UK Act of Parliament 1988 United Kingdom

Local Government Finance Act 1988

An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision …

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
Local Authority, VOA
Status
Amended (in force with amendments)
Penalty ceiling
Imprisonment 4 of 77 obligations carry a fine up to £200. 10 carry different penalties and 63 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person18 Occupier3 Trader1

Plus 55 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2684 other Acts
Occupier — also bound by 246 other Acts
Highways Act 1980 23 duties
Trader — also bound by 864 other Acts
Companies Act 2006 244 duties
Companies Act 1985 85 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

8 of 33 sections shown
s.001 The charges. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Charging authority must manage and collect local community chargesLocal authority
s.006 Community charges register. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Local authorities must compile and maintain a community charges registerLocal authority
s.009 Liability to contribute. (opens in a new tab) Regulated
  • Collect community charge contributions from residentsAny Person
s.015 Collective community charge. (opens in a new tab) Regulated
  • Pay collective community charge and manage resident contributionsAny Person
s.018 Discharge of liability. (opens in a new tab) Regulated
  • Pay your business rates and local tax liabilitiesAny Person
s.022 Administration and penalties. (opens in a new tab) Regulated
  • Fail to provide information for business rates or council taxAny Person
s.026 Community charges registration officer. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Charging authority must appoint and resource a registration officerLocal authority
s.026 Registration officer: information. Regulated
Other duties (1) — Crown / regulator
  • Registration officer must provide non-personal information to the Secretary of StateLocal authority
25 other sections in this Part — procedural and definitional
s.002 Persons subject to personal community charge. (opens in a new tab)
s.003 Persons subject to standard community charge. (opens in a new tab)
s.004 Section 3: interpretation. (opens in a new tab)
s.005 Persons subject to collective community charge. (opens in a new tab)
s.007 Persons subject to charges: miscellaneous. (opens in a new tab)
s.008 Registers: miscellaneous. (opens in a new tab)
s.010 Contributions: interpretation of formula. (opens in a new tab)
s.011 Contributions: further provisions. (opens in a new tab)
s.012 Personal community charge. (opens in a new tab)
s.013 Relief for students. (opens in a new tab)
s.013 Reduced liability.
s.014 Standard community charge. (opens in a new tab)
s.016 Joint and several liability: spouses. (opens in a new tab)
s.017 Joint and several liability: management arrangements. (opens in a new tab)
s.019 Co-owners. (opens in a new tab)
s.020 Contributions in aid. (opens in a new tab)
s.021 Standard community charge: special cases. (opens in a new tab)
s.023 Appeals. (opens in a new tab)
s.024 Appeals: preliminary steps. (opens in a new tab)
s.025 Death. (opens in a new tab)
s.027 Default powers as to registers. (opens in a new tab)
s.028 Default powers as to resources. (opens in a new tab)
s.029 Rights of electoral registration officers. (opens in a new tab)
s.030 Students. (opens in a new tab)
s.031 Interpretation. (opens in a new tab)
Part 2

1 of 12 sections shown
s.039 Information. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Local authorities must publish notice of council tax or rates amountsLocal authority
11 other sections in this Part — procedural and definitional
s.032 Amount for personal community charges. (opens in a new tab)
s.033 Setting of different amounts. (opens in a new tab)
s.034 Power to set substituted amounts. (opens in a new tab)
s.035 Duty to set substituted amounts. (opens in a new tab)
s.035 Section 35: interpretation.
s.035 Substitutions: maximum amounts.
s.035 Multiple substitutions.
s.036 Substituted amounts: supplementary. (opens in a new tab)
s.037 Power to anticipate precept. (opens in a new tab)
s.038 Anticipated precepts: supplementary. (opens in a new tab)
s.040 Standard community charge multipliers. (opens in a new tab)
Part 3

Non-Domestic Rating

9 of 57 sections shown
s.042 Preparation and maintenance of lists. Regulated
Other duties (1) — Crown / regulator
  • Local authorities must maintain and publish rural settlement listsLocal authority
s.043 Occupied hereditaments liability and reliefs. (opens in a new tab) Regulated
  • Pay business rates on occupied commercial propertyOccupier
s.045 Unoccupied hereditaments: liability and reliefs. (opens in a new tab) Regulated
  • Pay business rates on unoccupied commercial propertyAny Person
s.054 Central rating: liability and reliefs. (opens in a new tab) Regulated
  • Pay non-domestic rates if listed on a central rating listAny Person
s.061 Valuation officers. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Commissioners of Inland Revenue must appoint valuation officersCrown / Minister / Government department
s.063 Restrictions on onward disclosure of Revenue and Customs information Imprisonment
  • Unlawfully share tax or valuation dataAny Person
s.063 Liability to non-domestic rating: local lists Regulated
Other duties (1) — Crown / regulator
  • Local authorities must ignore artificial schemes to avoid business ratesLocal authority
s.063 Liability to non-domestic rating: central lists Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must disregard tax avoidance in business rates calculationsCrown / Minister / Government department
s.063 Liability to non-domestic rating: notification Regulated
Other duties (1) — Crown / regulator
  • Local authorities must notify persons of business rates liability and reviewsLocal authority
48 other sections in this Part — procedural and definitional
s.041 Local rating lists :England. (opens in a new tab)
s.041 Local non-domestic rating lists for Welsh billing authorities.
s.041 Local rating lists: Wales
s.042 Contents of local lists. (opens in a new tab)
s.042 Rural settlement list.
s.044 Occupied hereditaments: supplementary. (opens in a new tab)
s.044 Partly occupied hereditaments.
s.045 Unoccupied hereditaments: zero-rating
s.046 Unoccupied hereditaments: supplementary. (opens in a new tab)
s.046 Unoccupied hereditaments: new buildings.
s.047 Discretionary relief. (opens in a new tab)
s.048 Discretionary relief: supplementary. (opens in a new tab)
s.048 Discretionary relief: functions of Mayoral development corporations
s.049 Reduction or remission of liability. (opens in a new tab)
s.049 Cancellation of backdated liabilities for days in years 2005 to 2010
s.050 Joint owners or occupiers. (opens in a new tab)
s.051 Exemption. (opens in a new tab)
s.052 Central rating lists for England. (opens in a new tab)
s.052 Central rating lists for Wales
s.053 Contents of central lists. (opens in a new tab)
s.054 Postponement of compilation of Welsh lists for 2015 onwards
s.054 Power to amend revaluation year: Wales
s.054 Relief for telecommunications infrastructure
s.055 Alteration of lists. (opens in a new tab)
s.056 Valuation and multipliers. (opens in a new tab)
s.057 Special provision for 1990-95. (opens in a new tab)
s.057 Transitional provision for 2005 onwards: England
s.058 Special provision for 1995 onwards. (opens in a new tab)
s.059 Contributions in aid. (opens in a new tab)
s.059 Local retention of non-domestic rates
s.060 Pooling. (opens in a new tab)
s.062 Administration. (opens in a new tab)
s.062 Recovery by taking control of goods
s.063 Death. (opens in a new tab)
s.063 Disclosure of Revenue and Customs information
s.063 Freedom of information
s.063 Disclosure of valuation information to Northern Ireland rating officials
s.063 Artificial non-domestic rating avoidance arrangements: introduction
s.063 Meaning of “advantage”
s.063 Meaning of “artificial”
s.063 Appeals to valuation tribunal
s.063 Penalties
s.064 Hereditaments. (opens in a new tab)
s.065 Owners and occupiers. (opens in a new tab)
s.065 Crown property.
s.066 Domestic property. (opens in a new tab)
s.066 Unoccupied hereditaments: change of state of property to be disregarded
s.067 Interpretation: other provisions. (opens in a new tab)
Part 4

Precepts and Levies

0 of 10 sections shown
10 other sections in this Part — procedural and definitional
s.068 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.069 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.070 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.071 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.072 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.073 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.074 Levies. (opens in a new tab)
s.074 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
s.075 Special levies. (opens in a new tab)
s.075 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Part 5

Grants

13 of 35 sections shown
s.078 Requirement to specify determination in local government finance report. Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must specify grant distribution in finance reportsCrown / Minister / Government department
s.079 Effect of report’s approval. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must pay revenue support grants to local authoritiesCrown / Minister / Government department
s.083 Payment of sums. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must pay funding sums to local authoritiesCrown / Minister / Government department
s.084 Revenue support grant: Wales Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must pay revenue support grants to local authoritiesCrown / Minister / Government department
s.084 Determination of grant Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must determine and consult on local government grantsCrown / Minister / Government department
s.084 Local government finance reports Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must publish and distribute local government finance reportsCrown / Minister / Government department
s.084 Effect of report’s approval Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must pay revenue support grants to local authoritiesCrown / Minister / Government department
s.084 calculation of grant payable to receiving authorities Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must calculate and notify councils of revenue support grantsCrown / Minister / Government department
s.084 Payment of grant to receiving authorities Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must pay revenue support grants and manage adjustmentsCrown / Minister / Government department
s.084 Recalculation of grant following amending report Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must recalculate revenue support grants for local authoritiesCrown / Minister / Government department
s.084 Payment of grant following amending report Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must pay or reclaim grant differences to local authoritiesCrown / Minister / Government department
s.086 Additional grant: Wales Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must notify local authorities of additional grant fundingCrown / Minister / Government department
s.086 Effect of additional grant report’s approval: Wales Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must pay and distribute additional grants to local authoritiesCrown / Minister / Government department
22 other sections in this Part — procedural and definitional
s.076 Interpretation. (opens in a new tab)
s.077 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.077 Application of Chapter 2
s.078 Revenue support grant. (opens in a new tab)
s.080 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.081 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.082 Calculation of sums payable. (opens in a new tab)
s.084 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.084 Amending reports.
s.084 Calculation of sums payable under amending reports.
s.084 Payment of sums under amending reports.
s.084 Application of Chapter 3
s.084 Amending reports
s.084 Information deadlines
s.084 Application of this Chapter etc
s.085 Additional grant. (opens in a new tab)
s.086 Effect of report’s approval. (opens in a new tab)
s.087 Transport grants. (opens in a new tab)
s.088 Transport grants: supplementary. (opens in a new tab)
s.088 Council tax grants.
s.088 Special grants.
s.088 Special grants: Wales
Part 6

Funds

1 of 12 sections shown
s.093 The City fund. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Common Council must establish and manage the City fundLocal authority
11 other sections in this Part — procedural and definitional
s.089 Collection funds. (opens in a new tab)
s.089 Principal councils in Wales.
s.090 Payments to and from collection funds. (opens in a new tab)
s.091 General funds. (opens in a new tab)
s.092 General funds: supplementary. (opens in a new tab)
s.094 The City: further provisions. (opens in a new tab)
s.095 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.097 Principal transfers between funds. (opens in a new tab)
s.098 Other transfers between funds. (opens in a new tab)
s.099 Regulations about funds. (opens in a new tab)
Part 7

3 of 11 sections shown
s.102 Designation of authorities. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must notify designated authorities in writingCrown / Minister / Government department
s.107 Substituted calculations and precepts. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Local authorities must re-calculate tax limits if notified of errors or changesLocal authority
s.109 Other financial requirements. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Secretary of State may impose financial requirements on local authoritiesCrown / Minister / Government department
8 other sections in this Part — procedural and definitional
s.100 Power to designate authorities. (opens in a new tab)
s.101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.103 Transitional years: special provisions. (opens in a new tab)
s.104 Challenge of maximum amount. (opens in a new tab)
s.105 Acceptance of maximum amount. (opens in a new tab)
s.106 No challenge or acceptance. (opens in a new tab)
s.108 Failure to substitute. (opens in a new tab)
s.110 Information. (opens in a new tab)
Part 8

Financial Administration

9 of 9 sections shown
s.111 Interpretation. (opens in a new tab)

amended 27 times (opens in a new tab)

s.112 Financial administration as to certain authorities. (opens in a new tab)

amended 7 times (opens in a new tab)

s.113 Qualifications of responsible officer. (opens in a new tab)

amended 7 times (opens in a new tab)

s.114 Functions of responsible officer as regards reports. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Local Authority Chief Finance Officer must report unlawful spending or deficitsLocal authority

amended 28 times (opens in a new tab)

s.114 Functions of responsible officer as regards reports—local authorities operating executive arrangements Regulated
Other duties (1) — Crown / regulator
  • Council finance officers must report and stop unlawful local spendingLocal authority

amended 28 times

s.115 Authority’s duties as regards reports. (opens in a new tab)

amended 26 times (opens in a new tab)

s.115 Duties of Mayor of London and London Assembly as regards reports.

amended 26 times

s.115 Duties of executive as regards reports

amended 26 times

s.116 Information about consideration of reports etc. (opens in a new tab)

amended 12 times (opens in a new tab)

Part 9

Existing Rates, Precepts and Grants

2 of 11 sections shown
s.117 Rates and precepts: abolition. (opens in a new tab)

amended 4 times (opens in a new tab)

s.126 Variation of multipliers in supplementary reports. (opens in a new tab)

amended 2 times (opens in a new tab)

9 other sections in this Part — procedural and definitional
s.118 Rates: power to abolish or modify. (opens in a new tab)
s.119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.120 Refund of overpayments. (opens in a new tab)
s.121 Valuation according to tone of list. (opens in a new tab)
s.122 Rating of statutory water undertakings. (opens in a new tab)
s.123 Rating amendments: miscellaneous. (opens in a new tab)
s.124 Rate support grant: abolition. (opens in a new tab)
s.125 Transport grants: abolition. (opens in a new tab)
s.127 London Regional Transport grants: amendment. (opens in a new tab)
Part 10

Scotland

1 of 2 sections shown
s.128 Levying of rates. (opens in a new tab)

amended 1 time (opens in a new tab)

1 other section in this Part — procedural and definitional
s.129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
Part 11

Miscellaneous and General

10 of 26 sections shown
s.138 Judicial review. (opens in a new tab)

amended 4 times (opens in a new tab)

s.139 Functions to be discharged only by authority. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Special authorities must set rating multipliers themselvesLocal authority

amended 1 time (opens in a new tab)

s.139 Information.

amended 1 time

s.140 Separate administration in England and Wales. (opens in a new tab)

amended 9 times (opens in a new tab)

s.141 Payments to and from authorities. (opens in a new tab)

amended 12 times (opens in a new tab)

s.141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 12 times

s.141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

amended 12 times

s.143 Orders and regulations. (opens in a new tab)

amended 47 times (opens in a new tab)

s.143 Orders and regulations of the Welsh Ministers

amended 47 times

s.144 Interpretation: authorities. (opens in a new tab)

amended 3 times (opens in a new tab)

16 other sections in this Part — procedural and definitional
s.130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.135 Social security. (opens in a new tab)
s.136 Tribunals. (opens in a new tab)
s.137 Amendments. (opens in a new tab)
s.142 Saving for remedies. (opens in a new tab)
s.145 Interpretation: financial years etc. (opens in a new tab)
s.145 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
s.146 Interpretation: other provisions. (opens in a new tab)
s.147 Power to make supplementary provision. (opens in a new tab)
s.148 Finance. (opens in a new tab)
s.149 Repeals. (opens in a new tab)
s.150 Commencement: Scotland. (opens in a new tab)
s.151 Extent. (opens in a new tab)
s.152 Citation. (opens in a new tab)
Schedules

Schedules

39 of 382 shown
s.sch004 Schedule 4 para.3 Regulated
Other duties (1) — Crown / regulator
  • Magistrates' court must issue liability order if sum is unpaidTribunal / Court
s.sch004 Schedule 4 para.5 Regulated
  • Comply with attachment of earnings orders for unpaid ratesTrader
s.sch004 Schedule 4 para.8 Regulated
  • Wilful refusal or culpable neglect to pay business rates (imprisonment)Any Person
s.sch004za Occupied hereditaments: chargeable amount Imprisonment
  • Provide false information in a small business rate relief applicationAny Person
s.sch004za Small business rate relief Imprisonment
  • Make false statement in small business rate relief applicationAny Person
s.sch007 (1) Where a special authority has set a multiplier in... Regulated
Other duties (1) — Crown / regulator
  • Special authority must publish multiplier notice within 21 daysLocal authority
s.sch007 (1) A special authority’s non-domestic rating multiplier for a chargeable... Regulated
Other duties (1) — Crown / regulator
  • Special authority must set its non-domestic rating multiplier correctlyLocal authority
s.sch007b Main non-domestic rating accounts Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must keep a main non-domestic rating account each yearCrown / Minister / Government department
s.sch007b Determination of payments Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must notify local government representatives before setting payment basisCrown / Minister / Government department
s.sch007b Amending reports Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must notify, lay and distribute amending reportsCrown / Minister / Government department
s.sch007b Levy accounts Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must keep annual levy accounts for business rates systemCrown / Minister / Government department
s.sch007b Calculation of levy payments Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must calculate and notify levy payments for relevant authoritiesCrown / Minister / Government department
s.sch007b Calculation of safety net payments Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must calculate and notify safety net payments to relevant authoritiesCrown / Minister / Government department
s.sch007b Distribution of remaining balance Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must distribute remaining levy account balance to relevant authoritiesCrown / Minister / Government department
s.sch007b Designation of pool of authorities Regulated
Other duties (1) — Crown / regulator
  • Secretary of State may designate groups of councils with their agreementCrown / Minister / Government department
s.sch007b Designations subject to conditions Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must impose mandatory conditions on local authority designations, consult and notify on variationsCrown / Minister / Government department
s.sch007b Determination of the central and local share Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must determine central and local share percentages each yearCrown / Minister / Government department
s.sch007b Calculations and supply of information by relevant authorities Regulated
Other duties (1) — Crown / regulator
  • Local authorities must comply with Secretary of State directions on business rates calculationsLocal authority
s.sch008 Non-Domestic Rating: Pooling (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Calculate and pay non-domestic rating contributions to Welsh MinistersLocal authority
s.sch008 (1) In accordance with this Schedule the Welsh Ministers shall... Regulated
Other duties (1) — Crown / regulator
  • Welsh Ministers must maintain non-domestic rating account and send to Auditor GeneralCrown / Minister / Government department
s.sch009 Non-Domestic Rating: Administration (opens in a new tab) Imprisonment
  • Provide false or reckless information about business premisesOccupier
s.sch009 (1) A valuation officer may serve a notice on a... Imprisonment
  • Provide false information in response to a valuation noticeOccupier
s.sch009 (1) If a person on whom a notice is served... Prosecution
  • Fail to respond to valuation officer's information noticeAny Person

Fine up to £500

s.sch009 (1) Where regulations under this Schedule impose a duty on... Regulated
Other duties (1) — Crown / regulator
  • Public bodies must supply information to billing authorities when neededLocal authority
s.sch009 (1) The Welsh Ministers may by regulations require persons to... Prosecution
  • Provide false business rates informationAny Person

Fine up to £1,000

s.sch009 (1) If a valuation officer needs to value a hereditament... Prosecution
  • Obstruct a valuation officer entering a property for valuationAny Person

Fine up to £200

s.sch009 (1) If a valuation officer needs to value a hereditament... Regulated
  • Obstruct a valuation officer inspecting your premisesAny Person
s.sch009 (1) A billing authority in Wales may enter and survey... Prosecution
  • Obstruct a property inspection by Welsh billing authorityAny Person

Fine up to £200

s.sch010 Nature of benefits. Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must prescribe forms of community charge benefitCrown / Minister / Government department
s.sch011 Tribunals (opens in a new tab) Regulated
  • Agree in writing if referring a tax or rating dispute to arbitrationAny Person
s.sch011 (1) The Secretary of State shall make regulations providing for... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must make regulations establishing valuation tribunals in WalesCrown / Minister / Government department
s.sch011 (1) This paragraph applies to records which relate to decisions... Prosecution
  • Obstruct inspection of tribunal recordsAny Person

Fine up to £200

s.sch011 The Secretary of State shall make such payments as are... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must fund Welsh valuation tribunalsCrown / Minister / Government department
s.sch011 The tribunals shall exercise the jurisdiction conferred on them by—... Regulated
Other duties (1) — Crown / regulator
  • Tribunals must exercise jurisdiction under listed rating and council tax provisionsTribunal / Court
s.sch011 (1) Regulations under paragraph A19 or paragraph 1 may include... Prosecution
  • Fail to comply with witness or document order in appealAny Person

Fine up to £200

s.sch011 (1) The President must make tribunal business arrangements. Regulated
Other duties (1) — Crown / regulator
  • President must make tribunal business arrangements for appealsTribunal / Court
s.sch012a Schedule 12A para.2 Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must issue rules for calculating relevant populationCrown / Minister / Government department
s.sch012a Schedule 12A para.5 Regulated
Other duties (1) — Crown / regulator
  • Welsh charging authorities must calculate and report relevant population to precepting authoritiesLocal authority
s.sch012a Schedule 12A para.6 Regulated
Other duties (1) — Crown / regulator
  • Local authority must calculate relevant population for chargeable financial yearsLocal authority
343 other schedules
s.003 Imposition by authority (opens in a new tab)
s.004 Introduction (opens in a new tab)
s.005 Non-Domestic Rating: Exemption (opens in a new tab)
s.012 Amendments (opens in a new tab)
s.013 Repeals (opens in a new tab)
s.sch001 Persons in detention (opens in a new tab)
s.sch001 Schedule 1 para.1
s.sch001 Schedule 1 para.10
s.sch001 Schedule 1 para.11
s.sch001 Schedule 1 para.12
s.sch001 Schedule 1 para.13
s.sch001 Schedule 1 para.14
s.sch001 Schedule 1 para.2
s.sch001 Schedule 1 para.3
s.sch001 Schedule 1 para.4
s.sch001 Schedule 1 para.5
s.sch001 Schedule 1 para.6
s.sch001 Schedule 1 para.6A
s.sch001 Schedule 1 para.7
s.sch001 Schedule 1 para.8
s.sch001 Schedule 1 para.9
s.sch002 Introduction (opens in a new tab)
s.sch002 Schedule 2 para.1
s.sch002 Schedule 2 para.10
s.sch002 Schedule 2 para.11
s.sch002 Schedule 2 para.13
s.sch002 Schedule 2 para.13A
s.sch002 Schedule 2 para.14
s.sch002 Schedule 2 para.15
s.sch002 Schedule 2 para.16
s.sch002 Schedule 2 para.17
s.sch002 Schedule 2 para.18
s.sch002 Schedule 2 para.19
s.sch002 Schedule 2 para.2
s.sch002 Schedule 2 para.20
s.sch002 Schedule 2 para.21
s.sch002 Schedule 2 para.3
s.sch002 Schedule 2 para.4
s.sch002 Schedule 2 para.5
s.sch002 Schedule 2 para.5A
s.sch002 Schedule 2 para.6
s.sch002 Schedule 2 para.7
s.sch002 Schedule 2 para.8
s.sch002 Schedule 2 para.9
s.sch002 Schedule 2 para.9A
s.sch003 Schedule 3 para.1
s.sch003 Schedule 3 para.2
s.sch003 Schedule 3 para.3
s.sch003 Schedule 3 para.3A
s.sch003 Schedule 3 para.4
s.sch003 Schedule 3 para.5
s.sch003 Schedule 3 para.6
s.sch004 Schedule 4 para.1
s.sch004 Schedule 4 para.10
s.sch004 Schedule 4 para.11
s.sch004 Schedule 4 para.12
s.sch004 Schedule 4 para.13
s.sch004 Schedule 4 para.14
s.sch004 Schedule 4 para.15
s.sch004 Schedule 4 para.16
s.sch004 Schedule 4 para.17
s.sch004 Schedule 4 para.18
s.sch004 Schedule 4 para.19
s.sch004 Schedule 4 para.2
s.sch004 Schedule 4 para.20
s.sch004 Schedule 4 para.21
s.sch004 Schedule 4 para.21A
s.sch004 Schedule 4 para.21B
s.sch004 Schedule 4 para.22
s.sch004 Schedule 4 para.23
s.sch004 Schedule 4 para.24
s.sch004 Schedule 4 para.25
s.sch004 Schedule 4 para.26
s.sch004 Schedule 4 para.27
s.sch004 Schedule 4 para.28
s.sch004 Schedule 4 para.4
s.sch004 Schedule 4 para.6
s.sch004 Schedule 4 para.7
s.sch004 Schedule 4 para.9
s.sch004a Non-Domestic Rating: New Buildings (Completion Days)
s.sch004a (1) If it comes to the notice of a billing...
s.sch004a (1) Section 46A(6) applies for the purposes of this Schedule....
s.sch004a (1) A completion notice shall specify the building to which...
s.sch004a (1) If the person on whom a completion notice is...
s.sch004a (1) A person on whom a completion notice is served...
s.sch004a Where a completion notice is not withdrawn and no appeal...
s.sch004a (1) Where an appeal under paragraph 4 above is brought...
s.sch004a (1) A billing authority shall supply to the valuation officer...
s.sch004a Without prejudice to any other mode of service, a completion...
s.sch004a (1) This paragraph applies in the case of a building...
s.sch004za Subject to the following provisions of this Schedule, the chargeable...
s.sch004za (1) This paragraph applies for the purposes of this Schedule....
s.sch004za For the purposes of this Schedule, “the appropriate national authority”...
s.sch004za Charitable rate relief
s.sch004za (1) Paragraph 2 does not apply where the hereditament is...
s.sch004za Improvement rate relief
s.sch004za Introduction
s.sch004za Heat networks rate relief
s.sch004za Public lavatories rate relief
s.sch004za Rural rate relief
s.sch004za Power to confer additional partial reliefs
s.sch004za Power to confer additional full reliefs
s.sch004za Power to vary or withdraw reliefs
s.sch004za In relation to any hereditament in respect of which the...
s.sch004za The Welsh Ministers may by regulations amend paragraph 9 for...
s.sch004zb Unoccupied hereditaments: chargeable amount
s.sch004zb (1) Subject to the following provisions of this Schedule, the...
s.sch004zb Charitable rate relief
s.sch004zb Power to confer partial reliefs: Wales
s.sch004zb Power to confer additional full reliefs
s.sch004zb Power to vary or withdraw reliefs
s.sch004zb (1) In relation to a hereditament in respect of which...
s.sch004zb The Welsh Ministers may by regulations amend paragraph 2D for...
s.sch004zb (1) This paragraph applies for the purposes of this Schedule....
s.sch004zb For the purposes of this Schedule, “the appropriate national authority”...
s.sch005 A hereditament is exempt to the extent that it consists...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 A hereditament is exempt to the extent that it consists...
s.sch005 A hereditament is exempt to the extent that it consists...
s.sch005 (1) A hereditament which is occupied (as mentioned in section...
s.sch005 (1) A hereditament which is occupied (as mentioned in section...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005 (1) Agricultural land is— (a) land used as arable, meadow...
s.sch005 (1) The Secretary of State may in relation to England...
s.sch005 (1) The Welsh Ministers may by regulations, for the purpose...
s.sch005 (1) This paragraph applies for the purposes of this Schedule....
s.sch005 A building is an agricultural building if it is not...
s.sch005 (1) A building is an agricultural building if it is...
s.sch005 (1) A building is an agricultural building if—
s.sch005 (1) A building is an agricultural building if it is...
s.sch005 (1) A building is an agricultural building if it is...
s.sch005 (1) In paragraphs 1 and 3 to 7 above “agricultural...
s.sch005 (1) A hereditament is exempt to the extent that it...
s.sch005a Central rating: chargeable amount
s.sch005a Subject to the following provisions of this Schedule, the chargeable...
s.sch005a Charitable rate relief
s.sch005a Improvement rate relief
s.sch005a Unoccupied hereditaments rate relief
s.sch005a Power to confer additional partial reliefs: Wales
s.sch005a Power to confer additional full reliefs
s.sch005a Power to vary or withdraw reliefs
s.sch005a (1) This paragraph applies if— (a) for any day in...
s.sch005a (1) This paragraph applies if— (a) for any day in...
s.sch005a The Welsh Ministers may by regulations amend paragraph 5A for...
s.sch005a (1) This paragraph applies for the purposes of this Schedule....
s.sch005a For the purposes of this Schedule, “the appropriate national authority”...
s.sch006 Non-Domestic Rating: Valuation (opens in a new tab)
s.sch006 This Schedule has effect to determine the rateable value of...
s.sch006 (1) The rateable value of a non-domestic hereditament none of...
s.sch006 (1) This paragraph applies to any hereditament the whole or...
s.sch006 (1) This paragraph applies where— (a) the rateable value of...
s.sch006 (1) This paragraph applies where— (a) a hereditament consists wholly...
s.sch006 (1) Sub-paragraph (2) applies for the purposes of—
s.sch006 (1) The Secretary of State may by order provide that...
s.sch007 Non-Domestic Rating: Multipliers (opens in a new tab)
s.sch007 (1) This Part of this Schedule has effect to determine...
s.sch007 (1) Where a special authority has set multipliers for a...
s.sch007 (1) In the revenue support grant report for the financial...
s.sch007 (1) In relation to England, the small business non-domestic rating...
s.sch007 (1) In relation to England, the non-domestic rating multiplier for...
s.sch007 (1) ... The non-domestic rating multiplier for a chargeable financial...
s.sch007 In relation to England, the small business non-domestic rating multiplier...
s.sch007 (1) In relation to England, the non-domestic rating multiplier for...
s.sch007 (1) This paragraph applies for the purposes of paragraphs 3B...
s.sch007 (1) . . . . . . . . ....
s.sch007 (1) In relation to a relevant financial year the Secretary...
s.sch007 (1) A multiplier must be specified under paragraph 2 above...
s.sch007 (1) A special authority’s small business non-domestic rating multiplier for...
s.sch007 (1) The Treasury may by regulations make provision in accordance...
s.sch007 This Part of this Schedule has effect to determine, in...
s.sch007 (1) This paragraph applies for the purposes of this Part...
s.sch007 (1) References in paragraph A10 to the consumer prices index...
s.sch007 (1) Regulations under this Part of this Schedule are to...
s.sch007 Introduction
s.sch007 Calculation of non-domestic rating multiplier: revaluation years
s.sch007 Calculation of non-domestic rating multiplier: other years
s.sch007 Calculation of differential multipliers
s.sch007 Calculation of differential multipliers: supplementary
s.sch007 Welsh Ministers’ power to alter the calculations for non-domestic rating multipliers
s.sch007 Making and giving notice of calculations etc.
s.sch007 In this Part— (a) Chapter 2 makes provision about the...
s.sch007 Interpretation
s.sch007 Revaluation years
s.sch007 Other years
s.sch007 Revaluation years
s.sch007 Other years
s.sch007 (1) The Treasury may by regulations make provision for the...
s.sch007 (1) The Secretary of State must— (a) calculate each multiplier...
s.sch007 A calculation made by the Secretary of State under paragraph...
s.sch007 In calculating a multiplier a part of a whole (if...
s.sch007a Non-Domestic Rating: 1990-95
s.sch007a (1) The transitional period is the period consisting of the...
s.sch007a (1) The Secretary of State may make regulations containing rules...
s.sch007a (1) The Secretary of State may make regulations containing rules...
s.sch007a Without prejudice to the generality of sections 143 (1) and...
s.sch007a (1) As regards a transitional day a hereditament is a...
s.sch007a (1) The notional chargeable amount for a hereditament for each...
s.sch007a (1) The base liability for a hereditament for each day...
s.sch007a (1) Sub-paragraph (2) below applies in a case where the...
s.sch007a (1) This paragraph has effect to determine A in relation...
s.sch007a (1) Paragraph 9 below applies to a hereditament for a...
s.sch007a (1) Paragraph 9 below applies to a hereditament for a...
s.sch007a (1) In a case where this paragraph applies, for the...
s.sch007b Local retention of non-domestic rates
s.sch007b Regulations about administrative arrangements
s.sch007b Payments out of deduction from central share payments
s.sch007b Calculations following local government finance report
s.sch007b Payments following local government finance report
s.sch007b Calculations following amending report
s.sch007b Payments following amending report
s.sch007b Relationship with other provisions
s.sch007b Credits and debits
s.sch007b Credits and debits
s.sch007b End of year calculations
s.sch007b Regulations about calculation of levy payments
s.sch007b Levy payments following calculations
s.sch007b Regulations about calculation of safety net payments
s.sch007b Safety net payments following calculations
s.sch007b Regulations about payments on account
s.sch007b Calculation of remaining balance on levy account
s.sch007b End of year calculations
s.sch007b Relationship with other provisions
s.sch007b Regulations about deemed and actual rating income
s.sch007b Regulations about transitional protection payments
s.sch007b Effect of designation in relation to Part 5
s.sch007b Effect of designation in relation to Part 7
s.sch007b Further provisions about effect of designation
s.sch007b Designation of areas
s.sch007b Designation of classes of hereditament
s.sch007b Payments to relevant authorities
s.sch007b Estimates of amounts to be disregarded
s.sch007b Regulations about calculations and supply of information
s.sch007b Interpretation of Schedule
s.sch007b Local government finance reports
s.sch007b Payments to the Secretary of State in respect of the central share
s.sch007b Regulations about administrative arrangements
s.sch007b Regulations about deductions from central share payments
s.sch007b Regulations about payments
s.sch008 (1) A local government finance report for a financial year...
s.sch008 (1) This paragraph applies where— (a) in relation to a...
s.sch008 (1) Where the Welsh Ministers propose to make two local...
s.sch008 (1) This paragraph applies where— (a) the Assembly approves by...
s.sch008 (1) The Welsh Ministers may set a deadline for the...
s.sch008 (1) Where a calculation is made under paragraph 11(3) or...
s.sch008 (1) Subject to sub-paragraph (6) below, after a local government...
s.sch008 (1) As soon as is reasonably practicable after an amending...
s.sch008 (1) This paragraph applies where— (a) a report is made...
s.sch008 (1) This paragraph applies where a calculation (the relevant calculation)...
s.sch008 Sums required for the making of payments by the Welsh...
s.sch008 Schedule 8 para.16n1
s.sch008 (1) For each chargeable financial year the following shall be...
s.sch008 (1) As soon as is reasonably practicable after the end...
s.sch008 Any reference in this Part of this Schedule to a...
s.sch008 (1) The Welsh Ministers may make regulations containing rules for...
s.sch008 (1) This paragraph applies where regulations under paragraph 4 above...
s.sch008 (1) Any calculation under paragraph 5 above of the amount...
s.sch008 Where an amount has become payable under any provision of...
s.sch008 (1) For the purposes of this Part of this Schedule...
s.sch008 (1) Before a financial year begins the Welsh Ministers shall...
s.sch008 (1) Where the Welsh Ministers make two local government finance...
s.sch009 The appropriate national authority may make regulations containing such provision...
s.sch009 (1) In this paragraph— (a) references to the ratepayer are...
s.sch009 (1) This paragraph applies to any sum which has become...
s.sch009 (1) This paragraph applies to— (a) any sum which has...
s.sch009 (1) Regulations under this Schedule may include provision that a...
s.sch009 A valuation officer or, as the case may be, billing...
s.sch009 (1) A person may appeal to a valuation tribunal if...
s.sch009 (1) Subject to sub-paragraph (2) below, any penalty imposed under...
s.sch009 (1) Any sums received by a valuation officer by way...
s.sch009 (1) The Secretary of State in relation to England, and...
s.sch009 The Secretary of State in relation to England, and the...
s.sch009 Where a valuation officer requires the name or address of...
s.sch009 (1) If in the course of the exercise of its...
s.sch009 (1) A person may require a valuation officer of a...
s.sch009 (1) A person may require a valuation officer of a...
s.sch009 (1) A person may, at a reasonable time and without...
s.sch010 Competition test: functions and agreements relating to buses (opens in a new tab)
s.sch010 The Social Security Act 1986 shall be amended as mentioned...
s.sch010 Schedule 10 para.10
s.sch010 Schedule 10 para.11
s.sch010 Schedule 10 para.12
s.sch010 Schedule 10 para.2
s.sch010 Schedule 10 para.3
s.sch010 Schedule 10 para.4
s.sch010 Couples.
s.sch010 Schedule 10 para.7
s.sch010 Community charge benefits: administration.
s.sch010 (1) Section 56 (legal proceedings) shall be amended as follows....
s.sch011 (1) This paragraph applies where a tribunal orders—
s.sch011 (1) This paragraph applies where a tribunal orders a billing...
s.sch011 (1) Regulations under paragraph A19 or paragraph 1 above may...
s.sch011 In this Part references to a tribunal are—
s.sch011 Regulations under paragraph 3 above may include—
s.sch011 Regulations under paragraph A3 or paragraph 4 above may include—...
s.sch011 (1) Without prejudice to sections 143(1) and 143A(2)(b) , regulations...
s.sch011 (1) Where a tribunal, arbitrator, umpire or court deals with...
s.sch011 In this Schedule— “ the 1967 Act ” means the...
s.sch011 In this Part, references to a tribunal are references to...
s.sch011 (1) This paragraph applies as regards any matter which falls...
s.sch011 (1) Regulations under paragraph 1 above may include provision—
s.sch011 (1) Regulations under paragraph 1 above ... may include provision—...
s.sch011 (1) Regulations under paragraph 1 above ... may include provision...
s.sch011 (1) Regulations under paragraph 1 above may include—
s.sch011 (1) This paragraph applies where a tribunal orders—
s.sch011 There shall be a Valuation Tribunal for England.
s.sch011 The Lord Chancellor may remove a member of the Tribunal...
s.sch011 It is for the Secretary of State to determine what...
s.sch011 It is for the Secretary of State to determine what...
s.sch011 It is for the Secretary of State to determine—
s.sch011 The Valuation Tribunal Service must pay any amount which is...
s.sch011 The President may make arrangements for the organisation of the...
s.sch011 (1) The President or a Vice-President may delegate any of...
s.sch011 (1) This paragraph applies if a member of the Tribunal...
s.sch011 (1) A member of the First-tier Tribunal (an “FTT member”)...
s.sch011 (1) The Secretary of State may, by regulations, make provision...
s.sch011 (1) The jurisdiction of the existing English tribunals, including their...
s.sch011 In this Part— (a) “ Tribunal ” means the Valuation...
s.sch011 (1) This paragraph applies as regards any matter which falls...
s.sch011 The Tribunal is to consist of the following members—
s.sch011 A Vice-President has the functions assigned to him by the...
s.sch011 (1) This paragraph applies if— (a) the office of President...
s.sch011 (1) It is for the Lord Chancellor to appoint the...
s.sch011 (1) It is for the Secretary of State to determine...
s.sch011 (1) A member of the Tribunal shall hold office in...
s.sch012 (1) The following shall be substituted for section 6(1)(a) of...
s.sch012 In section 6 of the Local Government (Scotland) Act 1975...
s.sch012 (1) In section 9 of that Act (payment of rates...
s.sch012 In subsection (7) of section 2 of the Local Government,...
s.sch012 (1) In paragraph 3 of the Schedule to the Commonwealth...
s.sch012 In section 6 of the Valuation and Rating (Scotland) Act...
s.sch012 In section 2(2) of the International Organisations Act 1968 after...
s.sch012 (1) In section 55(2) and (4) of the Road Traffic...
s.sch012 In subsection (2) of section 4 of the Local Government...
s.sch012a Population of area
s.sch012a Schedule 12A para.1
s.sch012a Schedule 12A para.3
s.sch012a Schedule 12A para.4

Help complying

Guvnor’s practical routes through this instrument.

Open a shop

Start a retail business and open your first shop

Start a restaurant

Open a restaurant, cafe, or food business

Grow your retail business

Scale your retail business - expand online, open new locations, build your team, and manage increased compliance as you grow

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Launch a brewery, distillery, winery, or cidery in the UK

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Ongoing compliance and operational guidance for established retail businesses

Diversify your farm business

Explore farm diversification opportunities - farm shops, holiday accommodation, renewable energy, equestrian facilities, event spaces, and rural business units

Business rates relief in Wales

Business rates in Wales are set by the Welsh Government, with their own multipliers and reliefs. Small Business Rates Relief is permanent …

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How to claim Improvement Relief in Wales, which delays any business rates increase resulting from property improvements for 12 months. The Welsh …
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Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.