Local Government Finance Act 1988 (c. 41)

(The document as of February, 2008)

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(7) An authority's population on 1 April 1986 is the Registrar General's estimate of its population on that date as certified by him to the Secretary of State for the purposes of the enactments relating to rate support grant; and an authority's gross rateable value on that date is the aggregate of the rateable values on that date of the hereditaments in its area.

145 Interpretaion: financial years etc

(1) Chargeable financial years are financial years beginning in 1990 and subsequent years.

(2) Transitional years are financial years beginning in 1990, 1991, 1992 and 1993; and the first transitional year is that beginning in 1990.

(3) A financial year is a period of 12 months beginning with 1 April.

146 Interpretation: other provisions

(1) Unless the context otherwise requires, a precept is a precept under this Act.

(2) Unless the context otherwise requires, a levy is a levy under regulations made under section 74 above, and a levying body is a body with power to issue a levy under those regulations.

(3) A special levy is a special levy under regulations made under section 75 above.

(4) The Common Council is the Common Council of the City of London.

(5) The Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.

(6) "Prescribed", in the context of an order or regulations, means prescribed by the order or regulations.

(7) This section and sections 144 and 145 above apply for the purposes of this Act.

147 Power to make supplementary provision

(1) The Secretary of State may at any time by order make such supplementary, incidental, consequential or transitional provision as appears to him to be necessary or expedient for the general purposes or any particular purposes of this Act or in consequence of any of its provisions or for giving full effect to it.

(2) An order under this section may in particular make provision for amending, repealing or revoking (with or without savings) any provision of an Act passed before or in the same session as this Act, or of an instrument made under an Act before the passing of this Act, and for making savings or additional savings from the effect of any amendment or repeal made by this Act.

(3) Any provision that may be made under this section shall be in addition and without prejudice to any other provision of this Act.

(4) No other provision of this Act shall be construed as prejudicing the generality of the powers conferred by this section.

(5) In this section "Act" includes a private or local Act.

148 Finance

(1) There shall be paid out of money provided by Parliament--

(a) any expenses of the Secretary of State incurred in consequence of this Act, and

(b) any increase attributable to this Act in the sums payable out of money so provided under any other enactment.

(2) Any sums received by the Secretary of State in consequence of this Act shall be paid into the Consolidated Fund.

149 Repeals

The enactments mentioned in Schedule 13 below are repealed to the extent specified in column 3, but subject to any provision at the end of any Part of that Schedule.

150 Commencement: Scotland

The provisions of this Act which extend only to Scotland shall come into force on such day as the Secretary of State may by order appoint; and different days may be so appointed for different provisions or for different purposes.

151 Extent

(1) Part X of this Act, section 150 above, Part II of Schedule 12 below, and Part IV of Schedule 13 below, extend to Scotland only.

(2) Sections 133, 135, 137, 143, 144(1), 145, 146(6) and (7), 147, 148 and 149 above, this section, section 152 below, Schedule 10 below, and Part III of Schedule 12 below, extend to England and Wales and Scotland.

(3) Subject to subsections (1) and (2) above, this Act extends to England and Wales only.

152 Citation

This Act may be cited as the Local Government Finance Act 1988.

SCHEDULES

Section 2.

SCHEDULE 1 Personal Community Charge: Exemption

Persons in detention

1 (1) A person is an exempt individual on a particular day if at any time on the day--

(a) he is detained in a prison, a hospital or any other place by virtue of an order of a court to which sub-paragraph (2) below applies,

(b) he is detained under paragraph 2 of Schedule 3 to the [1971 c. 77.] Immigration Act 1971 (deportation),

(d) he is detained under a warrant issued under the [1984 c. 47.] Repatriation of Prisoners Act 1984.

(2) This sub-paragraph applies to the following courts--

(a) a court in the United Kingdom, and

(b) a Standing Civilian Court established under the [1976 c. 52.] Armed Forces Act 1976.

(3) If a person is temporarily discharged under section 28 of the [1952 c. 52.] Prison Act 1952, or temporarily released under rules under section 47(5) of that Act, for the purposes of sub-paragraph (1) above he shall be treated as detained.

(4) Sub-paragraph (1) above does not apply where the person is detained under regulations made under paragraph 8 of Schedule 4 below.

(5) Sub-paragraph (1) above does not apply where the person is detained under section 76 of the [1980 c. 43.] Magistrates' Courts Act 1980, or section 9 of the [1982 c. 48.] Criminal Justice Act 1982, for default in payment of a fine.

(6) In sub-paragraph (1) above "order" includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned.

(7) The Secretary of State may by order provide that a person is an exempt individual on a particular day if--

(a) at any time on the day he is imprisoned, detained or in custody under the [1955 c. 18.] Army Act 1955, the [1955 c. 19.] Air Force Act 1955 or the Naval Discipline Act [1957 c. 53.] 1957, and

(b) such conditions as may be prescribed are fulfilled.

Visiting forces

2 (1) A person is an exempt individual on a particular day if at any time on the day he has a relevant association with a visiting force.

(2) A visiting force, in relation to any particular time, is any body, contingent or detachment of the forces of a country to which any provision in Part I of the [1952 c. 67.] Visiting Forces Act 1952 applies at that time.

(3) A person has, at any particular time, a relevant association with a visiting force if he has at that time such an association within the meaning of that Part.

International headquarters and defence organisations

3 (1) A person is an exempt individual on a particular day if at any time on the day he is a member of a headquarters or a dependant of such a member.

(2) A headquarters, in relation to any particular time, is a headquarters or organisation designated at that time by an Order in Council under section 1 of the [1964 c. 5.] International Headquarters and Defence Organisations Act 1964.

(3) A person is, at any particular time, a member of a headquarters if he is at that time such a member within the meaning of the Schedule to that Act.

(4) A person is, at any particular time, a dependant of such a member if he is at that time such a dependant within the meaning of that Schedule.

The severely mentally impaired

4 (1) A person is an exempt individual on a particular day if--

(a) as regards the day he fulfils one or more of the conditions mentioned in sub-paragraph (2) below,

(b) at any time on the day he is severely mentally impaired, and

(2) The conditions are that--

(a) he is entitled for the day to an invalidity pension under section 15 of the [1975 c. 14.] Social Security Act 1975;

(b) he is entitled for the day to a severe disablement allowance under section 36 of that Act;

(3) A person is severely mentally impaired if he is suffering from--

(a) a state of arrested or incomplete development of mind which involves severe impairment of intelligence and social functioning, or

(b) an injury to the brain causing severe impairment of intelligence and social functioning which appears to be permanent.

(4) The Secretary of State may by order amend sub-paragraph (2) above as it has effect for the time being (whether by adding, deleting or amending conditions, or by any combination of those methods).

(5) The Secretary of State may by order substitute another definition for the definition of severe mental impairment for the time being effective for the purposes of this paragraph.

Children

5 A person is an exempt individual on a particular day if the day falls within a week for which a person is entitled to child benefit in respect of the individual.

Students

6 A person is an exempt individual on a particular day if it falls within a period in which he is undertaking a full-time course of education and he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.

Members of religious communities

7 (1) A person is an exempt individual on a particular day if at any time on the day--

(a) he is a member of a relevant religious community, and

(b) he has no income or capital of his own and is dependent on the community concerned for his material needs.

(2) A relevant religious community is a religious community whose principal occupation--

(a) is prayer, contemplation, the relief of suffering, education, or any prescribed occupation, or

(b) consists of two or more of the occupations mentioned in paragraph (a) above.

(3) A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph by regulations made by the Secretary of State.

(4) In construing sub-paragraph (1)(b) above income by way of pension in respect of a former employment is to be ignored.

Hospital patients

8 (1) A person is an exempt individual on a particular day if at any time on the day one or more of the following paragraphs applies to him--

(a) he is a patient who has his sole or main residence in a hospital;

(b) he is detained under Part II of the [1983 c. 20.] Mental Health Act 1983 in a hospital;

(2) "Hospital" means a health service hospital within the meaning of the [1977 c. 49.] National Health Service Act 1977.

(3) The Secretary of State may by order substitute another definition for the definition of hospital for the time being effective for the purposes of this paragraph.

Patients in homes

9 (1) A person is an exempt individual on a particular day if at any time on the day one or each of the following paragraphs applies to him--

(a) he has his sole or main residence in a residential care home, nursing home, mental nursing home or hostel, and he is receiving care or treatment (or both) in the home or hostel;

(b) he is detained under Part II of the Mental Health Act 1983 in a mental nursing home.

(2) A residential care home is--

(a) an establishment in respect of which registration is required under Part I of the [1984 c. 23.] Registered Homes Act 1984 or would be so required but for section 1(4) or (5)(j) of that Act, or

(b) a building or part of a building in which residential accommodation is provided under section 21 of the [1948 c. 29.] National Assistance Act 1948 or paragraph 2(1)(a) of Schedule 8 to the National Health Service Act 1977.

(3) A nursing home is anything which is a nursing home within the meaning of the Registered Homes Act 1984 or would be but for section 21(3)(a) of that Act.

(4) A hostel is anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph.

(5) A mental nursing home is anything which is a mental nursing home within the meaning of the Registered Homes Act 1984.

(6) The Secretary of State may by order substitute another definition for any definition of a residential care home, nursing home or mental nursing home for the time being effective for the purposes of this paragraph.

Care workers

10 (1) A person is an exempt individual on a particular day if--

(a) at any time on the day he is employed to provide care or support (or both) to another person or other persons, and

(b) such conditions as may be prescribed by regulations made by the Secretary of State are fulfilled.

(2) Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may--

(a) require the person's employer to be a charity or fulfil some other description;

(b) relate to the period for which he is employed or other factors concerning his employment;

(d) require his capital not to exceed a prescribed amount;

(e) require him to be resident in prescribed premises;

(f) require him not to exceed a prescribed age;

(g) require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).

Residents of certain Crown buildings

11 (1) A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building which on the day concerned is designated under this paragraph.

(2) The Secretary of State may designate a building under this paragraph if at the time of designation the first and second conditions are fulfilled.

(3) The first condition is that--

(a) the Crown has a freehold interest in the whole building and it is not subject (as a whole) to a single leasehold interest, or

(b) the Crown has an interest in the whole building under a lease or underlease and it is not subject (as a whole) to a single inferior leasehold interest.

(4) The second condition is that in the Secretary of State's opinion the building is used wholly or mainly as the sole or main residence of individuals, and in his opinion most or all of them--

(a) reside there for short periods, or

(b) should in the interests of national security not be registered as subject to a personal community charge.

(5) The Secretary of State shall revoke a designation under this paragraph if the first or second condition ceases to be fulfilled.

(6) A designation under this paragraph shall take effect at the beginning of the day following that on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.

(7) The Crown has an interest in a building if the interest belongs to Her Majesty in right of the Crown or of the Duchy of Lancaster, or belongs to the Duchy of Cornwall or a government department, or is held for the purposes of a government department.

Residents of certain other dwellings

12 A person is an exempt individual on a particular day if--

(a) at any time on the day he has his sole or main residence in a designated dwelling in respect of which a person is shown in the register as subject on the day to a collective community charge of a charging authority, and

(b) the day does not fall within a period in which he is undertaking afull-time course of education.

13 A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building falling within a description prescribed under section 5(3)(d) above.

Persons without fixed abodes

14 (1) A person is an exempt individual on a particular day if--

(a) throughout the day he has no fixed abode in England and Wales or elsewhere, and

(b) at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.

(2) A residential boat is a boat which is designed or adapted for human habitation.

Section 22.

SCHEDULE 2 Community Charges: Administration

Introduction

1 The Secretary of State may make regulations containing such provision as he sees fit in relation to--

(a) the collection of amounts persons are liable to pay in respect of community charges;

(b) the collection of amounts individuals are liable to pay by way of contribution to amounts other persons are liable to pay in respect of collective community charges;

Charges

2 (1) In sub-paragraph (2) below--

(a) references to the chargeable person are to a person who is entered in an authority's register as subject in a chargeable financial year to a community charge of the authority and who has sole liability to pay an amount to the authority in respect of the charge as it has effect for the year,

(b) references to the chargeable amount are to the amount he is liable to pay, and

(2) Regulations under this Schedule may include provision--

(a) that the chargeable person is to make payments on account of the chargeable amount, which may include payments during the course of the financial year,

(b) that payments on account must be made in accordance with an agreement between the chargeable person and the authority or in accordance with a prescribed scheme for payment by instalments,

(c) that in prescribed circumstances payments on account must be calculated by reference to an estimate of the chargeable amount,

(d) that an estimate must be made on prescribed assumptions (whether as to the chargeable person's residence or his interest in property or amounts payable by way of contribution or otherwise),

(e) that if the authority requests the chargeable person to supply it with information for the purpose of enabling it to make an estimate, he must supply it to the authority within a prescribed period if it is in his possession or control,

(f) that the authority must serve a notice or notices on the chargeable person stating the chargeable amount or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),

(g) that, in the case of a collective community charge, the chargeable person must compile, and retain for a prescribed period, records about individuals resident in the designated dwelling (whether or not they are liable to make a payment under section 9 above) and about periods of residence and contributions payable,

(h) that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer allow it or him (as the case may be) to inspect the records,

(i) that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer send a copy of the records to it or him (as the case may be),

(j) that, in the case of a collective community charge, the chargeable person must submit returns to the authority containing information about amounts payable by way of contribution,

(k) that no payment on account of the chargeable amount need be made or return submitted unless a notice requires it,

(l) that a notice and any requirement in it is to be treated as invalid if it contains prescribed matters or fails to contain other prescribed matters or is not in a prescribed form,

(m) that the authority must supply prescribed information to the chargeable person when it serves a notice and that the notice is to be treated as invalid if the authority does not do so,

(n) that if the chargeable person fails to pay an instalment or submit a return in accordance with the regulations the unpaid balance of the chargeable amount or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and

(o) that any amount paid by the chargeable person in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.

(3) The regulations may include provision that where--

(a) a person is entered in the registers of two or more authorities as subject on the same day or days in a chargeable financial year to personal community charges of the authorities,

(b) he has sole liability to pay an amount to each authority in respect of its charge as it has effect for the year, and

while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first.

(4) The regulations may include rules for ascertaining whether an entry is subject to an appeal or arbitration, whether an appeal or arbitration is outstanding, and which of a number of entries was made first; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.

3 (1) Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of community charges.

(2) The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State sees fit.

(3) The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.

Contributions

4 (1) In this paragraph--

(a) references to the contributor are to an individual liable to pay in respect of a contribution period an amount to another person by way of contribution to the amount he is liable to pay to an authority in respect of a collective community charge of the authority as it has effect for a financial year,

(b) references to the chargeable person are to the other person,

(d) the reference to the contribution period is to the contribution period concerned.

(2) Regulations under this Schedule may include provision--

(a) that the contributor is to make a payment or payments on account of the contribution, which may include a payment or payments before the contribution period ends,

(b) that payments must be made at prescribed times (which may be times determined by the chargeable person or times when rent or some other consideration for accommodation is due or otherwise),

(c) that in prescribed circumstances payments on account must be calculated by reference to an estimate of the contribution,

(d) that an estimate must be made on prescribed assumptions (whether as to a period of residence or otherwise),

(e) that the chargeable person must inform the contributor that the dwelling is a designated dwelling and supply him with prescribed information about the contribution and a receipt for any payment by way of the contribution, and

(f) that any amount paid by the contributor in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid.

Discounts

5 (1) Regulations under this Schedule may include provision that where--

(a) a person has sole liability to pay an amount (a chargeable amount) in respect of an authority's community charge as it has effect for a chargeable financial year,

(b) his liability would (apart from any provision under this paragraph) fall to be discharged by making payments on account in accordance with an agreement or in accordance with a scheme for payment by instalments,

(d) he makes on account of the chargeable amount a single lump sum payment which is less than the estimated amount and is calculated in accordance with prescribed rules, and

(e) other prescribed conditions (if any) are fulfilled,

the person's liability in respect of the chargeable amount shall be discharged by making the single lump sum payment.

(2) The regulations may include provision that--

(a) if the chargeable amount proves to be greater than the estimated amount an additional sum, calculated in accordance with prescribed rules, shall be due from the person to the authority;

(b) if the chargeable amount proves to be less than the estimated amount a sum, calculated in accordance with prescribed rules, shall be due from the authority to the person or credited against any subsequent liability.

(3) Rules included under sub-paragraph (2)(a) above shall be so framed that the aggregate of the lump sum paid and the additional sum is less than the chargeable amount.

(4) Rules included under sub-paragraph (2)(b) above shall be so framed that the lump sum paid, minus the sum due or credited, is less than the chargeable amount.

(5) The regulations may include, as regards a case where persons are jointly and severally liable to pay an amount in respect of an authority's community charge as it has effect for a chargeable financial year, provision equivalent to that included under sub-paragraphs (1) to (4) above subject to any modifications the Secretary of State sees fit.

(6) The regulations may include provision that (in a case where any provision included under sub-paragraphs (1) to (5) above applies) any provision which is included under paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.

Information

6 (1) Regulations under this Schedule may include provision that any person mentioned in sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions--

(a) it is in the possession or control of the person concerned,

(b) the registration officer requests the person concerned to supply it,

(d) it does not fall within any prescribed description of information which need not be supplied.

(2) The persons are--

(a) the registration officer for any other charging authority,

(b) the charging authority for which the officer making the request is the registration officer,

(d) any precepting authority, and

(e) the electoral registration officer for any area in England and Wales.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

7 (1) Regulations under this Schedule may include provision that any person falling within sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions--

(a) it is in the possession or control of the person concerned,

(b) the registration officer requests the person concerned to supply it, and

(2) A person falls within this sub-paragraph if he is a person the officer making the request reasonably believes is, has been, or is about to become, subject to a community charge of the authority for which the officer is the registration officer.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

8 (1) Regulations under this Schedule may include provision that as regards any relevant property one or more individuals (to be called responsible individuals) may be designated by a registration officer for a charging authority, or otherwise identified, in accordance with prescribed rules.

(2) The regulations may include provision that a responsible individual shall supply to a registration officer for a charging authority such information as fulfils the following conditions--

(a) it is in the possession or control of the responsible individual,

(b) the registration officer requests the responsible individual to supply it, and

(c) it is requested by the registration officer with the object of enabling him to form a view whether the responsible individual or any other person is, has been, or is about to become, subject to a community charge of the authority by virtue of the relevant property.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

(4) The regulations may include provision allowing or requiring a registration officer for a charging authority to revoke a designation of an individual as a responsible individual.

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