Dwellings chargeable to council tax.
Other duties (1) — Crown / regulator
- Secretary of State must define exempt dwellings for Council Tax Crown / Minister / Government department
UK Act of Parliament
1992
United Kingdom
Local Government Finance Act 1992
At a glance
Enforced by
What's here
66 compliance obligations · 1 statutory instrument
Penalty landscape
2 of 66 obligations carry a fine up to £1,000. 1 carries different penalties and 63 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 5
- Trader 1
- Employee 1
Plus 59 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
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)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Employees also bound by 182 other Acts (top 5 shown)
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 13 duties
- Regulation (EU) No 965/2012 (Air Operations) 2012 12 duties
- Shared Parental Leave Regulations 2014 2014 10 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 10 duties
- Paternity and Adoption Leave Regulations 2002 2002 9 duties
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 — Council Tax: England and Wales
Valuation tribunals.
Other duties (1) — Crown / regulator
- Valuation tribunals must resolve Council Tax and community charge disputes Tribunal / Court
Listing officers.
Other duties (1) — Crown / regulator
- HMRC must appoint listing officers for council tax valuations Statutory regulator
Compilation and maintenance of new lists
Other duties (1) — Crown / regulator
- VOA must compile and maintain domestic property valuation lists Statutory regulator
Contents of lists.
Other duties (1) — Crown / regulator
- VOA must maintain accurate Council Tax valuation lists Statutory regulator
Substituted amounts.
Other duties (1) — Crown / regulator
- Billing authorities must recalculate council tax and refund overpayments Local authority
Calculation of council tax requirement by authorities in England
Other duties (1) — Crown / regulator
- Billing authorities must calculate the annual council tax requirement Local authority
Calculation of budget requirement by authorities in Wales.
Other duties (1) — Crown / regulator
- Welsh billing authorities must calculate their annual budget requirement Local authority
Calculation of basic amount of tax by authorities in Wales.
Other duties (1) — Crown / regulator
- Welsh councils must calculate the basic amount of council tax annually Local authority
Additional calculations where special items relate to part only of area.
Other duties (1) — Crown / regulator
- Local authorities must perform specific council tax calculations for split areas Local authority
Calculation of council tax requirement by authorities in England
Other duties (1) — Crown / regulator
- Major precepting authorities must calculate annual council tax requirements Local authority
Calculation of budget requirement by authorities in Wales.
Other duties (1) — Crown / regulator
- Major Welsh authorities must calculate their annual budget requirements Local authority
Calculation of basic amount of tax by authorities in Wales.
Other duties (1) — Crown / regulator
- Welsh major precepting authorities must calculate basic council tax Local authority
Additional calculations where special items relate to part only of area.
Other duties (1) — Crown / regulator
- Local authorities must calculate special council tax amounts for specific areas Local authority
Calculation of amount payable by each billing authority.
Other duties (1) — Crown / regulator
- Billing authorities must calculate council tax amounts payable Local authority
Calculation of council tax requirement by authorities in England
Other duties (1) — Crown / regulator
- Local precepting authorities must calculate annual council tax requirements Local authority
Calculation of budget requirement by authorities in Wales.
Other duties (1) — Crown / regulator
- Welsh local precepting authorities must calculate annual budget requirements Local authority
Challenge of maximum amount.
Other duties (1) — Crown / regulator
- Welsh Ministers must decide on local authority budget challenges Crown / Minister / Government department
No challenge or acceptance.
Other duties (1) — Crown / regulator
- Welsh Ministers must set a council budget limit if no response is received Crown / Minister / Government department
Duty of designated billing authority.
Other duties (1) — Crown / regulator
- Local authorities must recalculate council tax when notified by the VOA Local authority
Duty of designated precepting authority.
Other duties (1) — Crown / regulator
- Major precepting authorities must calculate substitute budget requirements Local authority
Nomination.
Other duties (1) — Crown / regulator
- Welsh Ministers must notify local authorities of council tax capping nominations Crown / Minister / Government department
No designation after nomination.
Other duties (1) — Crown / regulator
- Welsh Ministers must notify local authorities of budget requirements Crown / Minister / Government department
Challenge of maximum amount.
Other duties (1) — Crown / regulator
- Welsh Ministers must set a maximum budget requirement for designated authorities Crown / Minister / Government department
No challenge or acceptance.
Other duties (1) — Crown / regulator
- Welsh Ministers must set budget requirements for non-responsive authorities Crown / Minister / Government department
Duty of designated billing authority.
Other duties (1) — Crown / regulator
- Local authorities must limit council tax and budget requirements Local authority
Duty of designated precepting authority.
Other duties (1) — Crown / regulator
- Local authorities must limit budget requirements and council tax increases Local authority
Duty to determine whether council tax excessive
Other duties (1) — Crown / regulator
- Local authorities must check if council tax increases are excessive Local authority
Determination of whether increase is excessive
Other duties (1) — Crown / regulator
- Secretary of State must determine principles for excessive council tax increases Crown / Minister / Government department
Approval of principles
Other duties (1) — Crown / regulator
- Secretary of State must report on council tax increase principles Crown / Minister / Government department
Billing authority's duty to make substitute calculations
Other duties (1) — Crown / regulator
- Billing authorities must recalculate council tax if previous levels are excessive Local authority
Arrangements for referendum
Other duties (1) — Crown / regulator
- Local authorities must arrange a referendum for council tax increases Local authority
Major precepting authority's duty to make substitute calculations
Other duties (1) — Crown / regulator
- Major precepting authorities must calculate substitute council tax budgets Local authority
Major precepting authority's duty to notify appropriate billing authorities
Other duties (1) — Crown / regulator
- Major precepting authorities must notify councils of excessive tax increases Local authority
Local precepting authority's duty to make substitute calculations
Other duties (1) — Crown / regulator
- Local authorities must make substitute council tax calculations Local authority
Local precepting authority's duty to notify appropriate billing authority
Other duties (1) — Crown / regulator
- Local authorities must notify billing authorities of excessive tax increases Local authority
Directions to local precepting authorities
Other duties (1) — Crown / regulator
- Secretary of State must issue directions on council tax requirements Crown / Minister / Government department
Duty of designated billing authority.
Other duties (1) — Crown / regulator
- Billing authority must calculate and issue council tax demands Local authority
Duty of designated precepting authority.
Other duties (1) — Crown / regulator
- Designated precepting authorities must perform duties regarding council tax Local authority
Duty to consult ratepayers.
Other duties (1) — Crown / regulator
- Local authorities must consult business ratepayer representatives on spending Local authority
Browse 103 other sections in this Part — procedural / definitional / commencement
Council tax in respect of dwellings.
Liability to tax determined on a daily basis.
Meaning of “dwelling".
Different amounts for dwellings in different valuation bands.
Persons liable to pay council tax.
Liability in respect of caravans and boats.
Liability in prescribed cases.
Liability of spouses.
Basic amounts payable.
Discounts.
Discounts: special provision for England
Higher amount for long-term empty dwellings: England
Higher amount for dwellings occupied periodically: England
Section 11C: regulations
Discounts: Wales
Discounts: Wales (less discount or no discount)
Discounts: special provision for Wales.
Higher amount for long-term empty dwellings: Wales
Higher amount for dwellings occupied periodically: Wales
Reduced amounts.
Reductions by billing authority
Transitional arrangements
Administration, penalties and enforcement.
Regulations about powers to require information
Regulations about offences
Regulations about penalties
Sections 14A to 14C: supplementary
Appeals: general.
Completion of new dwellings.
Death of persons liable.
Exclusion of Crown exemption in certain cases.
Valuations for purposes of lists.
Compilation and maintenance of lists.
Amalgamated valuation lists for Welsh billing authorities.
Alteration of lists.
Compilation and maintenance of new lists.
Powers of entry: England
Powers of entry : Wales
Information about properties.
Information about lists.
Information about proposals and appeals.
Amounts for different categories of dwellings.
Calculation of basic amount of tax by authorities in England
Special items for purposes of section 34.
Calculation of tax for different valuation bands.
Substitute calculations: England
Substitute calculations.
Information for purposes of Chapter III.
Precepting and precepted authorities.
Issue of precepts by major precepting authorities.
Issue of precepts by local precepting authorities.
Substituted precepts.
Calculation of basic amount of tax by authorities in England
Special items for purposes of section 45.
Calculation of tax for different valuation bands.
Substitute calculations.
Substitute calculations
Substitute calculations.
Information for purposes of Chapter IV.
Interpretation.
Power to designate or nominate authorities.
Alternative notional amounts.
Designation or nomination.
Designation.
Acceptance of maximum amount.
Failure to substitute.
Designation after nomination.
Designation after previous designation.
Acceptance of maximum amount.
Failure to make or substitute calculations.
Meaning of budget requirement.
Calculations to be net of precepts.
Information for purposes of Chapter IVA.
Separate administration in England and Wales.
Interpretation of Chapter
Alternative notional amounts
Effect of referendum
Failure to hold referendum
Arrangements for referendum
Effect of referendum
Failure to hold referendum
Regulations about referendums
Direction that referendum provisions are not to apply
Directions to billing authorities
Directions to major precepting authorities
Directions to the Greater London Authority
Further provisions about directions
Meaning of relevant basic amount of council tax
Information for purposes of Chapter 4ZA
Authorities subject to designation.
Power to designate authorities.
Special transitional provisions.
Designation of authorities.
Challenge of maximum amount.
Acceptance of maximum amount.
No challenge or acceptance.
Failure to substitute.
Separate administration in England and Wales.
Information for purposes of Chapter V.
Judicial review.
Functions to be discharged only by authority.
Information required by Secretary of State.
Interpretation etc. of Part I.
Part II — Council Tax: Scotland
Council tax in respect of dwellings.
Other duties (1) — Crown / regulator
- Local authorities in Scotland must impose council tax on dwellings Local authority
Alterations to valuation roll.
Other duties (1) — Crown / regulator
- VOA must update the valuation roll for domestic and non-domestic properties Statutory regulator
Basic amounts payable.
- Pay the basic amount of council tax for your property Any Person
Compilation and maintenance of valuation lists.
Other duties (1) — Crown / regulator
- Local assessor must compile and maintain the council valuation list Local authority
Distribution of lists.
Other duties (1) — Crown / regulator
- Local assessor and council must prepare and publish valuation lists Local authority
Information.
Other duties (1) — Crown / regulator
- Local authorities must publish council tax rates in local newspapers Local authority
Levying and collection of council tax.
Other duties (1) — Crown / regulator
- Local authorities must levy and collect council tax Local authority
Information required by Secretary of State.
Other duties (1) — Crown / regulator
- Local authorities must provide non-personal information to the Secretary of State Local authority
Browse 25 other sections in this Part — procedural / definitional / commencement
Liability to be determined on a daily basis.
Dwellings chargeable to council tax.
Different amounts for dwellings in different valuation bands.
Persons liable to pay council tax.
Liability in prescribed cases.
Liability of spouses.
Liability of civil partners
Discounts.
Reduced amounts.
Local authority's power to reduce amount of tax payable
Appeal to the First-tier Tribunal.
Appeal procedure.
Completion of new dwellings.
Valuation of dwellings.
Alteration of lists.
Compilation and maintenance of new lists.
Powers of entry.
Information about properties.
Information about lists.
Information about proposals and appeals.
Setting of council tax.
Substituted and reduced settings.
Transitional provisions.
District council tax: setting and collection.
Interpretation of Part II.
Part III — Community Charges
Abolition of community charges.
- Community charges (Poll Tax) are abolished Any Person
Transitory enforcement provisions for England and Wales.
Other duties (1) — Crown / regulator
- CROWN must issue regulations governing tax enforcement and evidence Crown / Minister / Government department
Browse 1 other section in this Part — procedural / definitional / commencement
Part IV — Miscellaneous
Council tax and community charges: restrictions on voting.
Amended 9 timesWater and sewerage charges.
Amended 2 timesCouncil tax grants.
Amended 1 timeStatutory and other references to rateable values etc.
Amended 1 timeCouncil tax and community charges: restrictions on voting.
Amended 1 timeBrowse 6 other sections in this Part — procedural / definitional / commencement
Council tax benefit.
Non-domestic rating, grants and funds.
Grants to voluntary organisations.
Payments to local authorities by Secretary of State.
Special grants.
Amendments to the 1975 Act in relation to non-domestic rates.
Part V — Supplemental
Orders and regulations.
Amended 28 timesFinancial provisions.
Other duties (1) — Crown / regulator
- Government must provide funding for Council Tax valuations and administration Crown / Minister / Government department
Interpretation: general.
Amended 3 timesBrowse 4 other sections in this Part — procedural / definitional / commencement
Schedules
(1) The regulations may prescribe— (a) classes of person who...
Other duties (1) — Crown / regulator
- Local councils must define who gets council tax reductions in their scheme Local authority
(1) The Secretary of State must by regulations prescribe a...
Other duties (1) — Crown / regulator
- Secretary of State must prescribe default council tax reduction scheme by regulations Crown / Minister / Government department
(1) Where regulations under this Schedule impose a duty on...
Other duties (1) — Crown / regulator
- Precepting authorities and levying bodies must supply billing authority with information when required Crown / Minister / Government department
(1) A person to whom sub-paragraph (2) applies is guilty...
Unlimited fine- Disclose confidential information without lawful authority Employee
(1) Regulations under paragraph 1(1) above may provide that a...
Fine up to £1,000- Fail to supply information or comply with earnings order Any Person
(1) Regulations under paragraph 1(1) above may provide that—
Other duties (1) — Crown / regulator
- Magistrates' court must grant liability order if sum is due and unpaid Tribunal / Court
(1) Regulations under paragraph 1(1) above may provide that where...
- Employers must comply with council attachment of earnings orders Trader
Part Residential Subjects: Scotland
Other duties (1) — Crown / regulator
- Assessor must apportion property value between business and residential use Statutory regulator
(1) In any proceedings for the recovery of any sum...
- You cannot use technical failures or mistakes in council tax/water notices to avoid payment Any Person
(1) In subsection (1) of section 123 of the Social...
Other duties (1) — Crown / regulator
- Billing authorities must promote awareness of council tax benefit and make scheme available Local authority
Water and Sewerage Charges: Scotland
Other duties (1) — Crown / regulator
- Local authorities must set and apportion water and sewerage charges fairly Local authority
Schedule 11 para.17
Other duties (1) — Crown / regulator
- Local authorities must apportion expenditure fairly without undue preference or discrimination Local authority
In section 35 (which relates to the power to supply...
Fine up to £1,000- Tamper with water meter or fittings Any Person
Schedule 11 para.4
Other duties (1) — Crown / regulator
- Local authorities must not unfairly discriminate when apportioning expenditure Local authority
(1) In accordance with this Part of this Schedule the...
Other duties (1) — Crown / regulator
- Scottish Ministers must send non-domestic rating accounts for audit Crown / Minister / Government department
Browse 310 other Schedules — structural / supplementary
Persons Disregarded for Purposes of Discount
(1) A person shall be disregarded for the purposes of...
(1) A person shall be disregarded for the purposes of...
A person shall be disregarded for the purposes of discount...
(1) Regulations under paragraph 11 made by the Welsh Ministers...
(1) A person shall be disregarded for the purposes of...
(1) A person shall be disregarded for the purposes of...
(1) A person shall be disregarded for the purposes of...
(1) An institution shall, on request, supply a certificate under...
(1) A person shall be disregarded for the purposes of...
(1) A person shall be disregarded for the purposes of...
(1) A person shall be disregarded for the purposes of...
(1) A person shall be disregarded for the purposes of...
Council tax reduction schemes: England
In this Schedule— (a) “ scheme ” means council tax...
In this Schedule— (a) “ the regulations ” means regulations...
(1) A scheme must state the classes of person who...
(1) The regulations may— (a) prescribe, for each scheme that...
(1) Before making a scheme, the authority must (in the...
(1) The regulations may prescribe reductions, including minimum and maximum...
(1) For each financial year, each billing authority must consider...
(1) The regulations may require each scheme to state—
(1) In this paragraph “ scheme authority ” means, in...
(1) The regulations may— (a) require other matters to be...
(1) The Secretary of State may serve on a billing...
(1) The regulations may make such transitional provision regarding the...
In exercising any function relating to schemes, a billing authority...
In exercising any function relating to schemes, a specified authority...
(1) The Secretary of State may by regulations make such...
Council tax reduction schemes: Wales
Administration
(1) The Secretary of State may make regulations containing such...
(1) Regulations under this Schedule may include, as regards a...
(1) Regulations under this Schedule may include provision that any...
(1) Regulations under this Schedule may include provision that any...
Schedule 2 para.13
(1) Regulations under this Schedule may include provision that no...
(1) A Revenue and Customs official may supply information which...
(1) A Revenue and Customs official may supply information which...
(1) A Revenue and Customs official may supply information which...
(1) Regulations under this Schedule may include provision that (so...
(1) Regulations under this Schedule may include provision that an...
Regulations under this Schedule may include provision that, in carrying...
(1) A billing An authority may use information it has...
(1) Subject to sub-paragraph (3) below, a local authority may...
(1) In the following provisions of this paragraph—
In this Schedule— (a) any reference to a payment on...
(1) This paragraph applies where a billing authority exercises the...
(1) This paragraph applies where a local authority establishes an...
(1) Regulations under this Schedule may include provision as to...
(1) In the following provisions of this paragraph—
Regulations under this Schedule may include, as regards a case...
(1) Regulations under this Schedule may include provision empowering an...
(1) Regulations under this Schedule may include provision that where—...
(1) Regulations under this Schedule may include provision that an...
(1) Regulations under this Schedule may include provision that, as...
Penalties
(1) Where a person is requested by a billing authority...
(1) Where a person is requested by a localauthority to...
(1) A person may appeal to a valuation tribunal if...
Where a person is convicted of an offence, the conduct...
(1) If it appears to the Treasury that there has...
(1) The Secretary of State may make regulations containing provision...
Enforcement: England and Wales
(1) The Secretary of State may make regulations in relation...
(1) Regulations under paragraph 1(1) above may provide that where...
(1) Regulations under paragraph 1(1)(a) above may provide that where...
Regulations under paragraph 1(1)(a) above may provide that two or...
(1) As regards a case where a magistrates’ court has...
Regulations under paragraph 1(1) above may provide—
Regulations under paragraph 1(1) above may include—
(1) Regulations under paragraph 1(1) above may include provision that,...
Regulations under paragraph 1(1) above may provide that any matter...
Regulations under paragraph 1(1) above may provide that where an...
(1) Regulations under paragraph 1(1) above may provide that in...
(1) Regulations under paragraph 1(1) above may apply any provision...
(1) Regulations under sub-paragraph (1) of paragraph 1 above may...
In this Schedule, except paragraphs 5(1A)(b)(ii), 6 and 8 ,...
(1) Regulations under paragraph 1(1) above may provide that where...
(1) Regulations under paragraph 1(1) above may provide that where...
(1) Regulations under paragraph 1(1) above may provide that where...
(1) Regulations under paragraph 1(1) above may provide , in...
(1) Regulations under paragraph 1(1) above may provide that where...
Where, on or after 1st April 1993, the assessor alters...
Where the assessor has altered the entry in the valuation...
Section 3 of the 1975 Act (which requires the assessor...
Subject to paragraph 6 below, where, on or after 1st...
Subject to paragraph 6 below, where, under any of the...
Where an apportionment note is included under paragraph 1 above...
Subject to paragraph 6 below, where the valuation roll is...
No alteration to the valuation roll consisting of an amendment...
Where the assessor makes up a valuation roll in respect...
For the purposes of this Schedule the extent to which...
No rates shall be leviable in respect of such part...
Completion of New Buildings: Scotland
(1) Where a local assessor is of the opinion—
(1) A person on whom a completion noticed is served...
(1) Subject to subparagraph (2) below, section 192 (service of...
In the case of a building to which work remains...
Reduction of Council Tax: Scotland
(1) If the Secretary of State is satisfied that the...
The Secretary of State shall not make and cause to...
(1) If a report under paragraph 1 above is approved...
(1) A report under paragraph 1 above may relate to...
Enforcement: Scotland
(1) This Schedule applies to any sum which has become...
(1) Subject to sub-paragraphs (4) and (5) below, any sum...
(1) Subject to sub-paragraph (2) below and without prejudice to...
(1) Regulations under this Schedule may provide that where a...
(1) Regulations made under this paragraph may provide that where...
Social Security: Council Tax Benefit
In subsection (6) of section 175 of that Act (regulations,...
A statutory instrument containing (alone or with other provisions) regulations...
(1) In subsection (1) of section 6 of the Social...
In subsection (3) of section 7 of that Act (relationship...
(1) In subsection (1) of section 63 of that Act...
(1) In subsection (1) of section 76 of that Act...
(1) In subsection (1) of section 77 of that Act...
(1) In subsection (2) of section 116 of that Act...
. . . . . . . . . ....
(1) For subsections (1) and (2) of section 138 of...
. . . . . . . . . ....
(1) In subsection (1) of section 139 of that Act...
. . . . . . . . . ....
In subsection (2)(d) of section 163 of that Act (general...
In subsection (1) of section 176 of that Act (consultation...
In subsection (7) of section 189 of that Act (regulations...
In section 191 of that Act (interpretation: general)—
A statutory instrument containing (alone or with other provisions) regulations...
In subsection (2) of section 130 of that Act (housing...
For section 131 of that Act there shall be substituted...
(1) In subsection (1) of section 132 of that Act...
In subsection (3) of section 133 of that Act (polygamous...
Subsection (3) of section 134 (exclusion of benefit) of that...
. . . . . . . . . ....
In subsection (1) of section 137 (interpretation of Part VII)...
Local Government Finance: England and Wales
In section 55 of the 1988 Act (alteration of lists),...
After section 78 of the 1988 Act there shall be...
(1) In subsection (1) of section 79 of the 1988...
Sections 80 and 81 of the 1988 Act (distribution reports...
For section 82 of the 1988 Act there shall be...
Section 84 of the 1988 Act (special provision for transitional...
Immediately before section 85 of the 1988 Act there shall...
. . . . . . . . . ....
In section 86 of the 1988 Act (effect of report’s...
For section 88A of the 1988 Act there shall be...
In subsection (1) of section 89 of the 1988 Act...
(1) In section 64 of the 1988 Act (hereditaments), after...
For section 90 of the 1988 Act there shall be...
Sections 95 and 96 of the 1988 Act (calculations and...
For section 97 of the 1988 Act there shall be...
(1) In section 98 of the 1988 Act (other transfers...
For section 99 of the 1988 Act there shall be...
In Schedule 5 to the 1988 Act (non-domestic rating: exemption),...
In Schedule 6 to the 1988 Act (non-domestic rating: valuation),...
In Part II of Schedule 7 to the 1988 Act...
(1) Part II of Schedule 8 to the 1988 Act...
For Part III of Schedule 8 to the 1988 Act...
In section 76 of the 1988 Act (interpretation), for subsections...
In section 78 of the 1988 Act (revenue support grant),...
Schedule 11 para.1
Schedule 11 para.10
Schedule 11 para.11
Schedule 11 para.12
Schedule 11 para.13
Schedule 11 para.14
Schedule 11 para.15
Schedule 11 para.16
Schedule 11 para.18
Schedule 11 para.19
Schedule 11 para.2
Schedule 11 para.20
Schedule 11 para.21
Schedule 11 para.22
Schedule 11 para.23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The 1980 Act shall be amended in accordance with the...
In section 9A (which relates to the exemption from charges...
Schedule 11 para.3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
After section 56 there shall be inserted— Regulations as to...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In section 109(1) (which defines terms used in the Act)—...
Schedule 11 para.5
Schedule 11 para.6
Schedule 11 para.7
Schedule 11 para.8
Schedule 11 para.9
Payments to Local Authorities by Secretary of State: Scotland
(1) The local authorities— (a) to which revenue support grant...
(1) The Secretary of State may make regulations containing rules...
(1) This paragraph applies where regulations under paragraph 10 above...
(1) Any calculation under paragraph 11 above of the amount...
(1) A local government finance order shall be made only...
Revenue support grant and non-domestic rate income shall be paid...
The Secretary of State may determine that the amount of...
Where under section 199 of the 1973 Act (which provides...
(1) For each financial year there shall be credited (as...
(1) As soon as is reasonably practicable after the end...
(1) Before a financial year begins the Secretary of State...
Minor and Consequential Amendments
In section 2 of the Forged Transfers Act 1891 (definitions),...
For section 22 of that Act there shall be substituted...
(1) In subsections (1), (3) and (4) of section 46...
In subsection (9) of section 4 of the Local Government...
In section 4 of the Stock Transfer Act 1963 (interpretation),...
. . . . . . . . . ....
In section 2 of the Public Works Loans Act 1965...
In section 70 of the General Rate Act 1967 (provision...
In section 72 of that Act (agreed alterations after proposals),...
In section 73 of that Act (opposed proposals), in subsections...
In section 74 of that Act (proposals objected to by...
In section 75 of that Act (two or more proposals...
In section 3 of the Public Health (Scotland) Act 1897,...
In section 76 of that Act (appeals against objections to...
In section 77 of that Act (appeal to Lands Tribunal),...
In section 78 of that Act (arbitration with respect to...
In section 83 of that Act (use of returns as...
In section 93 of that Act (membership of local authority...
In section 108 of that Act (inspection of documents), in...
In Schedule 4 to the National Loans Act 1968 (local...
In section 2 of the International Organisations Act 1968 (specialised...
In Part II of Schedule 1 to that Act (privileges...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In section 21 of the Public Health Acts Amendment Act...
In Schedule 3 to the Pensions (Increase) Act 1971 (administrative,...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In section 97 of the Local Government Act 1972 (removal...
In section 150 of that Act (expenses of parish and...
(1) In subsection (1)(b) of section 168 of that Act...
In section 41(4) of the Local Government (Scotland) Act 1973...
In section 56 of that Act (arrangements for discharge of...
(1) In subsection (1) of section 109 of that Act...
Sections 110 and 110A of that Act (which make provision...
In section 111 of that Act (power to make regulations...
In section 23 of the Small Holdings and Allotments Act...
In subsection (1) of section 118 of that Act (local...
In section 2 of the Local Government (Scotland) Act 1975...
In section 6 of that Act (valuation by formula of...
In section 37 of that Act (general interpretation)—
In Schedule 3 to that Act (which relates to borrowing...
The power conferred by section 16 of the Local Government...
In section 2 of the Rating (Disabled Persons) Act 1978...
In Schedule 1 to that Act (amount of rebate under...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In section 2(7)(aa) of the Local Government, Planning and Land...
In section 29 of that Act (management of allotments), in...
In Part I of Schedule 6 to the Highways Act...
In section 80 of the New Towns Act 1981 (general...
In section 7 of the Acquisition of Land Act 1981...
(1) In subsection (5) of section 1 of the Debtors...
(1) In subsection (4) of section 5 of that Act...
In section 106 of that Act (interpretation)—
In paragraph 35 of Schedule 5 to that Act, in...
. . . . . . . . . ....
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In section 41 of the 1988 Act (local rating lists),...
In section 62 of the Civil Defence Act 1939 (power...
In section 43 of that Act (occupied hereditaments: liability), in...
In section 44 of that Act (occupied hereditaments: supplementary), in...
(1) In subsection (1) of section 44A of that Act...
In section 45 of that Act (unoccupied hereditaments: liability), in...
In section 46 of that Act (unoccupied hereditaments: supplementary), in...
(1) In subsections (1)(a) and (3) of section 47 of...
(1) In subsection (1) of section 49 of that Act...
(1) In subsection (1)(a) of section 55 of that Act...
In section 58 of that Act (special provision for 1995...
In section 61 of that Act (valuation officers), in subsection...
In section 11 of the Statutory Orders (Special Procedure) Act...
(1) In subsection (2D) of section 66 of that Act...
In section 67 of that Act (interpretation), in subsection (2),...
(1) In subsection (4) of section 74 of that Act...
(1) In subsection (2) of section 75 of that Act...
Schedule 13 para.74
In section 128(1C) of that Act (levying of rates after...
(1) In subsection (2) of section 138 of that Act...
(1) In subsection (5)(a) of section 139A of that Act...
(1) In subsection (1) of section 140 of that Act...
(1) For subsections (6) to (8) of section 141 of...
In section 9 of the Civil Defence Act 1948 (interpretation),...
(1) In subsection (3) of section 143 of that Act...
(1) For subsection (2) of section 144 of that Act...
In section 146 of that Act (interpretation: other provisions), subsection...
(1) In paragraph 1 of Schedule 4A to that Act...
(1) In Schedule 7 to that Act (non-domestic rating multipliers),...
In Schedule 7A to that Act (non-domestic rating: 1990-95), in...
(1) In sub-paragraph (1)(c) of paragraph 2 of Schedule 8...
(1) In paragraph 2(1)(c) of Schedule 9 to that Act...
(1) In paragraph 1(1) of Schedule 11 to that Act...
Paragraph 5 of Schedule 12 to that Act shall cease...
After section 20 of the 1956 Act there shall be...
In section 39 of the Local Government and Housing Act...
In section 336 of the Town and Country Planning Act...
In section 2 of the Caldey Island Act 1990, after...
In paragraph 6 of Schedule 7 to the Natural Heritage...
In Schedule 2 to the Child Support Act 1991 (provision...
(1) In subsection (5) of section 11 of the Water...
(1) In subsection (2) of section 135 of that Act...
Section 136 of that Act (determination of the relevant quotient)...
In Schedule 15 to that Act (supplemental provisions with respect...
In section 45 of the Land Drainage Act 1991 (appeals...
Repeals
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
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. …
Connected legislation
1 statutory instrument
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (1)
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.