge of the authority shall be treated as a day on which he is shown in the register as subject to the charge,
(b) a day on which a person is shown in a charging authority’s register as ceasing to be subject to a community charge of the authority shall not be treated as a day on which he is shown in the register as subject to the charge, and
(c) as regards a day on which a person is shown in a charging authority’s register as both becoming and ceasing to be subject to the same community charge of the authority, paragraph (b) above shall apply and paragraph (a) shall not.
(1) A period of a day or successive days is a contribution period if it falls within a chargeable financial year and each of the following conditions is fulfilled on each day in the period—
(a) an individual is resident in a dwelling,
(b) he is a qualifying individual,
(c) the dwelling is a designated dwelling, and
(d) another person is shown in a charging authority’s register as subject to a collective community charge of the authority in respect of the dwelling.
(2) In respect of the contribution period, the individual shall be liable to pay to the person mentioned in subsection (1)(d) above an amount by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.
(3) The amount shall be calculated by—
(a) finding the amount to be paid by way of contribution for each day in the contribution period, and
(b) aggregating the amounts found under paragraph (a) above.
(4) The amount to be paid by way of contribution for a day in the contribution period shall be calculated in accordance with the formula—
(5) A day which falls in the financial year beginning in 1990 shall be ignored in ascertaining a contribution period if, when the day begins, no amount has been set by the authority for its personal community charges for the financial year.
(6) The liability to pay an amount under this section must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.
(1) This section applies for the purposes of section 9 above.
(2) In a case where (when the day concerned begins) no amount has been set by the authority for its personal community charges for the financial year, A is the amount set by the authority for its personal community charges for the previous financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.
(3) In any other case A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.
(4) B is the number of days in the financial year.
(5) In construing subsection (3) above in relation to a particular day the amount or amounts to be taken shall be the amount or amounts set or last set before the day begins.
(6) For the purposes of subsections (2) and (3) above the Secretary of State may make regulations containing rules—
(a) for treating a building as contained in an authority’s area if part only falls within the area;
(b) for ascertaining what part of an authority’s area contains a building (whether contained in the area in fact or by virtue of the regulations).
(1) For the purposes of section 9 above—
(a) a day on which an individual becomes resident in a dwelling shall be treated as a day on which he is resident in it,
(b) a day on which an individual ceases to be resident in a dwelling shall not be treated as a day on which he is resident in it, and
(c) as regards a day on which an individual both becomes and ceases to be resident in the same dwelling, paragraph (b) above shall apply and paragraph (a) shall not.
(2) For the purposes of section 9 above an individual is a qualifying individual on a particular day if—
(a) he is aged 18 or over on the day,
(b) he is not an exempt individual on the day within the meaning of paragraph 1, 2, 3, 4, 5, 7, 8, 9 or 10 of Schedule 1 below, and
(c) the day does not fall within a period in which he is undertaking a full-time course of education.
(3) An individual shall by virtue of different dwellings, or different periods of residence in the same dwelling, be liable (if at all) to make different payments under section 9 above, whether to the same or different persons.
(4) If, in an individual’s period of residence in a dwelling, different collective community charges arise in respect of it because of a change of person with a qualifying interest, the individual shall be liable (if at all) to make different payments under section 9 above as regards the different charges.
(5) If an individual is, ceases to be and again becomes a qualifying individual for the purposes of section 9 above he shall be liable (if at all) to make different payments under that section by virtue of different periods when he is a qualifying individual.
(6) If a period of successive days begins in one chargeable financial year and ends in another it shall be deemed to be as many periods as there are chargeable financial years for which it subsists, and each deemed period shall be deemed to fall within a different year.
(7) Different contribution periods shall be calculated in accordance with subsections (3) to (6) above.
(1) If a person is entered in an authority’s register as subject in a chargeable financial year to a personal community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
(2) The amount shall be calculated in accordance with the formula—
(3) A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the residence by virtue of which the person is shown in the register as subject to the charge.
(4) B is the number of days which fall within the financial year and on which he is shown in the register as subject to the charge.
(5) C is the number of days in the financial year.
(6) For the purposes of subsection (3) above the Secretary of State may make regulations containing rules—
(a) for treating a residence which consists of premises as contained in an authority’s area if part only falls within the area;
(b) for ascertaining what part of an authority’s area contains a residence which consists of premises (whether contained in the area in fact or by virtue of the regulations).
(1) This section applies where—
(a) a person is liable under section 12 above to pay an amount to an authority in respect of a personal community charge as it has effect for a chargeable financial year, and
(b) on any day in the period represented by B he is undertaking a full-time course of education.
(2) If he is undertaking the course on each day of that period, the amount he is liable to pay under that section shall be one fifth of the amount it would be apart from this section.
(3) If he is not undertaking the course on each day of that period, the amount he is liable to pay under that section shall be determined in accordance with the formula—
(4) A and C have the meanings given in section 12 above.
(5) P is the number of days which fall within the financial year and on which—
(a) he is shown in the register as subject to the charge, and
(b) he is not undertaking the course.
(6) Q is the number of days which fall within the financial year and on which—
(a) he is shown in the register as subject to the charge, and
(b) he is undertaking the course.
(7) The Secretary of State may by order substitute such proportion as he sees fit for the proportion of one fifth mentioned in subsections (2) and (3) above or for the proportion for the time being mentioned there by virtue of an order under this subsection.
(8) For the purposes of this section a person shall not be treated as undertaking a full-time course of education on a particular day unless he is shown in the register as undertaking the course on that day.
(1) The Secretary of State may make regulations as regards any case where—
(a) a person is liable to pay an amount to an authority in respect of a personal community charge as it has effect for any chargeable financial year which is prescribed, and
(b) prescribed conditions are fulfilled.
(2) The regulations may provide that the amount he is liable to pay shall be an amount which—
(a) is less than the amount it would be apart from the regulations, and
(b) is found in accordance with prescribed rules.
(3) This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.
(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the following—
(a) rates for a period before 1 April 1990;
(b) the circumstances of, or other matters relating to, the person concerned;
(c) an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;
(d) such other amounts as may be prescribed or arrived at in a prescribed manner;
(e) the making of an application by the person concerned.
(5) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.
(6) Without prejudice to the generality of section 143(2) below, regulations under this section may include—
(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each charging authority;
(b) provision requiring him to lay the report before the House of Commons;
(c) provision for the review of any prescribed decision of a charging authority relating to the application or operation of the regulations;
(d) provision that no appeal may be made to a valuation and community charge tribunal in respect of such a decision, notwithstanding section 23(2) below.
(7) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—
(a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;
(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.
(8) In subsection (7) above “ social security instrument ” means an order or regulations made, or failing to be made, by the Secretary of State under the Social Security Act 1986.
(1) If a person is entered in an authority’s register as subject in a chargeable financial year to a standard community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
(2) The amount shall be calculated by—
(a) finding the amount to be paid for each day which falls within the financial year and on which he is shown in the register as subject to the charge, and
(b) aggregating the amounts found under paragraph (a) above.
(3) The amount to be paid for a day which falls within the financial year and on which he is shown in the register as subject to the charge shall be calculated in accordance with the formula—
(4) A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the property by virtue of which he is shown in the register as subject to the charge.
(5) B is the standard community charge multiplier which by virtue of section 40 below is effective for the financial year for the following properties or class of property (as the case may be)—
(a) all properties in the authority’s area;
(b) the specified class of property to which the relevant property belongs on the day concerned.
(6) C is the number of days in the financial year.
(7) For the purposes of subsection (4) above the Secretary of State may make regulations containing rules—
(a) for treating a property as contained in an authority’s area if part only falls within the area or (in the case of a property which is a self-contained part of a building) if part only of the building falls within the area;
(b) for ascertaining what part of an authority’s area contains a property (whether contained in the area in fact or by virtue of the regulations).
(8) For the purposes of subsection (5) above the relevant property—
(a) is the property by virtue of which the person is shown in the register as subject to the charge, and
(b) belongs to a particular class on a particular day if (and only if) it belongs to the class immediately before the day ends.
(1) If a person is entered in an authority’s register as subject in a chargeable financial year to a collective community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
(2) The amount shall be found by deducting amount B from amount A.
(3) Amount A is the aggregate of the amounts payable (and whether or not paid) to the person by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.
(4) Amount B is an amount equal to the relevant proportion of amount A; and the relevant proportion is 5 per cent. or such other proportion as may be prescribed by the Secretary of State by order.
(1) This section applies where—
(a) a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a community charge as it has effect for a chargeable financial year,
(b) the liability arises under section 12 above (or that section read with section 13 or 13A above, or both) or section 14 above, and
(c) on any day in the chargeable period the chargeable person is married to a person (the spouse) who is aged 18 or over on the day.
(2) In this section “ the chargeable period ” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.
(3) If, on each day of the chargeable period—
(a) the chargeable person and the spouse are married to each other, and
(b) the spouse is aged 18 or over,
they shall be jointly and severally liable to pay the chargeable amount.
(4) In any other case—
(a) they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by
, and
(b) the chargeable person shall be liable to pay the remainder of the chargeable amount.
(5) A is the number of days which fall within the chargeable period and on which—
(a) the chargeable person and the spouse are married to each other, and
(b) the spouse is aged 18 or over.
(6) B is the number of days in the chargeable period.
(7) In a case where—
(a) the chargeable person and the spouse are jointly and severally liable to pay an amount by virtue of this section,
(b) the chargeable person fails to pay all or part of it because of wilful refusal or culpable neglect, and
(c) the spouse accordingly pays an amount to the authority,
the spouse may recover from the chargeable person an amount equal to the amount paid by the spouse to the authority.
(8) Subject to subsection (7) above, the spouse may not recover from the chargeable person anything by way of contribution to any amount paid by the spouse to the authority by virtue of this section.
(9) For the purposes of this section people are married to each other if they are a man and woman—
(a) who are married to each other and are members of the same household, or
(b) who are not married to each other but are living together as husband and wife.
(10) For the purposes of this section people are not married to each other on a particular day unless they are married to each other throughout the day.
(1) This section applies where—
(a) a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a standard or collective community charge as it has effect for a chargeable financial year,
(b) on any day in the chargeable period he has a management arrangement with another person (the manager) who is neither the chargeable person’s employee nor (if an individual) aged under 18 on the day, and
(c) if the charge is a standard community charge, the chargeable person is a company.
(2) In this section “ the chargeable period ” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.
(3) For the purposes of this section a management arrangement is—
(a) where the charge is a standard community charge, an arrangement under which the manager is to collect payments for the use of the property in respect of which the charge arises;
(b) where the charge is a collective community charge, an arrangement under which the manager is to collect payments for residential accommodation in the designated dwelling in respect of which the charge arises, or amounts by way of contribution in respect of the charge, or both.
(4) If, on each day of the chargeable period—
(a) the management arrangement subsists, and
(b) the manager is neither the chargeable person’s employee nor (if an individual) aged under 18,
they shall be jointly and severally liable to pay the chargeable amount.
(5) In any other case—
(a) they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by
, and
(b) the chargeable person shall be liable to pay the remainder of the chargeable amount.
(6) A is the number of days which fall within the chargeable period and on which—
(a) the management arrangement subsists, and
(b) the manager is neither the chargeable person’s employee nor (if an individual) aged under 18.
(7) B is the number of days in the chargeable period.
(8) The manager may recover from the chargeable person an amount equal to any amount paid by the manager to the authority by virtue of this section.
(9) For the purposes of this section a management arrangement subsists on a particular day if it subsists at any time on the day.
The liability to pay an amount under any provision of sections 12 to 17 above must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.
(1) The Secretary of State may make regulations as regards any prescribed case where (apart from the regulations) co-owners would be subject to different standard or collective community charges by virtue of the same property.
(2) The regulations may contain—
(a) provision that as regards the period for which the co-ownership subsists there shall be one charge only, that the co-owners shall be jointly subject to it, and that the registration officer for the charging authority concerned shall enter an item in the register accordingly;
(b) provision that the amount payable in respect of the charge concerned as it has effect for a chargeable financial year shall be calculated in a prescribed manner, and that the co-owners shall be jointly and severally liable to pay the amount;
(c) provision that, notwithstanding that the co-owners are jointly and severally liable, section 16 or 17 above shall have effect to make a spouse or manager of any of the co-owners jointly and severally liable as well;
(d) where the charge concerned is collective, provision as to the person or persons to whom any amount payable under section 9 above is to be paid.
(3) The regulations may provide that there shall be different charges as regards each of the following—
(a) the period for which the co-ownership subsists (that is, for which the co-owners concerned are co-owners);
(b) any period for which one only of the co-owners has an interest in the building, part of a building or dwelling concerned . . .;
(c) any period for which there is a co-ownership as regards the property concerned but the participants of it do not correspond with those of the co-ownership mentioned in paragraph (a) above (whether because the number of members differs or because any of the personnel differs).
(4) The regulations may include provision conferring rights of recovery as between parties (whether co-owners, spouses or managers).
(5) Without prejudice to section 143(2) below, the regulations may include provision amending or adapting provisions of this Part; and in particular the regulations—
(a) may provide that section 11(4) above shall apply where different charges arise because of the operation of the regulations;
(b) may amend or adapt provisions of this Part which themselves confer power to make regulations (such as Schedules 2 and 4).
(6) References to co-owners include references to persons who together have an interest under a lease or underlease, and references to co-ownership shall be construed accordingly.
(1) Where a person would be subject to a personal community charge but for paragraph 11 of Schedule 1 below, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.
(2) Where a person would be subject to a standard community charge but for the rules as to Crown exemption, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.
(1) Subsection (2) below applies in the case of property provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.
(2) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—
(a) a person being subject to a charging authority’s standard community charge by virtue of the property,
(b) an entry being made in the register in relation to the charge, or
(c) the person being liable to pay in respect of the charge.
(3) The authorities are—
(a) a county council,
(b) a district council,
(c) a London borough council,
(d) the Common Council,
(e) a metropolitan county police authority, and
(f) the Northumbria Police Authority.
(1) Schedule 2 below (which contains provisions about administration, including collection) shall have effect.
(2) Schedule 3 below (which contains provisions about civil penalties) shall have effect.
(3) Schedule 4 below (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.
(1) A person aggrieved by any of the matters mentioned in subsection (2) below may appeal to a valuation and community charge tribunal established under Schedule 11 below.
(2) The matters are—
(a) the fact that the person is or is not at any time entered in a charging authority’s register as subject to a community charge of the authority,
(b) the contents of any item which is contained in a charging authority’s register and relates to a charge to which the person is there shown as subject at any time,
(c) any designation of an individual as a certification officer under regulations under section 30 below,
(d) the fact that such a designation has not been revoked,
(e) any estimate, made for the purposes of regulations under Schedule 2 below, of the amount the person is liable to pay in respect of a charging authority’s community charge,
(f) any designation of an individual as a responsible individual under regulations under Schedule 2 below,
(g) the fact that such a designation has not been revoked,
(h) the imposition of a penalty on the person under Schedule 3 below,
(i) the fact that a relevant dwelling has been designated under section 5 above, and
(j) the fact that a designation of a relevant dwelling under that section has not been revoked under that section.
(3) Subsection (2)(e) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed by the Secretary of State by regulations.
(4) Where a penalty is imposed on a person under Schedule 3 below, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under subsections (1) and (2)(h) above against the imposition.
(5) In subsection (2)(i) above “ relevant dwelling ” means a building, or part of a building, in respect of which the person would be subject to an authority’s collective community charge if the designation were valid.
(6) In subsection (2)(j) above “ relevant dwelling ” means a building, or part of a building, in respect of which the person would cease to be subject to an authority’s collective community charge if the revocation were made.
(1) No appeal may be made under section 23 above unless—
(a) the aggrieved person serves a written notice under this section, and
(b) one of the conditions mentioned in subsection (4) below is fulfilled.
(2) A notice under this section must be served on—
(a) the charging authority concerned, where the grievance relates to an estimate mentioned in section 23(2)(e) above or to the imposition of a penalty by a charging authority;
(b) the community charges registration officer concerned, in any other case.
(3) A notice under this section must state the matter by which and the grounds on which the person is aggrieved.
(4) The conditions are that—
(a) the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that the authority or officer believes the grievance is not well founded, but the person is still aggrieved;
(b) the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;
(c) the period of 2 months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.
(5) Where a notice under this section is served on an authority or officer, it or he shall—
(a) consider the matter to which the notice relates;
(b) include in any notification under subsection (4)(a) above reasons for the belief concerned;
(c) include in any notification under subsection (4)(b) above a statement of the steps taken.
(1) The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death—
(a) he was (or is alleged to have been) subject to a charging authority’s community charge,
(b) he was (or is alleged to have been) liable to pay an amount under section 9 above,
(c) he was (or is alleged to have been) liable, as spouse or manager, under section 16 or 17 above, or
(d) a penalty was imposed on him under Schedule 3 below.
(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
(3) The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).
(4) The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.
(5) The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.
(6) The regulations may provide that proceedings (whether by way of appeal under section 23 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.
(1) There shall be a community charges registration officer for each charging authority.
(2) The registration officer for a district council, a London borough council or the Council of the Isles of Scilly shall be the person having responsibility for the administration of its financial affairs under section 151 of the Local Government Act 1972.
(3) The registration officer for the Common Council shall be the person having responsibility for the administration of certain of the financial affairs of the Council under section 6(1) of the Local Government and Housing Act 1989 .
(4) A charging authority shall provide the registration officer with such staff, accommodation and other resources as are sufficient to allow his functions under this Part to be exercised.
(1) Subsection (2) below applies where—
(a) the Secretary of State serves a notice on a registration officer for a charging authority requiring him to supply to the Secretary of State information specified in the notice,
(b) the information is required by the Secretary of State for a purpose other than that of carrying out his functions under this Act, and
(c) the information is not personal information.
(2) The officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.
(3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.
(1) If it appears to the Secretary of State that a charging authority’s register does not contain items in relation to all community charges of the authority, the Secretary of State may direct the registration officer or the authority (or both) to supply the Secretary of State with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.
(2) A direction under subsection (1) above—
(a) must specify the information to be provided and the period within which it is to be provided;
(b) may be amended by another direction under subsection (1) above;
(c) may be revoked by a direction under this paragraph.
(3) If the period specified in a direction under subsection (1) above ends (whether or not the direction has been complied with) and it still appears to the Secretary of State as mentioned in that subsection, he may direct the officer or the authority (or both) to take such steps as the Secretary of State considers appropriate to secure that the register contains items in relation to as many of the authority’s community charges as practicable; and the steps may involve conducting canvasses or otherwise.
(4) A direction under subsection (3) above—
(a) must specify the steps to be taken and the period within which they are to be taken;
(b) may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken and the results of taking them;
(c) must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;
(d) may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);
(e) may be revoked by a direction under this paragraph.
(1) If it appears to the Secretary of State that a charging authority has failed to comply with section 26(4) above he may direct the authority to supply him with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.
(2) A direction under subsection (1) above—
(a) must specify the information to be provided and the period within which it is to be provided;
(b) may be amended by another direction under subsection (1) above;
(c) may be revoked by a direction under this paragraph.
(3) If the authority purports to comply with a direction under subsection (1) above or the period specified in the direction ends without its purporting to comply and (in either case) it still appears to the Secretary of State as mentioned in that subsection, he may direct the authority to provide the registration officer with such staff, accommodation and other resources as the Secretary of State considers sufficient to allow the officer’s functions under this Part to be exercised.
(4) A direction under subsection (3) above—
(a) must specify the staff, accommodation and other resources the authority is to provide under the direction and the period within which it is to provide them;
(b) may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken to comply with the requirement included under paragraph (a) above and the results of taking them;
(c) must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;
(d) may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);
(e) may be revoked by a direction under this paragraph.
For the purpose of exercising his functions the electoral registration officer for any area in England and Wales may inspect the register of any charging authority.
(1) For the purposes of this Part a person shall be treated as undertaking a full-time course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.
(1A) For the purposes of this Part a person shall be treated as undertaking a qualifying course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.
(2) Regulations under this section may include provision that—
(a) as regards any educational establishment of a prescribed description an individual (to be called a certification officer) may be designated by the appropriate registration officer, or otherwise identified, in accordance with prescribed rules;
(b) a certification officer shall at a prescribed time supply to a person who is pursuing or is about to pursue a course at the establishment, and who is of a prescribed description, a certificate in a prescribed form and containing prescribed particulars;
(c) conditions prescribed under subsection (1) or (1A) above shall include a condition as to the possession of such a certificate;
(d) failure to supply a certificate to a person in accordance with the regulations is actionable by the person concerned as a breach of statutory duty.
(3) Regulations under subsection (1) above shall include a statement of what courses constitute, in the Secretary of State’s opinion, full-time courses of nursing education; but this is without prejudice to the power to provide, or not to provide, that a person undertaking such a course is to be treated as undertaking a full-time course of education for the purposes of this Part.
(3A) Regulations under subsection (1A) above must be so framed that undertaking a course of higher education is not treated as undertaking a qualifying course of education for the purposes of this Part.
(4) Regulations under this section may include provision allowing or requiring the appropriate registration officer to revoke a designation of an individual as a certification officer.
(5) “ The appropriate registration officer ” means the registration officer for such charging authority as may be prescribed as regards the educational establishment concerned.
(6) A course of higher education is a course of any description mentioned in Schedule 6 to the Education Reform Act 1988.
(1) This section applies for the purposes of this Part.
(2) References to the register, in relation to a charging authority, are to its community charges register.
(3) References to anything shown in a register on a day are references to what is shown for the day (including what is shown by virtue of a retrospective entry).
(4) References to the registration officer, in relation to a charging authority, are to the community charges registration officer for the authority.
(5) The residential address of a person who is a company is the address of the company’s registered office.
(6) References to a building include references to a chalet or hut.
(7) Whether anything is a caravan at a particular time shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960.
(8) If at a particular time a person has no fixed abode (in England and Wales or elsewhere) he shall at that time be treated as having his sole or main residence in the place where he is at the time.
(9) Section 2(6) above shall not apply to a person to whom subsection (8) above applies at the time concerned.
(10) The Secretary of State may make regulations containing rules for ascertaining what is to be treated as the greater or greatest part of premises or a building . . ..
(11) Nothing in a private or local Act passed before this Act shall prevent a person being subject to a community charge or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge.
(1) For each chargeable financial year, a charging authority shall set for its personal community charges an amount or amounts in accordance with this section and section 33 below.
(2) Any amount must be set on or before 1 April on which the financial year for which it is set begins, but is not invalid merely because it is set after that date.
(2A) No amount may be set before the earlier of the following—
(a) 1 March in the financial year preceding that for which the amount is set;
(b) the date of the issue to the authority of the last precept capable of being issued to it for the financial year for which the amount is set.
(2B) No amount may be set unless the authority has calculated an amount in relation to the year under section 95(4) below.
(2C) A purported setting of an amount, if done in contravention of subsection (2A) or (2B) above, shall be treated as not having occurred.
(3) In setting any amount the authority must secure (so far as practicable) that the total amount yielded by its community charges for the year is sufficient to provide for the items mentioned in subsection (4) below, to the extent that they are not to be provided for by other means.
(4) The items are—
(a) any precept issued to the authority for the year,
(b) the authority’s estimate of the aggregate of the payments to be met from its collection fund in the year under section 90(2)(b) to (g) below or section 90(4)(b) and (c) below (as the case may be),
(c) the amount calculated (or last calculated) by the authority in relation to the year under section 95(4) below, and
(d) the authority’s estimate of the amount to be transferred from its collection fund in the year under section 98(4) below.
(5) In construing subsection (4)(a) above any precept for which another has been substituted shall be ignored.
(6) Where the authority is a relevant charging authority, for the purposes of subsection (2A) above no account shall be taken of any precept capable of being issued to it by a relevant precepting authority.
(7) For the purposes of subsection (6) above a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
(a) in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
(b) in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
(c) in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.
(1) A charging authority must set one amount for its area under section 32 above, except as provided by the following provisions of this section.
(2) Where an item mentioned in subsection (3) below relates to a part only of its area, a charging authority must set different amounts for different parts so as to secure (so far as practicable) that the item is provided for only by amounts yielded by such of its community charges as relate to the part, to the extent that the item is not to be provided for by other means.
(3) The items are—
(a) any precept or portion of a precept issued to the authority if the precept or portion is stated to be applicable to a part, and
(b) any expenses of the authority which are its special expenses and were taken into account by it in making the calculation (or last calculation) in relation to the year concerned under section 95(2) below.
(4) For the purposes of subsection (3) above—
(a) provided a resolution of a charging authority to the following effect is in force, the expenses of meeting a levy or special levy issued to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses,
(b) any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which arise out of its possession of property held in trust for a part of its area, are its special expenses,
(c) any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part, . . .
(d) any expenses incurred by a charging authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority’s special expenses provided a resolution of the authority to that effect is in force ; and
(e) provided a resolution of a charging authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.
(4A) The following rules shall apply to the making of a resolution under subsection (4)(e) above by a charging authority—
(a) no such resolution may be made unless the body mentioned in subsection (4)(e) above is one in relation to which the charging authority has made under subsection (4)(a) above a resolution which is in force;
(b) the resolution under subsection (4)(e) above may not be made so as to be in force at any time when that under subsection (4)(a) above is not in force;
(c) the fact that the resolution under subsection (4)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to all the expenses concerned;
(d) the fact that the resolution under subsection (4)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to part, or any particular part, of the expenses concerned.
(5) A community charge relates to a part of an area if it is—
(a) a personal community charge arising in respect of a residence contained in the part;
(b) a standard community charge arising in respect of a building, self-contained part of a building . . . contained in the part;
(c) a collective community charge arising in respect of a dwelling constituting or contained in a building which is contained in the part.
(6) Rules contained in regulations under sections 10(6), 12(6) and 14(7) above shall apply for the purpose of construing subsection (5) above.
(7) As regards any charging authority the Secretary of State may make directions that, for the purposes of subsection (2) above, the extent (if any) to which an item is to be provided for by other means shall be determined by the authority in accordance with the directions.
(8) Directions under subsection (7) above—
(a) must be made in writing;
(b) may contain rules in accordance with which, or specify factors by reference to which, a determination is to be made;
(c) may specify (as the extent concerned) an amount in relation to a particular item;
(d) may relate to one item or to a number of items;
(e) may contain different provision as to different items;
(f) may be amended or revoked by other directions under subsection (7) above.
(9) The power to give directions under subsection (7) above may be exercised differently for different authorities.
(10) No directions under subsection (7) above shall have effect in relation to a determination unless they are served on the authority concerned before it makes the determination.
(11) In construing subsection (3)(a) above any precept for which another has been substituted shall be ignored.
(1) An authority which has set an amount or amounts for a financial year under section 32 above, this section or section 35 below may set an amount or amounts in substitution.
(2) Any amount set in substitution under this section—
(a) must be set in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose, and
(b) if set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below, must be set by reference to the multiplier set in substitution.
(3) No amount may be set in substitution under this section if it would be greater than that for which it is substituted, except as provided by subsection (4) below.
(4) Any amount set in substitution under this section may be greater than that for which it is substituted (the old amount) if the setting of the old amount has been quashed because of a failure to fulfil section 32(3) or 33(2) above , or if the amount is set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below. .
(1) Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and a precept of a relevant authority is then issued to it for the year (originally or by way of substitute) it must as soon as is reasonably practicable after the issue set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.
(2) Each of the following is a relevant authority for the purposes of subsection (1) above—
(a) a county council,
(b) a metropolitan county police authority,
(c) the Northumbria Police Authority,
(d) a metropolitan county fire and civil defence authority,
(e) the London Fire and Civil Defence Authority, and
(f) the Receiver for the Metropolitan Police District.
(3) Any amount set in substitution under subsection (1) above must be set in accordance with sections 32 and 33 above, but applying the following rules—
(a) section 32(2) shall be ignored for this purpose;
(b) the amount must be set by reference to the precept whose issue gives rise to the amount being set;
(c) the amount must be set by reference to any qualifying precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under this section or under subsection (6) below ;
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(da) the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;
(e) subject to paragraphs (b) to (da) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.
(3A) In a case where the precept mentioned in subsection (1) above is issued under section 107(2) below, subsection (3) above shall not apply but subsection (3B) below shall apply.
(3B) In such a case, any amount set in substitution under subsection (1) above must be set in accordance (and only in accordance) with the formula—
where A, B, C and D have the meanings given by section 35A below.
(4) Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and it then makes substitute calculations in accordance with section 95 below, it must as soon as is reasonably practicable after making the substitute calculations set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.
(5) Any amount set in substitution under subsection (4) above must be set in accordance with sections 32 and 33 above, but applying the following rules—
(a) section 32(2) shall be ignored for this purpose;
(b) the amount must be set by reference to the amount calculated by the authority in relation to the year under section 95(4) below in making the calculations giving rise to the amount being set;
(c) the amount must be set by reference to any qualifying precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under this section or under subsection (6) below ;
(ca) the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;
(d) subject to paragraphs (b) to (ca) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.
(5A) In a case where the substitute calculations mentioned in subsection (4) above are made under section 107(1) below, subsection (5) above shall not apply but subsection (5B) below shall apply.
(5B) In such a case, any amount set in substitution under subsection (4) above must be set in accordance (and only in accordance) with—
(a) the standard formula (set out in subsection (5C) below) in a case where the charging authority referred to in subsection (4) above is not a special authority, or
(b) the special formula (set out in subsection (5D) below) in a case where the charging authority referred to in subsection (4) above is a special authority.
(5C) The standard formula is—
where A, B, C and D have the meanings given by section 35A below.
(5D) The special formula is—
where A, B, C, D and E have the meanings given by section 35A below.
(5E) For the purposes of subsections (3)(c) and (5)(c) above a qualifying precept is a precept issued by a precepting authority which is not a relevant authority within the meaning given by subsection (2) above.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) In construing subsections (3)(c) and (5)(c) above any precept for which another has been substituted shall be ignored; . . ..
(1) For the purposes of section 35(3B) above—
(a) A is the amount for which the amount is required to be set in substitution under section 35(1) above;
(b) B is the amount of the precept for which the precept issued under section 107(2) below is substituted;
(c) C is the amount of the precept issued under section 107(2) below;
(d) D is the relevant population, for the financial year mentioned in section 35(1) above, of the area of the charging authority there referred to.
(2) For the purposes of section 35(5C) and (5D) above—
(a) A is the amount for which the amount is required to be set in substitution under section 35(4) above;
(b) B is the amount calculated under section 95(4) below and for which an amount is substituted in making the substitute calculations under section 107(1) below;
(c) C is the amount calculated under section 95(4) below in making the substitute calculations under section 107(1) below;
(d) D is the relevant population, for the financial year mentioned in section 35(4) above, of the area of the charging authority there referred to;
(e) E is such number, falling between nil and one and expressed as a decimal, as the Secretary of State specifies by order for the purposes of this paragraph and for the special authority and the financial year concerned.
(3) For the purposes of this section the relevant population of the area of an English charging authority for a financial year is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area for the year.
(4) For the purposes of this section the relevant population of the area of a Welsh charging authority for a financial year is the relevant population, calculated under paragraph 5 of Schedule 12A below, of the area for the year.
(1) Subsection (2) below applies where—
(a) section 35(1) above applies in the case of a charging authority in circumstances where section 35(3) applies,
(b) apart from this section, any amount set in substitution under section 35(1) would be greater than the amount for which it is required to be substituted, and
(c) subsection (3) below does not prevent subsection (2) below applying.
(2) In such a case—
(a) any amount set in substitution under section 35(1) shall be no greater than the amount for which it is required to be substituted, and
(b) section 35(3) shall have effect subject to paragraph (a) above.
(3) Subsection (2) above does not apply where the precept giving rise to the application of section 35(1) is—
(a) an original precept, or
(b) a precept issued in substitution for one quashed because of a failure to fulfil section 68(3) or 69(3) or (4) below.
(4) Subsection (5) below applies where—
(a) section 35(4) above applies in the case of a charging authority in circumstances where section 35(5) applies,
(b) apart from this section, any amount set in substitution under section 35(4) would be greater than the amount for which it is required to be substituted, and
(c) subsection (6) below does not prevent subsection (5) below applying.
(5) In such a case—
(a) any amount set in substitution under section 35(4) shall be no greater than the amount for which it is required to be substituted, and
(b) section 35(5) shall have effect subject to paragraph (a) above.
(6) Subsection (5) above does not apply where the calculations giving rise to the application of section 35(4) are made because a previous calculation under section 95(4) below has been quashed because of a failure to comply with section 95 in making the calculation.
(1) Subsection (2) below applies if a charging authority is at any time subject to more than one undischarged duty under the relevant provisions.
(2) The authority shall discharge each of the duties separately from the other or others, but it may discharge the duties in whatever sequence it thinks fit.
(3) Subsection (4) below applies if—
(a) a charging authority discharges at any time a duty under a relevant provision, and
(b) at that time it is subject to one or more undischarged duties under the relevant provisions.
(4) For the purposes of the excluded provisions, any amount or amounts in fact set in discharge of the duty mentioned in subsection (3)(a) above shall not be regarded as an amount or amounts set for the authority’s personal community charges under the relevant provision there mentioned.
(5) For the purposes of this section the relevant provisions are section 35(1) and (4) above.
(6) For the purposes of this section the excluded provisions are—
(a) sections 10(3) and (5), 12(3) and 14(4) above;
(b) sections 36(1) and 39(1) below;
(c) any provision of regulations under this or any other Act.
(1) Where an authority sets any amount in substitution under section 34 or 35 above (a new amount) anything paid to it by reference to the old amount shall be treated as paid by reference to the new amount.
(2) But if the old amount exceeds the new amount, the following shall apply as regards anything paid if it would not have been paid had the old amount been the same as the new amount—
(a) it shall be repaid if the person by whom it was paid so requires;
(b) in any other case it shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any community charge of the authority.
(3) Where an authority sets an amount or amounts in substitution under section 35(1) above it may recover from the precepting authority administrative expenses incurred by it in, or in consequence of, so doing.
(4) For the purposes of this section the old amount is the amount found by—
(a) taking the amount, or each of the amounts, for which the new amount is substituted (whether directly, or indirectly because of one or more intermediate substitutions),
(b) leaving out of account any amount to which section 35C(4) above applies, and
(c) taking the amount remaining or (if more than one remains) the last to be set.
(1) For the purposes of this section a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
(a) in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
(b) in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
(c) in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.
(2) Subsections (3) to (7) below apply if at the time a relevant charging authority sets an amount or amounts for a financial year under section 32 above a precept for the year has not been issued to it by a relevant precepting authority.
(3) If a precept for the previous financial year has been issued to it by the precepting authority, in setting an amount or amounts for the financial year under section 32 above the charging authority may include among the items listed in section 32(4) above an amount equal to that payable under the precept (or last precept) issued for the previous financial year; and in such a case section 32(4) shall be read accordingly.
(4) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has not been issued to it by the precepting authority, and an amount was included under subsection (3) above, the charging authority shall include among the items listed in section 32(4) above an amount equal to that included under subsection (3) above; and in such a case section 32(4) shall be read accordingly.
(5) If the precepting authority issues to the charging authority a precept for the year (originally or by way of substitute) then—
(a) if subsection (3) above does not apply, or no amount was included under it, the precept shall be treated as not having been issued,
(b) if an amount was included under subsection (3) above, and it is equal to or less than the amount of the precept, the amount of the precept shall be treated as equal to the amount included, and
(c) if an amount was included under subsection (3) above, and it exceeds the amount of the precept, the amount of the precept shall be treated as equal to its actual amount.
(6) If the precepting authority issues no precept to the charging authority for the year, the fact that an amount is included under subsection (3) above does not make the charging authority liable to pay anything to the precepting authority.
(7) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, section 32(4) and 35(3) and (5) above shall be read in accordance with subsection (5) above.
(8) Where the financial year mentioned in subsection (2) above is that beginning in 1990 this section shall have effect as if subsection (3) read—
(3) The charging authority may include among the items listed in section 32(4) above an amount equal to its estimate of the amount of any precept it expects will be issued to it for the year by the precepting authority; and in such a case section 32(4) shall be read accordingly.
(1) References in this section to the charging authority, the precepting authority and the financial year are to the charging authority, the precepting authority and the financial year mentioned in section 37(2) to (7) above.
(2) Where the charging authority includes under section 37(3) or (4) above an amount equal to that payable under a precept, section 33 above shall have effect as if among the items listed in subsection (3) there were included an amount equal to that payable under the precept, in a case where the precept is stated to be applicable to a part of the authority’s area.
(3) Where the charging authority includes under section 37(3) or (4) above an amount equal to its estimate of the amount of any precept it expects to be issued, in a case where it expects the precept will relate to a part only of its area section 33 above shall have effect as if—
(a) the reference in subsection (2) to an item relating to a part included a reference to an item the authority expects will relate to a part, and
(b) among the items listed in subsection (3) there were included an amount equal to the authority’s estimate of the amount of the precept it expects will be issued to it in relation to a part.
(4) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, sections 33 and 35(3) and (5) above shall be read in accordance with section 37(5) above.
(1) An authority which has set an amount or amounts under section 32, 34 or 35 above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amount or amounts in at least one newspaper circulating in the authority’s area.
(2) Failure to comply with subsection (1) above does not make the setting of an amount or amounts invalid.
(1) A charging authority shall determine a standard community charge multiplier for properties in its area.
(2) If the authority sees fit, different multipliers may be determined for properties of different specified classes.
(3) A specified class is such class as may be specified for the purposes of this section by the authority .
(4) If the Secretary of State so requires by regulations, a multiplier for a prescribed class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0,½, 1 and 1½ .
(5) An authority must determine under this section before 1 April 1990.
(6) Once a multiplier has been determined it shall remain effective for all chargeable financial years until varied (whether to comply with a requirement under subsection (4) above or otherwise).
(7) A multiplier as it has effect for a given financial year may only be varied before the year begins.
(8) Regulations under this section in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.
(9) A multiplier must be one of the following, namely, 0,½, 1, 1½ or 2.
(10) References to properties are to buildings, self-contained parts of buildings . . . in respect of which persons are or may become subject to standard community charges of the authority.
(11) A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—
(a) the use to which properties are put or are intended to be put;
(b) whether properties are occupied;
(c) the period for which properties have been unoccupied;
(d) the circumstances, other than financial circumstances, of persons subject to standard community charges;
(e) the capacity in which persons are subject to standard community charges;
(f) whether properties fall within a class prescribed in regulations under this section.
(g) the periods for which unoccupied properties have previously been occupied;
(h) the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;
(i) in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.
(11A) The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.
(12) Without prejudice to the generality of subsection (11A) above, a class may be prescribed by reference to one or more of the following factors—
(a) the physical characteristics of properties;
(b) the fact that properties are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions;
(c) the circumstances of persons subject to standard community charges.
(13) An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.
(14) Failure to comply with subsection (13) above does not invalidate the exercise of the power.
(15) The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.
(16) The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.
(1) In accordance with this Part the valuation officer for a billing authority in England shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).
(2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards ....
(2A) But —
(a) subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
(b) a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.
(3) A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....
(4) Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
(5) Not later than 31 December preceding a day on which a list is to be compiled the valuation officer shall send to the authority a copy of the list he proposes (on the information then before him) to compile.
(6) As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.
(6A) As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.
(6B) As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.
(7) A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.
(8) In compiling and maintaining the list which must be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this Part.
(2) A list must be compiled on 1 April in each revaluation year.
(3) Revaluation years are 2026 and every third year afterwards.
(4) A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
(5) Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
(6) No later than 31 December preceding a day on which a list is to be compiled, the valuation officer must send to the authority a copy of the list proposed to be compiled (on the information then before the officer).
(7) The authority must keep a copy of the proposed list electronically and must take such steps as it thinks suitable for giving notice of it.
(8) As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.
(9) The authority must keep a copy of the list electronically.
(10) The valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
(11) A list is within this subsection if it was—
(a) compiled under this section, or
(b) required to be compiled on 1 April 1990, 1 April 1996, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.
(12) In maintaining the list that was required to be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.
(1) A local non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, each hereditament which fulfils the following conditions on the day concerned—
(a) it is situated in the authority’s area,
(b) it is a relevant non-domestic hereditament,
(c) at least some of it is neither domestic property nor exempt from local non-domestic rating, and
(d) it is not a hereditament which must be shown for the day in a central non-domestic rating list.
(2) For each day on which a hereditament is shown in the local list, it must also show whether the hereditament—
(a) consists entirely of property which is not domestic, or
(b) is a composite hereditament.
(3) For each day on which a hereditament is shown in the list, it must also show whether any part of the hereditament is exempt from local non-domestic rating.
(4) For each day on which a hereditament is shown in the list, it must also show the rateable value of the hereditament
(5) The list must also contain such information about hereditaments shown in it as may be prescribed by the appropriate national authority by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.
(1) Each billing authority in England shall compile and maintain, in accordance with section 42B below, a list (to be called its rural settlement list).
(2) A rural settlement list shall have effect for each chargeable financial year and shall identify for each such year any settlements mentioned in subsection (3) below.
(3) The settlements referred to in subsection (2) above are those which—
(a) are wholly or partly within the authority’s area,
(b) appear to the authority to have had a population of not more than 3,000 on the last 31st December before the beginning of the chargeable financial year in question, and
(c) in that financial year are wholly or partly within an area designated by the Secretary of State by order as a rural area for the purposes of this section.
(4) A rural settlement list must identify the boundaries of each settlement (whether by defining the boundaries or referring to boundaries defined in a map or other document), but if a settlement is not wholly within the area of a billing authority the list need not identify the boundaries outside the authority’s area.
(5) An order under subsection (3)(c) above may provide for designating as a rural area any area for the time being identified by any person, in any manner, specified in the order.
(6) Subsection (1) above does not apply to a billing authority in respect of any chargeable financial year for which there are no such settlements as are mentioned in subsection (3) above (and, accordingly, if the authority has compiled a rural settlement list, it shall cease to maintain that list).
Local Government Finance Act 1988 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-1988-41
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com