Local Government Finance Act 1988 (c. 41)

(The document as of February, 2008)

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21 (1) This paragraph applies for the purposes of this Schedule.

(2) "Exempt" means exempt from local non-domestic rating.

(3) Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way.

(4) Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way.

(5) A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.

Section 56.

SCHEDULE 6 Non-Domestic Rating: Valuation

1 This Schedule has effect to determine the rateable value of non-domestic hereditaments, and parts of them, for the purposes of this Part.

2 (1) The rateable value of a non-domestic hereditament shall be taken to be an amount equal to the rent at which it is estimated the hereditament might reasonably be expected to let from year to year if the tenant undertook to pay all usual tenant's rates and taxes and to bear the cost of the repairs and insurance and the other expenses (if any) necessary to maintain the hereditament in a state to command that rent.

(2) Where (apart from this sub-paragraph) the rateable value would include a fraction of a pound--

(a) the fraction shall be made up to one pound if it would exceed 50p, and

(b) the fraction shall be ignored if it would be 50p or less.

(3) Where the rateable value is determined for the purposes of compiling a list the day by reference to which the determination is to be made is--

(a) the day on which the list must be compiled, or

(b) such day preceding that day as may be specified by the Secretary of State by order in relation to the list.

(4) Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the day by reference to which the determination is to be made is--

(a) the day on which the list came into force, or

(b) if a day was specified under sub-paragraph (3)(b) above in relation to the list, the day so specified.

(5) Where the rateable value is determined for the purposes of compiling a list by reference to a day specified under sub-paragraph (3)(b) above, the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the day on which the list must be compiled.

(6) Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the day the alteration is entered in the list or (if the alteration is made in pursuance of a proposal) the day the proposal is made.

(7) The matters are--

(a) matters affecting the physical state or physical enjoyment of the hereditament,

(b) the mode or category of occupation of the hereditament,

(d) matters affecting the physical state of the locality in which the hereditament is situated or which, though not affecting the physical state of the locality, are nonetheless physically manifest there, and

(e) the use or occupation of other premises situated in the locality of the hereditament.

(8) The Secretary of State may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed description, prescribed assumptions (as to the hereditament or otherwise) are to be made.

(9) The Secretary of State may make regulations providing that in arriving at an amount under sub-paragraph (1) above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act.

(10) If a day is specified under sub-paragraph (3)(b) above the same specification must be made in relation to all lists to be compiled on the same day.

3 (1) The Secretary of State may by order provide that in the case of a non-domestic hereditament of such description as may be prescribed--

(a) paragraph 2 above shall not apply, and

(b) its rateable value shall be such as is determined in accordance with prescribed rules.

(2) The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above--

(a) paragraph 2 above shall not apply, and

(b) their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.

4 (1) The rateable value of such part of a non-domestic hereditament as is neither domestic property nor exempt from local non-domestic rating shall be such part of the rateable value of the hereditament as is found in accordance with rules prescribed by regulations made by the Secretary of State.

(2) Where (apart from this sub-paragraph) the rateable value of a part would include a fraction of a pound--

(a) the fraction shall be made up to one pound if it would exceed 50p, and

(b) the fraction shall be ignored if it would be 50p or less.

Section 56.

SCHEDULE 7 Non-Domestic Rating: Multipliers

Part I Non-Domestic Rating Multipliers

Introduction

1 This Part of this Schedule has effect to determine the non-domestic rating multiplier for each chargeable financial year.

General provisions

2 (1) In the revenue support grant report for the financial year beginning in 1990 the Secretary of State shall specify a non-domestic rating multiplier for the year.

(2) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.

(3) If the report is approved by resolution of the House of Commons the multiplier so specified shall be the non-domestic rating multiplier for the year.

3 The non-domestic rating multiplier for a chargeable financial year beginning in or after 1991 shall be calculated in accordance with the following formula if the year is not one at the beginning of which new lists must be compiled--

---

4 The non-domestic rating multiplier for a chargeable financial year beginning in or after 1991 shall be calculated in accordance with the following formula if the year is one at the beginning of which new lists must be compiled--

---

5 (1) This paragraph applies for the purposes of paragraphs 3 and 4 above.

(2) A is the non-domestic rating multiplier for the financial year preceding the year concerned.

(3) B is the retail prices index for September of the financial year preceding the year concerned; but if the Treasury so provide by order in relation to the year concerned, B is a figure which is less than that index and which is specified in (or calculated in a manner specified in) the order.

(4) C is the retail prices index for September of the financial year which precedes that preceding the year concerned.

(5) But where the base month for the retail prices index for September of the financial year which precedes that preceding the year concerned (the first year) differs from that for the index for September of the year which precedes the year concerned (the second year), C is the figure which the Secretary of State calculates would have been the retail prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.

(6) D is the number of whole pounds in the Secretary of State's estimate of the total of the appropriate rateable values of all appropriate hereditaments, where--

(a) appropriate rateable values are those shown (or to be shown) in lists for the last day of the financial year preceding the year concerned, and

(b) appropriate hereditaments are those so shown (or to be shown).

(7) E is the number of whole pounds in the Secretary of State's estimate of the total of the appropriate rateable values of all appropriate hereditaments, where--

(a) appropriate rateable values are those shown (or to be shown) in lists for the first day of the financial year concerned, and

(b) appropriate hereditaments are those so shown (or to be shown).

(8) References in sub-paragraphs (3) to (5) above to the retail prices index are references to the general index of retail prices (for all items) published by the Department of Employment; and if that index is not published for a month for which it is relevant for the purposes of any of those sub-paragraphs, the sub-paragraph shall be taken to refer to any substituted index or index figures published by that Department.

(9) For the purposes of sub-paragraph (5) above the base month for the retail prices index for September of a particular year is the month for which the retail prices index is taken to be 100 and by reference to which the index for the September in question is calculated.

(10) Estimates under sub-paragraphs (6) and (7) above shall be made on the basis of information available to the Secretary of State on such date as he determines.

(11) In calculating a multiplier a part of a whole (if any) shall be calculated to three decimal places only--

(a) adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths, and

(b) ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.

(12) The power to make an order under sub-paragraph (3) above shall be exercisable by statutory instrument.

(13) An order under sub-paragraph (3) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it is approved by resolution of the House of Commons before the approval by that House of the revenue support grant report for the year or before 1 March in the preceding financial year (whichever is earlier).

6 (1) The Secretary of State shall calculate the non-domestic rating multiplier for a chargeable financial year beginning in or after 1991 and, as soon as is reasonably practicable after doing so, shall serve on each charging authority a notice stating the multiplier as so calculated.

(2) Where the financial year is one for which the Secretary of State has calculated a figure for C under paragraph 5(5) above, the notice must contain the figure he has calculated.

(3) Where the financial year is one at the beginning of which new lists must be compiled, the notice must contain--

(a) his estimates made under paragraph 5(6) and (7) above, and

(b) the date determined by him under paragraph 5(10) above for the purpose of making the estimates.

(4) A calculation under sub-paragraph (1) above is invalid unless one or both of the following conditions is fulfilled--

(a) it is made after the revenue support grant report for the year has been approved by resolution of the House of Commons;

(b) it is made on or after 1 March in the preceding financial year.

(5) A calculation under sub-paragraph (1) above is invalid if made at a time when an order under paragraph 5(3) above which is effective in relation to the year has not come into force.

Special provision for 1990-95

7 (1) Regulations under section 57 above in relation to a relevant financial year may include provision that the non-domestic rating multiplier for the year shall be one which exceeds what it would have been if the regulations had not been made and which is specified in the regulations; and in such a case paragraphs 2 to 6 above shall have effect subject to the regulations.

(2) A multiplier specified under this paragraph must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.

(3) For the purposes of this paragraph relevant financial years are financial years beginning in 1990, 1991, 1992, 1993 and 1994.

8 (1) A multiplier must be specified under paragraph 2 above for the financial year beginning in 1990 even if a different one is or may be specified for the year under paragraph 7 above.

(2) A multiplier must be calculated, and notices of it must be served, under paragraphs 3 to 6 above for each subsequent relevant financial year even if a different one is or may be specified for the year under paragraph 7 above.

(3) In calculating under paragraphs 3 to 6 above the multiplier for a financial year beginning in or after 1991 (whether or not a relevant financial year) A shall be taken to be what it would have been if no regulations had been made under section 57 above for any year.

(4) An order may be made under paragraph 5(3) above in relation to a financial year beginning in or after 1991 even if a multiplier is or may be specified for the year under paragraph 7 above.

(5) For the purposes of this paragraph relevant financial years are financial years beginning in 1990, 1991, 1992, 1993 and 1994.

Part II Special Authority's Multipliers

9 (1) A special authority's non-domestic rating multiplier for a chargeable financial year shall be such as is set for the year by the authority in accordance with this Part of this Schedule.

(2) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.

(3) The multiplier must be not less than the required minimum for the year and not greater than the required maximum for the year, where--

(a) the required minimum for the year is a figure equal to such proportion of the non-domestic rating multiplier for the year as is specified in an order made by the Secretary of State, and

(b) the required maximum for the year is a figure calculated in accordance with a formula specified in the order.

(4) An order under sub-paragraph (3) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 January in the preceding financial year.

10 (1) Where a special authority has set a multiplier for a financial year (originally or by way of substitute) it may set a multiplier in substitution if, and only if, it has been quashed because of a failure to fulfil paragraph 9(2) or (3) above.

(2) Any multiplier set in substitution must be set in accordance with paragraph 9 above.

(3) Where a special authority sets a multiplier in substitution under this paragraph (a new multiplier) anything paid to it by reference to the multiplier for which it is substituted (the old multiplier) shall be treated as paid by reference to the new multiplier.

(4) But if the old multiplier exceeds the new multiplier, the following shall apply as regards anything paid if it would not have been paid had the old multiplier been the same as the new multiplier--

(a) it shall be repaid if the person by whom it was paid so requires;

(b) in any other case it shall (as the authority determines) either be repaid or be credited against any subsequent liability of the person to pay anything to it by way of a non-domestic rate.

11 (1) Where a special authority has set a multiplier in accordance with paragraph 9 above (whether originally or by way of substitute) it shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the multiplier in at least one newspaper circulating in its area.

(2) Failure to comply with sub-paragraph (1) above does not make a multiplier invalid.

Section 60.

SCHEDULE 8 Non-Domestic Rating: Pooling

Part I Non-Domestic Rating Accounts

The accounts

1 (1) In accordance with this Schedule the Secretary of State shall keep for each chargeable financial year an account (to be called a non-domestic rating account).

(2) The Secretary of State--

(a) shall keep each account in such form as the Treasury may direct, and

(b) shall at such time as the Treasury may direct send copies of each account to the Comptroller and Auditor General.

(3) The Comptroller and Auditor General shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) above and shall lay copies of the account and of his report before each House of Parliament.

Credits and debits

2 (1) For each chargeable financial year the following shall be credited (as items of account) to the account kept for the year--

(a) sums received by the Secretary of State in the year under section 54 above,

(b) sums received by him in the year under regulations made under section 59(2) above, and

(2) For each chargeable financial year the following shall be debited (as items of account) to the account kept for the year--

(a) payments made by the Secretary of State in the year under paragraph 5(10) below or under regulations made under paragraph 6(5) below, and

(b) payments made by him in the year under paragraph 9, 12, or 13 below (as the case may be).

3 (1) As soon as is reasonably practicable after the end of each chargeable financial year the Secretary of State shall calculate the following--

(a) the aggregate of the items of account credited to the account kept for the year, and

(b) the aggregate of the items of account debited to the account kept for the year.

(2) If the aggregate mentioned in sub-paragraph (1)(a) above exceeds that mentioned in sub-paragraph (1)(b) above, a sum equal to the excess shall be--

(a) debited (as an item of account) to the account kept for the year, and

(b) credited (as an item of account) to the account kept for the next financial year.

(3) If the aggregate mentioned in sub-paragraph (1)(b) above exceeds that mentioned in sub-paragraph (1)(a) above, a sum equal to the excess shall be--

(a) credited (as an item of account) to the account kept for the year, and

(b) debited (as an item of account) to the account kept for the next financial year.

Part II Contribution

Non-domestic rating contributions

4 (1) The Secretary of State may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each charging authority (to be called its non-domestic rating contribution for the year).

(2) The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above.

(3) Sub-paragraph (2) above shall not apply in the case of a special authority, but the rules shall be so framed that the amount calculated under them in relation to the authority is broadly the same as the total which would be payable to it in respect of the year under sections 43 and 45 above if--

(a) the authority's non-domestic rating multiplier for the year was equal to the required minimum for the year, and

(b) the authority acted diligently.

(4) For the purposes of sub-paragraph (3) above the required minimum for the year is the required minimum for the year as found for the purposes of paragraph 9(3) of Schedule 7 above.

(5) The Secretary of State may incorporate in the rules provision for deductions (of such extent as he thinks fit) as regards--

(a) the operation of sections 47 and 49 above;

(b) costs of collection and recovery;

and sub-paragraphs (2) and (3) above shall have effect subject to this.

(6) Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

5 (1) This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year.

(2) By such time before the year begins as the Secretary of State may direct, a charging authority shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the Secretary of State.

(3) If the authority fails to comply with sub-paragraph (2) above or if the Secretary of State believes the amount notified is not likely to have been calculated in accordance with the regulations he may make his own calculation of the amount; and where he makes such a calculation he shall inform the authority why he has done so and shall inform it of the amount calculated.

(4) The authority shall be liable to pay to the Secretary of State an amount (the provisional amount) equal to--

(a) that calculated and notified under sub-paragraph (2) above, or

(b) if sub-paragraph (3) above applies, that calculated by the Secretary of State under it.

(5) The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the Secretary of State may direct.

(6) After the year ends the authority shall--

(a) calculate the amount of its non-domestic rating contribution for the year,

(b) arrange for the calculation and the amount to be certified under arrangements made by the Audit Commission for Local Authorities in England and Wales, and

(c) notify the amount to the Secretary of State, and send to him a copy of the certification of the calculation and the amount.

(7) If the authority fails to comply with sub-paragraph (6) above by such time as the Secretary of State directs, he may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph he shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended.

(8) If, at any time after the year ends, the Secretary of State receives notification from an authority under sub-paragraph (6)(c) above he shall--

(a) calculate the amount of the difference (if any) between the amount notified and the provisional amount, and

(b) if there is a difference, inform the authority of the amount of the difference.

(9) If the amount notified under sub-paragraph (6)(c) above exceeds the provisional amount the authority shall pay an amount equal to the difference to the Secretary of State at such time as he may direct.

(10) If the amount notified under sub-paragraph (6)(c) above is less than the provisional amount the Secretary of State shall pay an amount equal to the difference to the authority; and the amount shall be paid at such time as he decides with the Treasury's approval.

6 (1) Any calculation under paragraph 5 above of the amount of an authority's non-domestic rating contribution for a year shall be made in accordance with the regulations under paragraph 4 above.

(2) Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but regulations under paragraph 4 above may include provision requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions.

(3) The power to give a direction under paragraph 5 above--

(a) includes power to revoke or amend a direction given under the power;

(b) may be exercised differently for different authorities.

(4) A direction under paragraph 5(5) above is ineffective unless given with the Treasury's consent.

(5) The Secretary of State may make regulations providing that, once the provisional amount has been arrived at under paragraph 5 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be.

(6) Regulations under sub-paragraph (5) above may include--

(a) provision as to the re-calculation of the provisional amount, including provision for the procedure to be adopted for re-calculation if the prescribed conditions are fulfilled;

(b) provision as to financial adjustments to be made as a result of any re-calculation, including provision for the making of reduced payments under paragraph 5 above or of repayments.

(7) For the purposes of paragraph 5(7) above the relevant provisions are--

(a) paragraph 5(10) above,

(b) regulations made under sub-paragraph (5) above, and

Recovery

7 Where an amount has become payable under any provision of or made under this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

Part III Distribution

Distributable amount

8 (1) Before a chargeable financial year begins the Secretary of State shall estimate--

(a) the aggregate of the items of account which will be credited to the account kept for the year, and

(b) the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.

(2) In making any estimate under sub-paragraph (1) above the Secretary of State may make such assumptions as he sees fit.

(3) If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Secretary of State shall calculate the amount equal to the difference.

(4) In the revenue support grant report for the year the Secretary of State shall specify the amount arrived at under this paragraph (the distributable amount for the year).

Distribution: England

9 (1) This paragraph has effect in the application of this Schedule to England.

(2) If the revenue support grant report for a chargeable financial year is approved by resolution of the House of Commons, as soon as is reasonably practicable after the report is approved the Secretary of State shall calculate an amount in relation to each charging authority by reference to the formula--

---

(3) A is an amount equal to the distributable amount for the year.

(4) B is the relevant population of the authority.

(5) C is the aggregate of the relevant populations of all charging authorities.

(6) The relevant population in relation to an authority shall be calculated by--

(a) taking the number of those members of the population of the authority's area who fall within such description as is specified in regulations made by the Secretary of State, and

(b) making such adjustments (if any) by way of addition or subtraction (or both) as are specified in, or calculated in a manner specified in, the regulations.

(7) As regards each authority the calculation shall be made to the nearest £100 in accordance with the following rules--

(a) where (apart from this sub-paragraph and after taking into account each complete £100) there would be an excess of more than £50, the excess shall be made up to £100, and

(b) where (apart from this sub-paragraph and after taking into account each complete £100) there would be an excess of £50 or less, the excess shall be ignored.

(8) As soon as is reasonably practicable after making the calculation the Secretary of State shall inform each charging authority of the amount which he calculates in relation to it.

(9) The Secretary of State shall pay to each authority the amount calculated in relation to it.

(10) The amount shall be paid to the authority during the course of the year concerned, in such instalments and at such times as he decides with the Treasury's approval.

Distribution: Wales

10 Paragraphs 11 to 15 below have effect in the application of this Schedule to Wales.

11 (1) As soon as is reasonably practicable after the distributable amount for a chargeable financial year has been arrived at, the Secretary of State shall calculate how much of it he proposes to pay to county councils (the county share for the year) and how much of it he proposes to pay to district councils (the district share for the year).

(2) The calculation shall be made in accordance with the basis of division for the time being effective (as regards the year) under paragraph 15 below.

(3) In the revenue support grant report for the year the Secretary of State shall specify the county and district shares.

12 (1) If the revenue support grant report for a chargeable financial year is approved by resolution of the House of Commons, as soon as is reasonably practicable after the report is approved the Secretary of State shall calculate an amount in relation to each county council and each district council by reference to the formula--

---

(2) In the case of a county council A is an amount equal to the county share for the year and C is the aggregate of the relevant populations of all county councils.

(3) In the case of a district council A is an amount equal to the district share for the year and C is the aggregate of the relevant populations of all district councils.

(4) B is the relevant population of the council.

(5) The relevant population in relation to a council shall be calculated by--

(a) taking the number of those members of the population of the council's area who fall within such description as is specified in regulations made by the Secretary of State, and

(b) making such adjustments (if any) by way of addition or subtraction (or both) as are specified in, or calculated in a manner specified in, the regulations.

(6) As regards each council the calculation shall be made to the nearest £100 in accordance with the following rules--

(a) where (apart from this sub-paragraph and after taking into account each complete £100) there would be an excess of more than £50, the excess shall be made up to £100, and

(b) where (apart from this sub-paragraph and after taking into account each complete £100) there would be an excess of £50 or less, the excess shall be ignored.

(7) As soon as is reasonably practicable after making the calculation the Secretary of State shall inform each county council and each district council of the amount which he calculates in relation to it.

(8) The Secretary of State shall pay to each council the amount calculated in relation to it.

(9) The amount shall be paid to the council during the course of the year concerned, in such instalments and at such times as he decides with the Treasury's approval.

13 (1) This paragraph has effect in relation to a transitional year.

(2) If the revenue support grant report for the year is approved by resolution of the House of Commons, as soon as is reasonably practicable after the report is approved the Secretary of State shall decide whether paragraph 12 above is to have effect in relation to the year.

(3) If he decides that it is not to have effect he shall as soon as is reasonably practicable calculate--

(a) what amount of the county share for the year he proposes to pay to each county council, and

(b) what amount of the district share for the year he proposes to pay to each district council.

(4) The calculations may be made by reference to such factors as the Secretary of State thinks fit.

(5) As soon as is reasonably practicable after making the calculations the Secretary of State shall inform each county council and each district council of the amount which he calculates in relation to it.

(6) The Secretary of State shall pay to each council the amount calculated in relation to it.

(7) The amount shall be paid to the council at such time, or in instalments of such amounts and at such times, as the Secretary of State decides with the Treasury's approval; but any such time must fall within the year concerned.

14 (1) The Secretary of State shall make a report containing the basis on which he proposes to divide the distributable amount for a chargeable financial year between county councils (on the one hand) and district councils (on the other).

(2) Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of its intended contents.

(3) The report shall be laid before the House of Commons.

(4) As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each county council and each district council.

(5) After making the report the Secretary of State may make a further report or reports, and any such report--

(a) may replace any previous report under this paragraph, or

(b) may amend any previous report under this paragraph.

(6) A report under sub-paragraph (5)(a) above shall contain a revised basis on which the Secretary of State proposes to divide the distributable amount.

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