UK Act of Parliament 1988 United Kingdom

Local Government Finance Act 1988

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

Enforced by

Local Authority, VOA

What's here

71 compliance obligations, 10 practical guides across 4 topics · 14 journeys

Penalty landscape

4 of 71 obligations carry a fine up to £200. 10 carry different penalties and 57 have no criminal penalty — flagged in the list below.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Any Person 18
  • Occupier 3
  • Trader 1

Plus 49 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

2 guides

Supporting — topic alignment

5 guides

Mentioned in related content

3 guides

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Any Person also bound by 2338 other Acts (top 5 shown)
Occupiers also bound by 259 other Acts (top 5 shown)
Traders also bound by 826 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part I

s.001

The charges.

Other duties (1) — Crown / regulator
  • Charging authority must manage and collect local community charges Local authority
s.006

Community charges register.

Other duties (1) — Crown / regulator
  • Local authorities must compile and maintain a community charges register Local authority
s.026

Registration officer: information.

Other duties (1) — Crown / regulator
  • Registration officer must provide non-personal information to the Secretary of State Local authority
Browse 25 other sections in this Part — procedural / definitional / commencement
s.013

Reduced liability.

Part II

s.039

Information.

Other duties (1) — Crown / regulator
  • Local authorities must publish notice of council tax or rates amounts Local authority
Browse 11 other sections in this Part — procedural / definitional / commencement
s.035

Section 35: interpretation.

s.035

Substitutions: maximum amounts.

s.035

Multiple substitutions.

Part III — Non-Domestic Rating

s.042

Preparation and maintenance of lists.

Other duties (1) — Crown / regulator
  • Local authorities must maintain and publish rural settlement lists Local authority
s.061

Valuation officers.

Other duties (1) — Crown / regulator
  • Commissioners of Inland Revenue must appoint valuation officers Crown / Minister / Government department
s.063

Restrictions on onward disclosure of Revenue and Customs information

2 years imprisonment
  • Unlawfully share tax or valuation data Any Person
s.063

Liability to non-domestic rating: local lists

Other duties (1) — Crown / regulator
  • Local authorities must ignore artificial schemes to avoid business rates Local authority
s.063

Liability to non-domestic rating: central lists

Other duties (1) — Crown / regulator
  • Welsh Ministers must disregard tax avoidance in business rates calculations Crown / Minister / Government department
s.063

Liability to non-domestic rating: notification

Other duties (1) — Crown / regulator
  • Local authorities must notify persons of business rates liability and reviews Local authority
Browse 48 other sections in this Part — procedural / definitional / commencement
s.041

Local non-domestic rating lists for Welsh billing authorities.

s.041

Local rating lists: Wales

s.042

Rural settlement list.

s.044

Partly occupied hereditaments.

s.045

Unoccupied hereditaments: zero-rating

s.046

Unoccupied hereditaments: new buildings.

s.048

Discretionary relief: functions of Mayoral development corporations

s.049

Cancellation of backdated liabilities for days in years 2005 to 2010

s.052

Central rating lists for Wales

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.057

Transitional provision for 2005 onwards: England

s.059

Local retention of non-domestic rates

s.062

Recovery by taking control of goods

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.065

Crown property.

s.066

Unoccupied hereditaments: change of state of property to be disregarded

Part IV — Precepts and Levies

Browse 10 other sections in this Part — procedural / definitional / commencement
s.074

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.075

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

Part V — Grants

s.078

Requirement to specify determination in local government finance report.

Other duties (1) — Crown / regulator
  • Secretary of State must specify grant distribution in finance reports Crown / Minister / Government department
s.079

Effect of report’s approval.

Other duties (1) — Crown / regulator
  • Secretary of State must pay revenue support grants to local authorities Crown / Minister / Government department
s.083

Payment of sums.

Other duties (1) — Crown / regulator
  • Secretary of State must pay funding sums to local authorities Crown / Minister / Government department
s.084

Revenue support grant: Wales

Other duties (1) — Crown / regulator
  • Welsh Ministers must pay revenue support grants to local authorities Crown / Minister / Government department
s.084

Determination of grant

Other duties (1) — Crown / regulator
  • Welsh Ministers must determine and consult on local government grants Crown / Minister / Government department
s.084

Local government finance reports

Other duties (1) — Crown / regulator
  • Welsh Ministers must publish and distribute local government finance reports Crown / Minister / Government department
s.084

Effect of report’s approval

Other duties (1) — Crown / regulator
  • Welsh Ministers must pay revenue support grants to local authorities Crown / Minister / Government department
s.084

calculation of grant payable to receiving authorities

Other duties (1) — Crown / regulator
  • Welsh Ministers must calculate and notify councils of revenue support grants Crown / Minister / Government department
s.084

Payment of grant to receiving authorities

Other duties (1) — Crown / regulator
  • Welsh Ministers must pay revenue support grants and manage adjustments Crown / Minister / Government department
s.084

Recalculation of grant following amending report

Other duties (1) — Crown / regulator
  • Welsh Ministers must recalculate revenue support grants for local authorities Crown / Minister / Government department
s.084

Payment of grant following amending report

Other duties (1) — Crown / regulator
  • Welsh Ministers must pay or reclaim grant differences to local authorities Crown / Minister / Government department
s.086

Additional grant: Wales

Other duties (1) — Crown / regulator
  • Welsh Ministers must notify local authorities of additional grant funding Crown / Minister / Government department
s.086

Effect of additional grant report’s approval: Wales

Other duties (1) — Crown / regulator
  • Welsh Ministers must pay and distribute additional grants to local authorities Crown / Minister / Government department
Browse 22 other sections in this Part — procedural / definitional / commencement
s.077

Application of Chapter 2

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.088

Council tax grants.

s.088

Special grants.

s.088

Special grants: Wales

Part VI — Funds

s.093

The City fund.

Other duties (1) — Crown / regulator
  • Common Council must establish and manage the City fund Local authority
Browse 11 other sections in this Part — procedural / definitional / commencement
s.089

Principal councils in Wales.

Part VII

s.109

Other financial requirements.

Other duties (1) — Crown / regulator
  • Secretary of State may impose financial requirements on local authorities Crown / Minister / Government department
Browse 9 other sections in this Part — procedural / definitional / commencement

Part VIII — Financial Administration

s.114

Functions of responsible officer as regards reports—local authorities operating executive arrangements

Amended 28 times
Other duties (1) — Crown / regulator
  • Council finance officers must report and stop unlawful local spending Local authority
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

Part IX — Existing Rates, Precepts and Grants

Browse 9 other sections in this Part — procedural / definitional / commencement

Part X — Scotland

Browse 1 other section in this Part — procedural / definitional / commencement

Part XI — Miscellaneous and General

s.139

Information.

Amended 1 time
s.141

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

Amended 12 times
s.141

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

Amended 12 times
s.143

Orders and regulations of the Welsh Ministers

Amended 47 times
Browse 16 other sections in this Part — procedural / definitional / commencement
s.145

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

Schedules

s.sch004

Schedule 4 para.3

Other duties (1) — Crown / regulator
  • Magistrates' court must issue liability order if sum is unpaid Tribunal / Court
s.sch004

Schedule 4 para.5

  • Comply with attachment of earnings orders for unpaid rates Trader
s.sch004

Schedule 4 para.8

  • Wilful refusal or culpable neglect to pay business rates (imprisonment) Any Person
s.sch004za

Occupied hereditaments: chargeable amount

3 months imprisonment
  • Provide false information in a small business rate relief application Any Person
s.sch004za

Small business rate relief

3 months imprisonment
  • Make false statement in small business rate relief application Any Person
s.sch007b

Main non-domestic rating accounts

Other duties (1) — Crown / regulator
  • Secretary of State must keep a main non-domestic rating account each year Crown / Minister / Government department
s.sch007b

Determination of payments

Other duties (1) — Crown / regulator
  • Secretary of State must notify local government representatives before setting payment basis Crown / Minister / Government department
s.sch007b

Amending reports

Other duties (1) — Crown / regulator
  • Secretary of State must notify, lay and distribute amending reports Crown / Minister / Government department
s.sch007b

Levy accounts

Other duties (1) — Crown / regulator
  • Secretary of State must keep annual levy accounts for business rates system Crown / Minister / Government department
s.sch007b

Calculation of levy payments

Other duties (1) — Crown / regulator
  • Secretary of State must calculate and notify levy payments for relevant authorities Crown / Minister / Government department
s.sch007b

Calculation of safety net payments

Other duties (1) — Crown / regulator
  • Secretary of State must calculate and notify safety net payments to relevant authorities Crown / Minister / Government department
s.sch007b

Distribution of remaining balance

Other duties (1) — Crown / regulator
  • Secretary of State must distribute remaining levy account balance to relevant authorities Crown / Minister / Government department
s.sch007b

Designation of pool of authorities

Other duties (1) — Crown / regulator
  • Secretary of State may designate groups of councils with their agreement Crown / Minister / Government department
s.sch007b

Designations subject to conditions

Other duties (1) — Crown / regulator
  • Secretary of State must impose mandatory conditions on local authority designations, consult and notify on variations Crown / Minister / Government department
s.sch007b

Calculations and supply of information by relevant authorities

Other duties (1) — Crown / regulator
  • Local authorities must comply with Secretary of State directions on business rates calculations Local authority
s.sch008

Non-Domestic Rating: Pooling

Other duties (1) — Crown / regulator
  • Calculate and pay non-domestic rating contributions to Welsh Ministers Local authority
s.sch008

(1) In accordance with this Schedule the Welsh Ministers shall...

Other duties (1) — Crown / regulator
  • Welsh Ministers must maintain non-domestic rating account and send to Auditor General Crown / Minister / Government department
s.sch009

(1) A valuation officer may serve a notice on a...

3 months imprisonment
  • Provide false information in response to a valuation notice Occupier
s.sch009

(1) If a person on whom a notice is served...

Fine up to £500
  • Fail to respond to valuation officer's information notice Any Person
s.sch009

(1) Where regulations under this Schedule impose a duty on...

Other duties (1) — Crown / regulator
  • Public bodies must supply information to billing authorities when needed Local authority
s.sch009

(1) The Welsh Ministers may by regulations require persons to...

Fine up to £1,000
  • Provide false business rates information Any Person
s.sch009

(1) If a valuation officer needs to value a hereditament...

Fine up to £200
  • Obstruct a valuation officer entering a property for valuation Any Person
s.sch009

(1) If a valuation officer needs to value a hereditament...

  • Obstruct a valuation officer inspecting your premises Any Person
s.sch009

(1) A billing authority in Wales may enter and survey...

Fine up to £200
  • Obstruct a property inspection by Welsh billing authority Any Person
s.sch010

Nature of benefits.

Other duties (1) — Crown / regulator
  • Secretary of State must prescribe forms of community charge benefit Crown / Minister / Government department
s.sch011

Tribunals

  • Agree in writing if referring a tax or rating dispute to arbitration Any Person
s.sch011

(1) The Secretary of State shall make regulations providing for...

Other duties (1) — Crown / regulator
  • Secretary of State must make regulations establishing valuation tribunals in Wales Crown / Minister / Government department
s.sch011

(1) This paragraph applies to records which relate to decisions...

Fine up to £200
  • Obstruct inspection of tribunal records Any Person
s.sch011

The Secretary of State shall make such payments as are...

Other duties (1) — Crown / regulator
  • Secretary of State must fund Welsh valuation tribunals Crown / Minister / Government department
s.sch011

(1) Regulations under paragraph A19 or paragraph 1 may include...

Fine up to £200
  • Fail to comply with witness or document order in appeal Any Person
s.sch011

(1) The President must make tribunal business arrangements.

Other duties (1) — Crown / regulator
  • President must make tribunal business arrangements for appeals Tribunal / Court
s.sch012a

Schedule 12A para.2

Other duties (1) — Crown / regulator
  • Secretary of State must issue rules for calculating relevant population Crown / Minister / Government department
s.sch012a

Schedule 12A para.5

Other duties (1) — Crown / regulator
  • Welsh charging authorities must calculate and report relevant population to precepting authorities Local authority
s.sch012a

Schedule 12A para.6

Other duties (1) — Crown / regulator
  • Local authority must calculate relevant population for chargeable financial years Local authority
Browse 347 other Schedules — structural / supplementary
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

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

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

(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) Where a special authority has set a multiplier in...

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 non-domestic rating multiplier for a chargeable...

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

Determination of the central and local share

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

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

The tribunals shall exercise the jurisdiction conferred on them by—...

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

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Local Authority (Environmental Health / Licensing / Planning)

Local councils enforce food safety (via Environmental Health Officers), issue alcohol licences, grant planning permission, and regulate certain business activities at local …

VOA

Valuation Office Agency

Executive agency of HMRC. Provides property valuations for council tax and business rates. Maintains the rating list used to calculate business rates. …

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