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Local Government Finance Act 1988 (c. 41)(The document as of February, 2008) Page 14 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 | P.16 (c) for certifying the body's calculation under paragraph 5(6)(b) of Schedule 8 to the Local Government Finance Act 1988 of the amount of its non-domestic rating contribution for a financial year, and for certifying the amount calculated. " (5) Sub-paragraphs (2) and (4) above shall have effect for financial years beginning in or after 1990. Part II ScotlandValuation and Rating (Scotland) Act 1956 (c. 60)4 In section 6 of the Valuation and Rating (Scotland) Act 1956 (ascertainment of certain values of lands and heritages) after subsection (8) there shall be inserted the following subsections-- " (8A) The Secretary of State may by regulations made under this subsection prescribe-- (a) the manner in which and the principles, rules and considerations by reference to which the net annual value of lands and heritages is to be arrived at under subsection (8) above; (b) that the principles, rules and considerations referred to in paragraph (a) above or any of them shall be such as are determined in accordance with the regulations. (8B) Regulations made under subsection (8A) above-- (a) may be made so as to apply differently to different areas or in relation to different cases or classes of case; (b) may include such supplementary, incidental, consequential or 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. " 5 In section 22 of that Act (exemption of churches etc. from rates)-- (a) after subsection (1) there shall be inserted the following subsection-- " (1A) Without prejudice to subsection (1) of this section, in respect of the year 1989–90 and of any subsequent year, no rate shall be levied on any premises to the extent that they are occupied by a religious body and used by it for such purposes and to such extent for those purposes as the Secretary of State may prescribe by order made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament. " ; (b) in subsection (2), for the words "the foregoing subsection" there shall be substituted the words "subsection (1) or (1A) of this section"; (c) after subsection (2) there shall be inserted the following subsection-- " (2A) Where any such premises as are mentioned in subsection (1A) of this section are used to an extent for a use other than one so prescribed, the net annual value of or attributable to the premises shall be apportioned as between these respective uses and the amounts so apportioned shall be shown separately in the valuation roll. " ; (d) in subsection (3), for the words "last foregoing subsection" there shall be substituted the words "subsection (2) or (2A) of this section". 6 After section 22 of that Act, there shall be inserted the following section-- " 22A Exemption of certain fishings from rates(1) In respect of each of the following years, that is to say the year 1989–90 and subsequent years, no rate shall be levied in respect of lands and heritages which fall within any of paragraphs (a) to (c) below-- (a) lands and heritages which-- (i) consist of rights of salmon fishing entered separately in the valuation roll; and (ii) are situated in a salmon fishery district for which there is, immediately before the beginning of the year, a district salmon fishery board; (b) lands and heritages which consist of rights of salmon fishing entered separately in the valuation roll, being rights which are exercisable in the River Tweed and as regards which an annual rate or assessment is levied under section 79 of the Tweed Fisheries Act 1857 or section 5 of the Tweed Fisheries (Amendment) Act 1859.
(c) lands and heritages which consist of rights of fishing entered separately in the valuation roll, being rights which are exercisable in an area defined by an order which-- (i) is made under section 28(3) of the Salmon and Freshwater Fisheries Act 1975; and (ii) contains such provision as is mentioned in paragraph 1(a) of Schedule 3 to that Act (contributions imposed by water authorities). (2) Subsection (1) of this section is without prejudice to subsections (2) to (4) of section 7 of the Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958 (certain rights of salmon fishing deemed for the purposes of making up the valuation roll to be agricultural lands and heritages). (3) In subsection (1) of this section-- (a) "salmon fishery district" has the meaning assigned to it by section 40(1) of the Salmon Act 1986; (b) "district salmon fishery board" means a district salmon fishery board which exists by virtue of section 14 of that Act. " Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)7 In subsection (2) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations) in paragraph (i) for the words "one-half" there shall be substituted the words "one-fifth". Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)8 After section 28A of the Registration of Births, Deaths and Marriages (Scotland) Act 1965 there shall be inserted the following new section-- " 28B Intimation of death to Community Charges Registration Officer(1) The district registrar for each registration district shall furnish to the Community Charges Registration Officer of each region or islands area within which the registration district wholly or partly falls such particulars of such deaths as may be prescribed by regulations made under this section. (2) Regulations under this section may provide that the duty imposed on a district registrar by subsection (1) above shall, instead, be a duty imposed on the Registrar General. (3) Regulations under this section may make provision as to the time at which and manner in which particulars are to be furnished under this section, and may make different provision for different cases or classes of case. (4) Regulations made under this section shall be made by the Secretary of State by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament. " Town and Country Planning (Scotland) Act 1972 (c. 52)9 In section 181 of the Town and Country Planning (Scotland) Act 1972 (scope of provisions relating to interests of owner-occupiers affected by planning proposals) after subsection (4) there shall be inserted the following subsection-- " (4A) The Secretary of State may, by regulations made under this subsection, substitute for any reference in these provisions to "annual value" or "hereditament" such other reference as he may consider appropriate; and such regulations may make such supplemental or consequential amendments of this Act or of any other enactment whether passed before or after this Act as the Secretary of State thinks fit. " Local Government (Scotland) Act 1973 (c. 65)10 After section 110 of the Local Government (Scotland) Act 1973 there shall be inserted the following new section-- " 110A Estimate of amount due for non-domestic district rate(1) In relation to each financial year a regional council shall estimate the amount due to the council of each district which falls within their region in respect of the non-domestic district rate for that year as that amount falls to be ascertained in pursuance of regulations made under section 110 of this Act. (2) For the purposes of making the estimate mentioned in subsection (1) above, it shall be assumed that in respect of the financial year concerned both the regional council and the district council determine the maximum non-domestic rate prescribed in relation to each of them in respect of that financial year under section 3(2) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987. (3) The regional council shall, before such date as may be prescribed in relation to each financial year, notify the council of each district in their region of the estimate made under subsection (1) above in relation to that district for that financial year. " Local Government (Scotland) Act 1975 (c. 30)11 In section 6 of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages) for subsection (1) there shall be substituted the following subsection-- " (1) In the case of such lands and heritages as may be prescribed or of any class or description of such lands and heritages as may be prescribed, the Secretary of State may by order provide that their rateable values or the aggregate amount of their rateable values shall be-- (a) such as is prescribed; or (b) such as is determined in accordance with prescribed rules. " 12 (1) In section 9 of that Act (payment of rates pending valuation appeal) for subsection (1) there shall be substituted the following subsection-- " (1) Notwithstanding that an appeal under the Valuation Acts is pending with respect to any lands and heritages the rates levied on those lands and heritages shall be payable in accordance with section 8 of this Act. " (2) The amendment made by sub-paragraph (1) above shall not have effect as regards any lands and heritages with respect to which an appeal under the Valuation Acts is pending at the date of commencement of that sub-paragraph. 13 After section 9 of that Act there shall be inserted the following section-- " 9A Interest on rates paid in error(1) Where any amount, in excess of such limit as may be prescribed, has been paid in error to a rating authority in respect of rates and the rating authority repays the amount the rating authority shall also pay to the person to whom the repayment is made interest on the amount at such rate as may be determined in accordance with subsection (3) below. (2) No payment of interest under subsection (1) above shall be made after the end of the sixth year after that in respect of which the amount was paid in error unless application for repayment was made before that time. (3) The rate of interest referred to in subsection (1) shall be such rate-- (a) as the Secretary of State may prescribe; or (b) as is to be determined in such manner as he may prescribe, and regulations made under this subsection may not make provision for a rate of interest in respect of any period before the regulations come into force. (4) Subsections (1), (2) and (3) above shall apply to the repayment of the amount of an overpayment which a rating authority is required to repay under section 9(2) of this Act as they apply to the repayment of an amount referred to in the said subsection (1). (5) This section shall not require the payment of interest in respect of any period before the commencement of paragraph 13 of Schedule 12 to the Local Government Finance Act 1988; and subsection (4) above shall not have effect in relation to any repayment in consequence of an appeal which was lodged before such commencement. " Local Government, Planning and Land Act 1980 (c. 65)14 In subsection (7) of section 2 of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information) in paragraph (a) the words "or the Local Government (Scotland) Act 1973" shall be omitted and after that paragraph there shall be inserted the following paragraph-- " (aa) its dispatch with, or inclusion in-- (i) a demand note for payment of rates issued under section 237(1) of the Local Government (Scotland) Act 1947; or (ii) a demand notice for payment of a community charge issued under paragraph 2 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987. " Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)15 (1) Section 2 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (exclusion of domestic subjects from valuation roll) shall be amended as follows. (2) After subsection (2) there shall be inserted the following subsection-- " (2A) Where, after 1st April 1989 by virtue of regulations made under subsection (4) below, any lands and heritages or any parts of lands and heritages-- (a) cease to be domestic subjects, they shall be entered in the valuation roll; (b) become domestic subjects, any entry in the valuation roll in respect of such lands and heritages shall be deleted, with effect from such date as may be prescribed by such regulations. " (3) For subsection (4) of that section there shall be substituted the following subsection-- " (4) The Secretary of State may vary the definition of domestic subjects in subsection (3) above by including or excluding such lands and heritages or parts thereof or class or classes of lands and heritages or parts thereof as may be prescribed. " 16 (1) Section 3 of that Act (non-domestic rates) shall be amended as follows. (2) In paragraph (b) of subsection (4) after the word "earlier" there shall be inserted the words "or such lesser figure as may be specified in (or calculated in a manner specified in) an order made by the Treasury in respect of the financial year in respect of which the calculation is to be made". (3) After subsection (4) there shall be added the following subsection-- " (4A) For the purposes of paragraph (b) of subsection (4) above, 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), the Secretary of State may substitute for the retail prices index for September of the first year the figure which he calculates would have been that index if the base month for that index had been the same as the base month for the index for September of the second year. " (4) In subsection (5)-- (a) after the word "section" where it first occurs there shall be inserted the following paragraph-- " (za) in subsection (4A) 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; " ; (b) for paragraph (b) there shall be substituted the following paragraph-- " (b) references 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 this section, the references shall be construed as references to any substituted index or index figures published by that Department; " . (5) After subsection (10) there shall be added the following subsection-- " (11) An order made under paragraph (b) of subsection (4) above shall be made by statutory instrument; but such an order 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 Commons House of Parliament before-- (a) regulations have been made under subsection (2) above prescribing a maximum non-domestic rate in relation to any local authority in respect of that financial year; and (b) the first order made by the Secretary of State, in respect of that year, under paragraph 2(1) of Schedule 4 to this Act has been approved by a resolution of that House. " 17 (1) Section 5 of that Act (statutory and other references to rateable values etc.) shall be amended as follows. (2) In subsection (3) for the words "Where in any enactment" there shall be substituted the words "Subject to subsection (3A) below, where in any enactment (including an enactment contained in a subordinate instrument)". (3) After the said subsection (3) there shall be inserted the following subsections-- " (3A) 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. (3B) Regulations may provide as mentioned in subsection (3A) 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). " 18 (1) Section 8 of that Act (liability for personal community charge) shall be amended as follows. (2) In subsection (1) for the words "aged 18 or over who is solely or mainly resident in the area of a local authority in any financial year shall be liable to pay" there shall be substituted the words " who is, at any time in a financial year-- (a) aged 18 or over; (b) solely or mainly resident in the area of a local authority; and (c) not exempt from liability under subsection (8) below, shall be liable to pay, in respect of that time, " . (3) For subsections (2) and (3) of that section there shall be substituted the following subsection-- " (2) Notwithstanding subsection (1) above and subsection (8) below, a person's liability to pay the personal community charge in respect of any time in a financial year shall subsist until the date on which the deletion of the entry in the register in respect of such liability takes effect. " (4) After subsection (5) there shall be inserted the following subsection-- " (5A) The Secretary of State may, by regulations made under this subsection-- (a) require such educational establishments as may be prescribed to supply, in such manner and at such time as may be prescribed, to every person undertaking or about to undertake a full time course of education provided by the establishment a certificate containing such particulars as may be prescribed; (b) require such educational establishments as may be prescribed to supply to the registration officer within such period (being not less than 21 days) as may be prescribed such information as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act, being information which is in the possession or control of the establishment. " (5) In subsection (6) after the word "of " where it first occurs there shall be inserted the words " "educational establishment," ". (6) After subsection (6) there shall be inserted the following subsections-- " (6A) Subsections (4) and (5) above shall not apply to persons undertaking a full-time course of nursing education, but such a person shall, in respect of the period beginning when he undertakes the course and ending when he ceases to do so, be liable for only such percentage as may be prescribed of the amount of the personal community charge for which he would otherwise be liable. (6B) The Secretary of State may, by regulations made under this subsection-- (a) require such bodies as may be prescribed to supply, in such manner and at such time as may be prescribed, to every person undertaking or about to undertake a full time course of nursing education a certificate containing such particulars as may be prescribed; and (b) require such bodies as may be prescribed to supply to the registration officer within such period (being not less than 21 days) as may be prescribed such information as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act, being information which is in the possession or control of the body. (6C) References in subsections (6A) and (6B) above to a full-time course of nursing education, a person undertaking such a course and to ceasing to undertake such a course shall be construed in such manner as may be prescribed. " (7) In subsection (7)-- (a) after the word "shall" there shall be inserted ", notwithstanding that they are not otherwise liable under this Act for a personal community charge,"; and (b) for the word "each" where it second occurs there shall be substituted the word "either". 19 (1) Section 10 of that Act (liability for and calculation of standard community charge) shall be amended as follows. (2) In subsection (3) after the word "factors" there shall be inserted the words "(including factors relating to persons of prescribed descriptions)". (3) In subsection (4) for the words from "and that liability" to the end there shall be substituted the words "and where at any time two or more people are liable to pay the standard community charge under this subsection they shall be jointly and severally liable to pay the charge." (4) For subsection (8) there shall be substituted the following subsections-- " (8) Subject to subsections (8B) and (9) below, the standard community charge shall not be payable in respect of relevant premises in respect of whichever is the shorter of-- (a) the period for which the premises are unoccupied and unfurnished; (b) a period of three months or such longer period as the levying authority may determine; and the levying authority may determine that different periods shall have effect for different premises or different classes of premises. (8A) For the purposes of subsection (8) above "relevant premises" are premises to which this section applies, being premises-- (a) which are unoccupied and unfurnished; and (b) as regards which notice is given to the levying authority by a person liable to pay the standard community charge in respect of the premises that they are unoccupied and unfurnished. (8B) Subsection (8) above shall have effect in respect of any relevant premises only once during any period (whether it falls in one or more than one financial year) in respect of which the standard community charge is, or would but for that subsection be, payable in respect of the premises. (8C) Before making a determination under paragraph (b) of subsection (8) above a levying authority which is a regional council shall consult the district council for the district in which the premises are situated. " (5) In subsection (9) of that section for the words "that subsection" there shall be substituted the words "subsection (8A) above". (6) In paragraph (b) of subsection (10) after the word "charge" there shall be inserted the words "which would, if the premises were for the whole of that financial year premises to which this section applies and were not, at any time in that year, relevant premises for the purposes of subsection (8) above, be". (7) After the said subsection (10) there shall be inserted the following subsection-- " (10A) Where at any time premises are let, sub-let or permitted to be occupied as mentioned in subsection (10) above to more than one person, only one standard community charge contribution in respect of the standard community charge payable in respect of any financial year shall be recovered in respect of the period of such lease, sub-lease or permission to occupy and such persons shall be jointly and severally liable to pay the contribution. " 20 (1) Section 11 of that Act (liability for and calculation of collective community charge) shall be amended as follows. (2) In subsection (3) at the beginning there shall be inserted the words "Subject to subsection (3A) below,". (3) After subsection (3) there shall be inserted the following subsection-- " (3A) The registration officer shall not designate premises-- (a) which are of a description prescribed for the purposes of this paragraph; or (b) which are or form part of land designated by the Secretary of State under paragraph 11 of Schedule 1A to this Act. " (4) After subsection (4) there shall be inserted the following subsection-- " (4A) A designation made by the registration officer under subsection (3) above shall be revoked by him-- (a) where, in his opinion, the premises have ceased to be premises which may be designated under that subsection; (b) if the premises become premises which are of a description prescribed for the purposes of paragraph (a) of subsection (3A) above; (c) if the premises become premises which are designated by the Secretary of State under paragraph 11 of Schedule 1A to this Act. " (5) In subsection (5) for the words from "and that liability" to the end there shall be substituted the words "and where at any time two or more people are liable to pay the collective community charge under this subsection they shall be jointly and severally liable to pay the charge." (6) In subsection (7)-- (a) after the words "shall be" there shall be inserted the words "the amount which is"; and (b) at the end there shall be added the words "less the relevant proportion, being 5 per cent. or such other proportion as may be prescribed". (7) In sub-paragraph (a) of subsection (10) for the words "section 8(8)(c) of" there shall be substituted the words "paragraph 12 of Schedule 1A to". (8) In subsection (11)-- (a) after the word "person" where it first occurs there shall be inserted the words "who, at any time in a financial year"; (b) in paragraph (a) for the words "who is, at any time in a financial year," there shall be substituted the word "is"; (c) in each of paragraphs (b) and (c) the word "who" shall be omitted; and (d) in paragraph (c) for the words "section 8(8)(c) of" there shall be substituted the words "paragraph 12 of Schedule 1A to".
22 (1) Section 13 of that Act (community charges register) shall be amended as follows. (2) In subsection (1) for paragraphs (a), (b) and (c) there shall be substituted the following paragraphs-- " (a) the name of every person liable to pay any of the community charges in the registration area; (b) in the case of a person liable to pay the personal community charge, the address of his sole or main residence; (c) in the case of a person liable to pay the standard or collective community charge, his address and the address of the premises in the registration area in respect of which that charge is payable; (cc) in the case of premises in respect of which the collective community charge is payable, the collective community charge multiplier determined for the time being in respect of those premises; " . (3) In paragraph (e) of that subsection for the word "these" there shall be substituted the word "the". 23 In section 14(2) of that Act (notice of registration)-- (a) for the words "person whose name is entered in the register" there shall be substituted the words "registered person"; (b) for the words "a notice" there shall be substituted the words "such notice"; (c) at the end of paragraph (b) the word "and" shall be omitted; and (d) after paragraph (c) there shall be added the following paragraphs-- " (d) his right to apply to the registration officer under section 20A(3) of this Act for a determination that the entry relating to him be a special entry within the meaning of that section; (e) such other matters as may be prescribed " . 24 (1) Section 15 of that Act (amendment of community charges register) shall be amended as follows. (2) In subsection (3)-- (a) after the word "entry" where it second occurs there shall be inserted the words "including a note of the date upon which the record is made"; and (b) for the words "the date on which it was made" there shall be substituted the words "that date". (3) For subsection (4) there shall be substituted the following subsection-- " (4) The provisions of section 20 of this Act relating to the inspection of the register and the obtaining of copies of entries in the register (including such provisions as are prescribed under that section) shall apply, subject to such modifications as may be prescribed, to the inspection or obtaining of copies of a record made under subsection (3) above as they apply to the inspection of or obtaining copies of entries in the register. " (4) In subsection (5)-- (a) for the words "any amendment to the register which might affect that person, but" there shall be substituted the words "or amending any entry in the register which might affect that person, but, except in the case of an amendment such as is mentioned in subsection (6) below,"; (b) for paragraphs (a) and (b) there shall be substituted the following paragraphs-- " (a) a copy of the entry or (as the case may be) the entry as amended; or (b) where the amendment consists of the deletion of an entry, notification of such deletion " ; (c) for paragraph (i) there shall be substituted the following paragraph-- " (i) the effect of the entry or (as the case may be) of the amendment to the entry in the register; " . (d) at the end there shall be added the following paragraph-- " (iv) in the case of a new entry, or an amendment of an entry which consists in whole or in part in a change of the address of the sole or main residence of the registered person, his right to apply to the registration officer under section 20A(3) of this Act for a determination that the entry relating to him be a special entry within the meaning of that section " . (5) After subsection (5) there shall be inserted the following subsections-- " (6) Where an amendment requires to be made to an entry in the register in consequence of the death of a registered person, the registration officer shall send to the executors of the deceased notice of the fact that he has, with effect from the date of the deceased's death, deleted the entry in the register relating to the deceased. (7) Except where the context otherwise requires, any reference in this Act to the amendment of the register or of any entry in the register shall include a reference to the deletion of such an entry. " 25 (1) Section 16 of that Act (registration appeals) shall be amended as follows. (2) In subsection (1) for the words "A person who is registered in the register as being liable to pay any of the community charges" there shall be substituted the words "A registered person". (3) In paragraph (a) of that subsection for the words "in respect of his liability to pay any of the community charges" there shall be substituted the words "in relation to him". (4) In paragraph (b) of that subsection for the word "any" where it first occurs there shall be substituted the word "the". 26 In section 17 of that Act (duties in relation to registration) in subsection (6) after the words ""responsible person"" there shall be inserted the words "in relation to any premises". 27 In section 18 of that Act (obtaining of information from individuals) after subsection (2) there shall be inserted the following subsection-- " (2A) Where a registered person dies his executors shall notify the registration officer of the date of the person's death-- (a) in the case of executors nominate, not later than one month after that date; (b) in the case of executors dative, not later than one month after the date of their appointment. " 28 After the said section 18 there shall be inserted the following section-- " 18A Obtaining of information generally(1) The registration officer may require any person whom he reasonably believes is, has been or is about to be resident in the registration area to supply to him such information-- (a) as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act; and (b) as is in the possession or control of such person. (2) A person required to supply any information in pursuance of subsection (1) above shall supply the information within such period, not being less than 21 days, as the registration officer may require. (3) Subsections (10) to (12) of section 17 of this Act shall have effect for the purposes of this section as they have for the purposes of that section; and for the purposes of this section any reference in those subsections-- (a) to a responsible person shall be construed as a reference to a person required to supply information under subsection (1) above; (b) to the prescribed period shall be construed as a reference to the period mentioned in subsection (2) above; and (c) to a requirement under subsection (5) shall be construed as a reference to a requirement under subsection (1) above. " 29 (1) Section 20 of that Act (inspection of register) shall be amended as follows. 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 | P.16 -- Back --
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