Local Government Finance Act 1992
What this means for your business
- Enforced by
- VOA
- Applies to
- United Kingdom
Guidance
We are still building practical guidance for this legislation.
Read the full text on legislation.gov.ukSections and provisions
213 classified provisions from this legislation.
Duties 53
- s.4 Dwellings chargeable to council tax.
- s.15 Valuation tribunals.
- s.20 Listing officers.
- s.22B Compilation and maintenance of new lists such list
- s.23 Contents of lists.
- s.31 Substituted amounts. other case it
- s.31A Calculation of council tax requirement by authorities in England the authority
- s.32 Calculation of budget requirement by authorities in Wales.
- s.33 Calculation of basic amount of tax by authorities in Wales.
- s.34 Additional calculations where special items relate to part only of area.
- s.42A Calculation of council tax requirement by authorities in England the authority
- s.43 Calculation of budget requirement by authorities in Wales.
- s.44 Calculation of basic amount of tax by authorities in Wales.
- s.45 Additional calculations where special items relate to part only of area.
- s.48 Calculation of amount payable by each billing authority.
- s.49A Calculation of council tax requirement by authorities in England
- s.50 Calculation of budget requirement by authorities in Wales.
- s.52ZF Billing authority's duty to make substitute calculations
- s.52ZK Major precepting authority's duty to notify appropriate billing authorities The major precepting authority
- s.52ZC Determination of whether increase is excessive
- ... and 33 more duties
Offences and penalties 16
- s.14 Administration, penalties and enforcement.
- s.14B Regulations about offences
- s.21 Valuations for purposes of lists.
- s.25A Powers of entry: England
- s.26 Powers of entry : Wales
- s.27 Information about properties.
- s.28 Information about lists.
- s.29 Information about proposals and appeals.
- s.82 Appeal procedure.
- s.86 Valuation of dwellings.
- s.89 Powers of entry.
- s.90 Information about properties.
- s.91 Information about lists.
- s.92 Information about proposals and appeals.
- s.106 Council tax and community charges: restrictions on voting.
- s.112 Council tax and community charges: restrictions on voting.
Powers 54
- s.1 Council tax in respect of dwellings.
- s.3 Meaning of “dwelling".
- s.5 Different amounts for dwellings in different valuation bands.
- s.10 Basic amounts payable.
- s.11B Higher amount for long-term empty dwellings: England
- s.11D Section 11C: regulations
- s.13B Transitional arrangements
- s.13 Reduced amounts.
- s.14C Regulations about penalties
- s.18 Death of persons liable.
- s.19 Exclusion of Crown exemption in certain cases.
- s.24 Alteration of lists.
- s.31B Calculation of basic amount of tax by authorities in England
- s.35 Special items for purposes of section 34.
- s.38 Information for purposes of Chapter III.
- s.41 Issue of precepts by local precepting authorities.
- s.42B Calculation of basic amount of tax by authorities in England
- s.52ZW Further provisions about directions
- s.52M Designation after nomination.
- s.52ZI Failure to hold referendum
- ... and 34 more powers
Definitions 19
- s.13A Reductions by billing authority council tax reduction scheme
- s.14A Regulations about powers to require information council tax purposes
- s.14D Sections 14A to 14C: supplementary
- s.22A Amalgamated valuation lists for Welsh billing authorities. old billing authority new billing authority listing officer
- s.36 Calculation of tax for different valuation bands.
- s.39 Precepting and precepted authorities.
- s.47 Calculation of tax for different valuation bands.
- s.52ZH Effect of referendum
- s.52ZU Directions to the Greater London Authority the last relevant calculations the appropriate Greater London provisions component council tax requirement
- s.52ZO Effect of referendum
- s.52ZQ Regulations about referendums
- s.52A Interpretation.
- s.52ZA Interpretation of Chapter
- s.69 Interpretation etc. of Part I. the City the Common Council levy
- s.80A Local authority's power to reduce amount of tax payable fossil fuel greenhouse gas
- s.93 Setting of council tax.
- s.99 Interpretation of Part II. the 1947 Act the 1956 Act the 1973 Act
- s.116 Interpretation: general. the 1987 Act the 1988 Act the Social Security Acts
- Schedule 1An Council tax reduction schemes: Wales the regulations scheme specified
Exemptions 23
- s.6 Persons liable to pay council tax.
- s.7 Liability in respect of caravans and boats.
- s.9 Liability of spouses.
- s.11A Discounts: special provision for England
- s.11F Discounts: Wales (less discount or no discount)
- s.11C Higher amount for dwellings occupied periodically: England
- s.12 Discounts: special provision for Wales.
- s.12B Higher amount for dwellings occupied periodically: Wales
- s.12A Higher amount for long-term empty dwellings: Wales
- s.16 Appeals: general.
- s.17 Completion of new dwellings.
- s.37 Substitute calculations.
- s.49 Substitute calculations.
- s.49B Substitute calculations
- s.51 Substitute calculations.
- s.52X Calculations to be net of precepts.
- s.52ZN Arrangements for referendum
- s.67 Functions to be discharged only by authority.
- s.75 Persons liable to pay council tax.
- s.77 Liability of spouses.
- ... and 3 more exemptions
Legislative context
Secondary legislation (1)