Local Government Finance Act 1988 (c. 41)

(The document as of February, 2008)

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(2) In this section "the chargeable period" means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.

(3) If, on each day of the chargeable period--

(a) the chargeable person and the spouse are married to each other, and

(b) the spouse is aged 18 or over,

they shall be jointly and severally liable to pay the chargeable amount.

(4) In any other case--

(a) they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by --- , and

(b) the chargeable person shall be liable to pay the remainder of the chargeable amount.

(5) A is the number of days which fall within the chargeable period and on which--

(a) the chargeable person and the spouse are married to each other, and

(b) the spouse is aged 18 or over.

(6) B is the number of days in the chargeable period.

(7) In a case where--

(a) the chargeable person and the spouse are jointly and severally liable to pay an amount by virtue of this section,

(b) the chargeable person fails to pay all or part of it because of wilful refusal or culpable neglect, and

the spouse may recover from the chargeable person an amount equal to the amount paid by the spouse to the authority.

(8) Subject to subsection (7) above, the spouse may not recover from the chargeable person anything by way of contribution to any amount paid by the spouse to the authority by virtue of this section.

(9) For the purposes of this section people are married to each other if they are a man and woman--

(a) who are married to each other and are members of the same household, or

(b) who are not married to each other but are living together as husband and wife.

(10) For the purposes of this section people are not married to each other on a particular day unless they are married to each other throughout the day.

17 Joint and several liability: management arrangements

(1) This section applies where--

(a) a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a standard or collective community charge as it has effect for a chargeable financial year,

(b) on any day in the chargeable period he has a management arrangement with another person (the manager) who is neither the chargeable person's employee nor (if an individual) aged under 18 on the day, and

(3) For the purposes of this section a management arrangement is--

(a) where the charge is a standard community charge, an arrangement under which the manager is to collect payments for the use of the property in respect of which the charge arises;

(b) where the charge is a collective community charge, an arrangement under which the manager is to collect payments for residential accommodation in the designated dwelling in respect of which the charge arises, or amounts by way of contribution in respect of the charge, or both.

(4) If, on each day of the chargeable period--

(a) the management arrangement subsists, and

(b) the manager is neither the chargeable person's employee nor (if an individual) aged under 18,

they shall be jointly and severally liable to pay the chargeable amount.

(5) In any other case--

(a) they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by --- , and

(b) the chargeable person shall be liable to pay the remainder of the chargeable amount.

(6) A is the number of days which fall within the chargeable period and on which--

(a) the management arrangement subsists, and

(b) the manager is neither the chargeable person's employee nor (if an individual) aged under 18.

(7) B is the number of days in the chargeable period.

(8) The manager may recover from the chargeable person an amount equal to any amount paid by the manager to the authority by virtue of this section.

(9) For the purposes of this section a management arrangement subsists on a particular day if it subsists at any time on the day.

18 Discharge of liability

The liability to pay an amount under any provision of sections 12 to 17 above must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.

Miscellaneous

19 Co-owners

(1) The Secretary of State may make regulations as regards any prescribed case where (apart from the regulations) co-owners would be subject to different standard or collective community charges by virtue of the same property.

(2) The regulations may contain--

(a) provision that as regards the period for which the co-ownership subsists there shall be one charge only, that the co-owners shall be jointly subject to it, and that the registration officer for the charging authority concerned shall enter an item in the register accordingly;

(b) provision that the amount payable in respect of the charge concerned as it has effect for a chargeable financial year shall be calculated in a prescribed manner, and that the co-owners shall be jointly and severally liable to pay the amount;

(c) provision that, notwithstanding that the co-owners are jointly and severally liable, section 16 or 17 above shall have effect to make a spouse or manager of any of the co-owners jointly and severally liable as well;

(d) where the charge concerned is collective, provision as to the person or persons to whom any amount payable under section 9 above is to be paid.

(3) The regulations may provide that there shall be different charges as regards each of the following--

(a) the period for which the co-ownership subsists (that is, for which the co-owners concerned are co-owners);

(b) any period for which one only of the co-owners has an interest in the building, part of a building or dwelling concerned, or is owner of the caravan concerned;

(c) any period for which there is a co-ownership as regards the property concerned but the participants of it do not correspond with those of the co-ownership mentioned in paragraph (a) above (whether because the number of members differs or because any of the personnel differs).

(4) The regulations may include provision conferring rights of recovery as between parties (whether co-owners, spouses or managers).

(5) Without prejudice to section 143(2) below, the regulations may include provision amending or adapting provisions of this Part; and in particular the regulations--

(a) may provide that section 11(4) above shall apply where different charges arise because of the operation of the regulations;

(b) may amend or adapt provisions of this Part which themselves confer power to make regulations (such as Schedules 2 and 4).

(6) References to co-owners include references to persons who together have an interest under a lease or underlease, and references to co-ownership shall be construed accordingly.

20 Contributions in aid

(1) Where a person would be subject to a personal community charge but for paragraph 11 of Schedule 1 below, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.

(2) Where a person would be subject to a standard community charge but for the rules as to Crown exemption, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.

21 Standard community charge: special cases

(1) Subsection (2) below applies in the case of property provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.

(2) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent--

(a) a person being subject to a charging authority's standard community charge by virtue of the property,

(b) an entry being made in the register in relation to the charge, or

(3) The authorities are--

(a) a county council,

(b) a district council,

(d) the Common Council,

(e) a metropolitan county police authority, and

(f) the Northumbria Police Authority.

22 Administration and penalties

(1) Schedule 2 below (which contains provisions about administration, including collection) shall have effect.

(2) Schedule 3 below (which contains provisions about civil penalties) shall have effect.

(3) Schedule 4 below (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

23 Appeals

(1) A person aggrieved by any of the matters mentioned in subsection (2) below may appeal to a valuation and community charge tribunal established under Schedule 11 below.

(2) The matters are--

(a) the fact that the person is or is not at any time entered in a charging authority's register as subject to a community charge of the authority,

(b) the contents of any item which is contained in a charging authority's register and relates to a charge to which the person is there shown as subject at any time,

(d) the fact that such a designation has not been revoked,

(e) any estimate, made for the purposes of regulations under Schedule 2 below, of the amount the person is liable to pay in respect of a charging authority's community charge,

(f) any designation of an individual as a responsible individual under regulations under Schedule 2 below,

(g) the fact that such a designation has not been revoked,

(h) the imposition of a penalty on the person under Schedule 3 below,

(i) the fact that a relevant dwelling has been designated under section 5 above, and

(j) the fact that a designation of a relevant dwelling under that section has not been revoked under that section.

(3) Subsection (2)(e) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed by the Secretary of State by regulations.

(4) Where a penalty is imposed on a person under Schedule 3 below, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under subsections (1) and (2)(h) above against the imposition.

(5) In subsection (2)(i) above "relevant dwelling" means a building, or part of a building, in respect of which the person would be subject to an authority's collective community charge if the designation were valid.

(6) In subsection (2)(j) above "relevant dwelling" means a building, or part of a building, in respect of which the person would cease to be subject to an authority's collective community charge if the revocation were made.

24 Appeals: preliminary steps

(1) No appeal may be made under section 23 above unless--

(a) the aggrieved person serves a written notice under this section, and

(b) one of the conditions mentioned in subsection (4) below is fulfilled.

(2) A notice under this section must be served on--

(a) the charging authority concerned, where the grievance relates to an estimate mentioned in section 23(2)(e) above or to the imposition of a penalty by a charging authority;

(b) the community charges registration officer concerned, in any other case.

(3) A notice under this section must state the matter by which and the grounds on which the person is aggrieved.

(4) The conditions are that--

(a) the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that the authority or officer believes the grievance is not well founded, but the person is still aggrieved;

(b) the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;

(c) the period of 2 months, beginning with the date of service of the aggrieved person's notice, has ended without his being notified under paragraph (a) or (b) above.

(5) Where a notice under this section is served on an authority or officer, it or he shall--

(a) consider the matter to which the notice relates;

(b) include in any notification under subsection (4)(a) above reasons for the belief concerned;

25 Death

(1) The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death--

(a) he was (or is alleged to have been) subject to a charging authority's community charge,

(b) he was (or is alleged to have been) liable to pay an amount under section 9 above,

(d) a penalty was imposed on him under Schedule 3 below.

(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3) The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

(4) The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.

(5) The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.

(6) The regulations may provide that proceedings (whether by way of appeal under section 23 above or otherwise) may be instituted, continued or withdrawn by the deceased's executor or administrator.

26 Community charges registration officer

(1) There shall be a community charges registration officer for each charging authority.

(2) The registration officer for a district council, a London borough council or the Council of the Isles of Scilly shall be the person having responsibility for the administration of its financial affairs under section 151 of the [1972 c. 70.] Local Government Act 1972.

(3) The registration officer for the Common Council shall be the chamberlain.

(4) A charging authority shall provide the registration officer with such staff, accommodation and other resources as are sufficient to allow his functions under this Part to be exercised.

27 Default powers as to registers

(1) If it appears to the Secretary of State that a charging authority's register does not contain items in relation to all community charges of the authority, the Secretary of State may direct the registration officer or the authority (or both) to supply the Secretary of State with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.

(2) A direction under subsection (1) above--

(a) must specify the information to be provided and the period within which it is to be provided;

(b) may be amended by another direction under subsection (1) above;

(3) If the period specified in a direction under subsection (1) above ends (whether or not the direction has been complied with) and it still appears to the Secretary of State as mentioned in that subsection, he may direct the officer or the authority (or both) to take such steps as the Secretary of State considers appropriate to secure that the register contains items in relation to as many of the authority's community charges as practicable; and the steps may involve conducting canvasses or otherwise.

(4) A direction under subsection (3) above--

(a) must specify the steps to be taken and the period within which they are to be taken;

(b) may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken and the results of taking them;

(c) must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;

(d) may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);

(e) may be revoked by a direction under this paragraph.

28 Default powers as to resources

(1) If it appears to the Secretary of State that a charging authority has failed to comply with section 26(4) above he may direct the authority to supply him with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.

(2) A direction under subsection (1) above--

(a) must specify the information to be provided and the period within which it is to be provided;

(b) may be amended by another direction under subsection (1) above;

(3) If the authority purports to comply with a direction under subsection (1) above or the period specified in the direction ends without its purporting to comply and (in either case) it still appears to the Secretary of State as mentioned in that subsection, he may direct the authority to provide the registration officer with such staff, accommodation and other resources as the Secretary of State considers sufficient to allow the officer's functions under this Part to be exercised.

(4) A direction under subsection (3) above--

(a) must specify the staff, accommodation and other resources the authority is to provide under the direction and the period within which it is to provide them;

(b) may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken to comply with the requirement included under paragraph (a) above and the results of taking them;

(c) must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;

(d) may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);

(e) may be revoked by a direction under this paragraph.

29 Rights of electoral registration officers

For the purpose of exercising his functions the electoral registration officer for any area in England and Wales may inspect the register of any charging authority.

General

30 Students

(1) For the purposes of this Part a person shall be treated as undertaking a full-time course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.

(2) The regulations may include provision that--

(a) as regards any educational establishment of a prescribed description an individual (to be called a certification officer) may be designated by the appropriate registration officer, or otherwise identified, in accordance with prescribed rules;

(b) a certification officer shall at a prescribed time supply to a person who is pursuing or is about to pursue a course at the establishment, and who is of a prescribed description, a certificate in a prescribed form and containing prescribed particulars;

(c) conditions prescribed under subsection (1) above shall include a condition as to the possession of such a certificate;

(d) failure to supply a certificate to a person in accordance with the regulations is actionable by the person concerned as a breach of statutory duty.

(3) The regulations shall include a statement of what courses constitute, in the Secretary of State's opinion, full-time courses of nursing education; but this is without prejudice to the power to provide, or not to provide, that a person undertaking such a course is to be treated as undertaking a full-time course of education for the purposes of this Part.

(4) The regulations may include provision allowing or requiring the appropriate registration officer to revoke a designation of an individual as a certification officer.

(5) "The appropriate registration officer" means the registration officer for such charging authority as may be prescribed as regards the educational establishment concerned.

31 Interpretation

(1) This section applies for the purposes of this Part.

(2) References to the register, in relation to a charging authority, are to its community charges register.

(3) References to anything shown in a register on a day are references to what is shown for the day (including what is shown by virtue of a retrospective entry).

(4) References to the registration officer, in relation to a charging authority, are to the community charges registration officer for the authority.

(5) The residential address of a person who is a company is the address of the company's registered office.

(6) References to a building include references to a chalet or hut.

(7) Whether anything is a caravan at a particular time shall be construed in accordance with Part I of the [1960 c. 62.] Caravan Sites and Control of Development Act 1960.

(8) If at a particular time a person has no fixed abode (in England and Wales or elsewhere) he shall at that time be treated as having his sole or main residence in the place where he is at the time.

(9) Section 2(6) above shall not apply to a person to whom subsection (8) above applies at the time concerned.

(10) The Secretary of State may make regulations containing rules for ascertaining what is to be treated as the greater or greatest part of premises or a building or caravan.

(11) Nothing in a private or local Act passed before this Act shall prevent a person being subject to a community charge or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge.

Part II Charges and Multipliers

Charges

32 Amount for personal community charges

(1) For each chargeable financial year, a charging authority shall set for its personal community charges an amount or amounts in accordance with this section and section 33 below.

(2) Any amount must be set on or before 1 April on which the financial year for which it is set begins, but is not invalid merely because it is set after that date.

(3) In setting any amount the authority must secure (so far as practicable) that the total amount yielded by its community charges for the year is sufficient to provide for the items mentioned in subsection (4) below, to the extent that they are not to be provided for by other means.

(4) The items are--

(a) any precept issued to the authority for the year,

(b) the authority's estimate of the aggregate of the payments to be met from its collection fund in the year under section 90(2)(b) to (g) below or section 90(4)(b) and (c) below (as the case may be),

(d) the authority's estimate of the amount to be transferred from its collection fund in the year under section 98(4) below.

(5) In construing subsection (4)(a) above any precept for which another has been substituted shall be ignored.

33 Setting of different amounts

(1) A charging authority must set one amount for its area under section 32 above, except as provided by the following provisions of this section.

(2) Where an item mentioned in subsection (3) below relates to a part only of its area, a charging authority must set different amounts for different parts so as to secure (so far as practicable) that the item is provided for only by amounts yielded by such of its community charges as relate to the part, to the extent that the item is not to be provided for by other means.

(3) The items are--

(a) any precept or portion of a precept issued to the authority if the precept or portion is stated to be applicable to a part, and

(b) any expenses of the authority which are its special expenses and were taken into account by it in making the calculation (or last calculation) in relation to the year concerned under section 95(2) below.

(4) For the purposes of subsection (3) above--

(a) provided a resolution of a charging authority to the following effect is in force, its expenses needed to meet a levy issued to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses,

(b) any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which arise out of its possession of property held in trust for a part of its area, are its special expenses,

(c) any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part, and

(d) any expenses incurred by a charging authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority's special expenses provided a resolution of the authority to that effect is in force.

(5) A community charge relates to a part of an area if it is--

(a) a personal community charge arising in respect of a residence contained in the part;

(b) a standard community charge arising in respect of a building, self-contained part of a building or caravan contained in the part;

(c) a collective community charge arising in respect of a dwelling constituting or contained in a building which is contained in the part.

(6) Rules contained in regulations under sections 10(6), 12(6) and 14(7) above shall apply for the purpose of construing subsection (5) above.

(7) As regards any charging authority the Secretary of State may make directions that, for the purposes of subsection (2) above, the extent (if any) to which an item is to be provided for by other means shall be determined by the authority in accordance with the directions.

(8) Directions under subsection (7) above--

(a) must be made in writing;

(b) may contain rules in accordance with which, or specify factors by reference to which, a determination is to be made;

(d) may relate to one item or to a number of items;

(e) may contain different provision as to different items;

(f) may be amended or revoked by other directions under subsection (7) above.

(9) The power to give directions under subsection (7) above may be exercised differently for different authorities.

(10) No directions under subsection (7) above shall have effect in relation to a determination unless they are served on the authority concerned before it makes the determination.

(11) In construing subsection (3)(a) above any precept for which another has been substituted shall be ignored.

34 Power to set substituted amounts

(1) An authority which has set an amount or amounts for a financial year under section 32 above, this section or section 35 below may set an amount or amounts in substitution.

(2) Any amount set in substitution under this section must be set in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose.

(3) No amount may be set in substitution under this section if it would be greater than that for which it is substituted, except as provided by subsection (4) below.

(4) Any amount set in substitution under this section may be greater than that for which it is substituted (the old amount) if the setting of the old amount has been quashed because of a failure to fulfil section 32(3) or 33(2) above.

35 Duty to set substituted amounts

(1) Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and a precept of a relevant authority is then issued to it for the year (originally or by way of substitute) it must as soon as is reasonably practicable after the issue set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.

(2) Each of the following is a relevant authority for the purposes of subsection (1) above--

(a) a county council,

(b) a metropolitan county police authority,

(d) a metropolitan county fire and civil defence authority,

(e) the London Fire and Civil Defence Authority, and

(f) the Receiver for the Metropolitan Police District.

(3) Any amount set in substitution under subsection (1) above must be set in accordance with sections 32 and 33 above, but applying the following rules--

(a) section 32(2) shall be ignored for this purpose;

(b) the amount must be set by reference to the precept whose issue gives rise to the amount being set;

(c) the amount must be set by reference to any other precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under subsection (6) below;

(d) the amount must be set by reference to any amount calculated by the authority in relation to the year under section 95(4) below since the time mentioned in paragraph (c) above;

(e) subject to paragraphs (b) to (d) above, the amount must be set by reference to the information in the authority's possession at the time mentioned in paragraph (c) above.

(4) Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and it then makes substitute calculations in accordance with section 95 below, it must as soon as is reasonably practicable after making the substitute calculations set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.

(5) Any amount set in substitution under subsection (4) above must be set in accordance with sections 32 and 33 above, but applying the following rules--

(a) section 32(2) shall be ignored for this purpose;

(b) the amount must be set by reference to the amount calculated by the authority in relation to the year under section 95(4) below in making the calculations giving rise to the amount being set;

(c) the amount must be set by reference to any precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under subsection (6) below;

(d) subject to paragraphs (b) and (c) above, the amount must be set by reference to the information in the authority's possession at the time mentioned in paragraph (c) above.

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