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Local Government Finance Act 1992 (c. 14)(The document as of February, 2008) Page 7 Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 (2) For section 7A of the 1975 Act there shall be substituted the following section-- " 7B Provisions as to setting of non-domestic rates(1) The Secretary of State shall, in respect of the financial year following that in which this subsection comes into force and each subsequent financial year, prescribe a rate which shall be the non-domestic rate to be levied throughout Scotland in respect of that financial year. (2) Subject to subsection (3) below, non-domestic rates shall be levied in accordance with section 7 of this Act by each rating authority in respect of lands and heritages in their area, being lands and heritages-- (a) which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their rateable value or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the [1988 c. 41.] Local Government Finance Act 1988, according to that rateable value; or (b) which are part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that part of that rateable value which is so shown in the apportionment note. (3) In the application of section 7 of this Act to the levying of the non-domestic rate prescribed under this section, for the words "to which the rate relates" in each of subsections (1) and (2) of that section there shall be substituted the words "of the rating authority". (4) References (however expressed) in any enactment to the non-domestic rate determined by a local authority shall be construed as references to the non-domestic rate prescribed under this section. (5) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament. " (3) In section 37 (interpretation) of the 1975 Act, in the definition of "non-domestic rate", for "section 7A" there shall be substituted "section 7B". (4) For section 9A of the 1975 Act (as inserted by paragraph 13 of Schedule 12 to the 1988 Act) there shall be substituted the following section-- " 9A Interest on rates paid in error(1) Subject to regulations made under this section-- (a) where any amount has been paid to a rating authority in respect of rates either-- (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently reduced, and the rating authority repay the amount, the authority shall also pay to the person to whom the repayment is made interest on the amount; and (b) where any amount has been repaid to any person by a rating authority either-- (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently increased, and the rating authority recover the amount, the authority may also recover from that person any interest paid on that amount. (2) The Secretary of State may by regulations make provision as to-- (a) the circumstances in which interest is to be payable or recoverable by a rating authority; (b) the rate at which any interest is to be paid, or the manner in which such rate is to be determined; and (c) the date or dates from which, or by reference to which, any payment of interest is to run. (3) This section applies to any payments such as are mentioned in subsection (1) which were made-- (a) after 1st April 1990; and (b) before the coming into force of this section, as it applies to such payments made after the coming into force of this section; but does not entitle any person to receive any payment of interest in respect of any such payment made before 1st April 1990. (4) Regulations made under this section may provide for the deduction from any sum paid by way of interest under or by virtue of this section of any sum previously paid under or by virtue of any other enactment by way of interest in respect of the same payment. (5) Regulations under this section-- (a) may make different provision in relation to different cases or descriptions of case; (b) may include such transitional provisions as appear to the Secretary of State to be necessary or expedient; and (c) shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament. " 111 Statutory and other references to rateable values etc(1) Where-- (a) in any deed relating to heritable property executed before 1st April 1989 there is any provision which apportions any liability according to the assessed rental or, as the case may be, the gross annual, net annual or rateable value of any properties; and (b) all the properties involved in the apportionment appear in the valuation roll in force immediately before 1st April 1989; and (c) one or more of the properties constitute dwellings, then, with effect from 1st April 1989, any reference to the assessed rental or, as the case may be, to any of those values in any such deed shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to any of those properties in the valuation roll in force immediately before that date. (2) Where in any document executed before 1st April 1989 there is a reference to the assessed rental or, as the case may be, to the gross annual, net annual or rateable value of any property which-- (a) constitutes a dwelling; and (b) appears in the valuation roll in force immediately before 1st April 1989, then, with effect from that date that reference shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to that property in the valuation roll in force immediately before that date. (3) Subject to subsection (4) below, where in any enactment (including an enactment contained in a subordinate instrument) there is a reference to the gross annual value, net annual value or rateable value of any property which constitutes a dwelling, then, with effect from 1st April 1989, that reference shall, unless the context otherwise requires, be construed as a reference to the gross annual value, net annual value or rateable value-- (a) subject to subsection (6) below, which appears in relation to that property in the valuation roll in force immediately before that date; or (b) subject to subsection (7) below, in the case of such property which does not come into existence or occupancy as a dwelling until after that date, which would have appeared in the roll in respect of it had it been in existence or occupancy as such immediately before that date. (4) Where in any enactment (including an enactment contained in a subordinate instrument or an enactment which falls to be construed in accordance with subsection (3) above) there is a reference to a rate or rateable value or to any factor connected with rating, or valuation for rating, the Secretary of State may make regulations providing that the reference shall instead be such as is prescribed. (5) Regulations may provide as mentioned in subsection (4) above-- (a) as regards such enactment, or enactments of such description, as may be prescribed; (b) in such way as the Secretary of State thinks fit (whether by amending enactments or otherwise). (6) Where, before or after 1st April 1989, there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act-- (a) in relation to any such property as is mentioned in subsection (3)(a) above; and (b) in respect of which no alteration has been made to the valuation roll in force immediately before that date, references in that subsection to the gross annual, net annual or rateable value of that property which appears in the roll in force immediately before that date shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that roll been altered to take account of that material change of circumstances. (7) Where there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act, in relation to any such property as is mentioned in subsection (3)(b) above, references in that subsection to the gross annual, net annual or rateable value of that property which would have appeared in respect of it in the roll in force immediately before 1st April 1989 shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that material change of circumstances been taken into account. (8) The assessor shall, at the request of any person and on payment of such fee as may be prescribed, certify-- (a) what would have appeared in the valuation roll in force immediately before 1st April 1989 as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3)(b) above; or (b) what would have appeared in that roll as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3) above had that roll been altered to take account of any material change of circumstances, within the meaning of section 37(1) of the 1975 Act, occurring before or after that date. (9) An appeal shall lie-- (a) against any certificate issued by the assessor under subsection (8) above; or (b) against any refusal by the assessor to issue a certificate under that subsection, and the provisions of the Valuation Acts in regards to appeals and complaints shall apply, subject to such modifications and adaptations as may be prescribed, for the purposes of this subsection. (10) Without prejudice to section 35 of the [1854 c. 91.] Lands Valuation (Scotland) Act 1854 (which relates to the preservation of valuation rolls by the Keeper of the Records of Scotland), the assessor for each valuation area shall retain a copy of the valuation roll in force immediately before 1st April 1989 for the purposes of this Act; and the copy so retained shall be made available for public inspection at the assessor's offices during ordinary business hours. (11) Where the net annual value of any property does not appear, or would not have appeared, in the valuation roll in force immediately before 1st April 1989, references in this section to the appearance in that roll of the net annual value of that property shall be taken as references to the appearance of its rateable value. (12) For the purposes of this section "gross annual value", "net annual value" and "rateable value" shall continue to be construed in accordance with the provisions of section 6 of the 1956 Act as those provisions had effect immediately before 1st April 1989. 112 Council tax and community charges: restrictions on voting(1) This section applies at any time to a member of a local authority, or a member of a committee of a local authority or of a joint committee of two or more local authorities (including in either case a sub-committee), if at that time-- (a) a sum falling within paragraph 1(1)(a) of Schedule 8 to this Act (including a sum falling within that paragraph by virtue of paragraph 11 of Schedule 11 to this Act) has become payable by him and has remained unpaid for at least two months; or (b) a sum falling within paragraph-- (i) 4 or 5 of Schedule 2 (collection etc. of community charges); or (ii) 11 of Schedule 5 (as read with the said paragraphs 4 and 5), to the 1987 Act has become payable by him and has remained unpaid for at least three months. (2) Subject to subsection (4) below, if a member to whom this section applies is present at a meeting of the authority or committee at which any of the following matters is the subject of consideration, namely-- (a) the setting of council tax under section 93(1)(a) above; (b) the substitute setting of council tax under section 94(1) above; (c) a reduced or deemed setting under paragraph 3 of Schedule 7 to this Act; (d) the setting of council water charge under paragraph 9(a) of Schedule 11 to this Act; or (e) the exercise of any functions under Schedule 2, 3 or 8 or paragraph 11 of Schedule 11 to this Act, or Schedule 2 or paragraph 11 of Schedule 5 to the 1987 Act, he shall at the meeting and as soon as practicable after its commencement disclose the fact that this section applies to him and shall not vote on any question with respect to the matter. (3) If a person fails to comply with subsection (2) above, he shall be guilty of an offence, and shall for each offence be liable on summary conviction to a fine not exceeding level 3 on the standard scale, unless he proves that he did not know-- (a) that this section applied to him at the time of the meeting; or (b) that the matter in question was the subject of consideration at the meeting. (4) Subsections (1) to (3) of section 41 (removal or exclusion of disability) of the 1973 Act shall apply in relation to this section and any disability imposed by it as they apply in relation to section 38 (provision as to disability of members of authorities from voting) of that Act and any disability imposed by that section. Part V Supplemental113 Orders and regulations(1) Any power of the Secretary of State or the Treasury under this Act to make orders or regulations (other than the power to make orders under section 54(6) above) may be so exercised as to make different provision for different cases or descriptions of case, including different provision for different areas or for different authorities. (2) Any power of the Secretary of State or the Treasury under this Act to make orders or regulations includes power to make such incidental, consequential, transitional or supplementary provision as he or they think necessary or expedient. (3) Any power of the Secretary of State or the Treasury under this Act to make orders or regulations shall be exercisable by statutory instrument which, except in the case of orders under-- (a) section 5(4), 11(3), 54(6), 57(2), 59(2), 74(3) or 79(3) above; (b) section 119(2) below; or (c) paragraph 1 of Schedule 12 to this Act, shall be subject to annulment in pursuance of a resolution of either House of Parliament. 114 Power to make supplementary provision(1) The Secretary of State may at any time by order make such supplementary, incidental, consequential or transitional provision as appears to him to be necessary or expedient for the general purposes or any particular purposes of this Act or in consequence of any of its provisions or for giving full effect to it. (2) An order under this section may in particular make provision for amending, repealing or revoking (with or without savings) any provision of an Act passed before or in the same session as this Act, or of an instrument made under an Act before the passing of this Act, and for making savings or additional savings from the effect of any amendment or repeal made by this Act. (3) Any provision that may be made under this section shall be in addition and without prejudice to any other provision of this Act. (4) No other provision of this Act shall be construed as prejudicing the generality of the powers conferred by this section. (5) In this section "Act" includes a private or local Act. 115 Financial provisions(1) There shall be paid out of money provided by Parliament-- (a) any sums required to enable valuations to be carried out in accordance with Part I or II of this Act; (b) any expenses of the Secretary of State incurred in consequence of this Act; and (c) any increase attributable to this Act in the sums payable out of money so provided under any other enactment. (2) There shall be paid into the Consolidated Fund-- (a) any sums received by the Secretary of State in consequence of this Act; and (b) any increase attributable to this Act in the sums payable into that Fund under any other enactment. 116 Interpretation: general(1) In this Act, unless the context otherwise requires--
(2) Nothing in any private or local Act (whenever passed) shall in any way affect the operation of this Act or of anything done under it. 117 Minor and consequential amendments and repeals(1) The enactments mentioned in Schedule 13 to this Act shall have effect subject to the amendments there specified (being minor amendments and amendments consequential on the provisions of this Act). (2) The enactments mentioned in Schedule 14 to this Act (which include some that are spent or no longer of practical utility) are hereby repealed to the extent specified in the third column of that Schedule. 118 Savings and transitional provisions(1) Nothing in this Act (except sections 101 and 102) shall affect the operation of the 1988 Act in relation to any community charge in respect of a day falling before 1st April 1993; and nothing in this Act (except paragraphs 1 to 4 and 6(11) of Schedule 10) shall affect the operation of that Act in relation to any financial year beginning before that date. (2) Nothing in this Act (except section 101) shall affect the operation of the 1987 Act in relation to any community charge in respect of a day falling before 1st April 1993. (3) The repeal by this Act of the 1987 Act shall not affect any amendment made by that Act to any other enactment; and the repeal by this Act of any enactment amending that Act shall not affect any amendment so made to that Act. (4) Nothing in this Act shall affect the operation of the Social Security Acts in relation to any community charge benefit in respect of a day falling before 1st April 1993. (5) In relation to any time before the commencement of the Social Security Acts, this Act and the repealed enactments shall have effect as if-- (a) any reference in this Act to those Acts were a reference to those enactments; (b) any reference in this Act (except paragraph 4 of Schedule 9) to either of those Acts, or to any provision of those Acts, were a reference to the corresponding provisions or provision of those enactments; (c) subsections (1) to (7) of the section set out in paragraph 4 of Schedule 9 to this Act were substituted for subsections (8A), (8AA) and (8B) to (8F), and subsection (11) of that section were substituted for subsections (8G) and (8H), of section 20 of the [1986 c. 50.] Social Security Act 1986; and (d) subsections (8) and (9) of the section so set out were substituted for subsections (5A) and (5B), and paragraphs (a) and (b) of subsection (10) of that section were substituted for paragraph (c) of subsection (6), of section 21 of that Act. (6) The provisions of any regulations or orders relating to council tax benefit which-- (a) are made before the commencement of the Social Security Acts; and (b) are expressed to come into force after that commencement, may refer to any relevant provisions of those Acts rather than to the corresponding provisions of the repealed enactments. (7) In this section--
and any reference to an enactment includes a reference to any regulations or orders made (or having effect as if made) under that enactment. 119 Short title, commencement and extent(1) This Act may be cited as the Local Government Finance Act 1992. (2) The following provisions of this Act, namely-- (a) sections 99(2), 110 and 111; (b) paragraphs 1 to 4 of Schedule 10; (c) paragraphs 29(a), 30, 31(b), 32 to 37 and 38(a), (b), (c) and (e) of Schedule 11; (d) Schedule 13 except paragraphs 15 to 25, 31, 42, 44(c), 45 to 47, 59 to 74, 76 to 88, 92, 99 and 100; and (e) Schedule 14 except the repeals in the 1988 Act (other than the repeals in Schedule 12) and the repeals in the Social Security Acts, shall not come into force until such day as the Secretary of State may by order appoint; and different days may be appointed for different provisions or for different purposes. (3) Part I of this Act, sections 102 and 104 to 106 above and Schedule 10 to this Act extend to England and Wales only. (4) Part II of this Act, sections 107 to 112 above and Schedules 11 and 12 to this Act extend to Scotland only. (5) This Act does not extend to Northern Ireland. SCHEDULESSections 11(5) and 79(5). SCHEDULE 1 Persons Disregarded for Purposes of DiscountPersons in detention1 (1) A person shall be disregarded for the purposes of discount on a particular day if on the day-- (a) he is detained in a prison, a hospital or any other place by virtue of an order of a court to which sub-paragraph (2) below applies; (b) he is detained under paragraph 2 of Schedule 3 to the [1971 c. 77.] Immigration Act 1971 (deportation); (c) he is detained under Part II or section 46, 47, 48 or 136 of the [1983 c. 20.] Mental Health Act 1983; or (d) he is detained under Part V or section 69, 70, 71 or 118 of the [1984 c. 36.] Mental Health (Scotland) Act 1984. (2) This sub-paragraph applies to the following courts-- (a) a court in the United Kingdom; and (b) a Standing Civilian Court established under the [1976 c. 52.] Armed Forces Act 1976. (3) If a person-- (a) is temporarily discharged under section 28 of the [1952 c. 52.] Prison Act 1952, or temporarily released under rules under section 47(5) of that Act; or (b) is temporarily discharged under section 27 of the [1989 c. 45.] Prisons (Scotland) Act 1989, or temporarily released under rules under section 39(6) of that Act, for the purposes of sub-paragraph (1) above he shall be treated as detained. (4) Sub-paragraph (1) above does not apply where the person-- (a) is detained under regulations made under paragraph 8 of Schedule 4 to this Act; (b) is detained under section 76 of the [1980 c. 43.] Magistrates' Courts Act 1980, or section 9 of the [1982 c. 48.] Criminal Justice Act 1982, for default in payment of a fine; or (c) is detained only under section 407 of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975. (5) In sub-paragraph (1) above "order" includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned. (6) The Secretary of State may by order provide that a person shall be disregarded for the purposes of discount on a particular day if-- (a) on the day he is imprisoned, detained or in custody under the [1955 c. 18.] Army Act 1955, the [1955 c. 19.] Air Force Act 1955 or the [1957 c. 53.] Naval Discipline Act 1957; and (b) such conditions as may be prescribed by the order are fulfilled. The severely mentally impaired2 (1) A person shall be disregarded for the purposes of discount on a particular day if-- (a) on the day he is severely mentally impaired; (b) as regards any period which includes the day he is stated in a certificate of a registered medical practitioner to have been or to be likely to be severely mentally impaired; and (c) as regards the day he fulfils such conditions as may be prescribed by order made by the Secretary of State. (2) For the purposes of this paragraph a person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. (3) The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph. Persons in respect of whom child benefit is payable3 (1) A person shall be disregarded for the purposes of discount on a particular day if on the day he-- (a) has attained the age of 18 years; but (b) is a person in respect of whom another person is entitled to child benefit, or would be so entitled but for paragraph 1(c) of Schedule 9 to the [1992 c. 4.] Social Security Contributions and Benefits Act 1992. (2) The Secretary of State may by order substitute another provision for sub-paragraph (1)(b) above as for the time being effective for the purposes of this paragraph. Students etc.4 (1) A person shall be disregarded for the purposes of discount on a particular day if-- (a) on the day he is a student, student nurse, apprentice or youth training trainee; and (b) such conditions as may be prescribed by order made by the Secretary of State are fulfilled. (2) In this paragraph "apprentice", "student", "student nurse" and "youth training trainee" have the meanings for the time being assigned to them by order made by the Secretary of State. 5 (1) An institution shall, on request, supply a certificate under this paragraph to any person who is following or, subject to sub-paragraph (3) below, has followed a course of education at that institution as a student or student nurse. (2) A certificate under this paragraph shall contain such information about the person to whom it refers as may be prescribed by order made by the Secretary of State. (3) An institution may refuse to comply with a request made more than one year after the person making it has ceased to follow a course of education at that institution. (4) In this paragraph--
Hospital patients6 (1) A person shall be disregarded for the purposes of discount on a particular day if on the day he is a patient who has his sole or main residence in a hospital. (2) In this paragraph "hospital" means-- (a) a health service hospital within the meaning of the [1977 c. 49.] National Health Service Act 1977 or section 108(1) (interpretation) of the [1978 c. 29.] National Health Service (Scotland) Act 1978; and (b) a military, air-force or naval unit or establishment at or in which medical or surgical treatment is provided for persons subject to military law, air-force law or the [1957 c. 53.] Naval Discipline Act 1957. (3) The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph. Patients in homes in England and Wales7 (1) A person shall be disregarded for the purposes of discount on a particular day if on the day-- (a) he has his sole or main residence in a residential care home, nursing home, mental nursing home or hostel in England and Wales; and (b) he is receiving care or treatment (or both) in the home or hostel. (2) In this paragraph--
(3) The Secretary of State may by order substitute another definition for any definition of "mental nursing home", "nursing home" or "residential care home" for the time being effective for the purposes of this paragraph. Patients in homes in Scotland8 (1) A person shall be disregarded for the purposes of discount on a particular day if on the day-- (a) he has as his sole or main residence a residential care home, nursing home, private hospital or hostel in Scotland; and (b) he is receiving care or treatment (or both) in the home, hospital or hostel. (2) In this paragraph--
(3) In the definition of "residential care home" in sub-paragraph (2) above--
(4) The Secretary of State may by order substitute another definition for any definition of "nursing home", "private hospital" or "residential care home" for the time being effective for the purposes of this paragraph. Care workers9 (1) A person shall be disregarded for the purposes of discount on a particular day if-- (a) on the day he is engaged in providing care or support (or both) to another person or other persons; and (b) such conditions as may be prescribed are fulfilled. (2) Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may-- (a) require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description; (b) relate to the period for which the person is engaged in providing care or support (or both); (c) require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount; (d) require his capital not to exceed a prescribed amount; (e) require him to be resident in prescribed premises; (f) require him not to exceed a prescribed age; (g) require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise). Residents of certain dwellings10 (1) A person shall be disregarded for the purposes of discount on a particular day if on the day he has his sole or main residence in a dwelling to which sub-paragraph (2) below applies. (2) This sub-paragraph applies to any dwelling if-- (a) it is for the time being providing residential accommodation, whether as a hostel or night shelter or otherwise; and Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 -- Back --
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