(1) The following are local authorities for the purposes of this Chapter—
(a) a county council;
(b) a county borough council;
(c) a district council;
(d) the Greater London Authority;
(e) a London borough council;
(f) the Common Council of the City of London, in its capacity as a local authority, police authority or port health authority;
(g) the Council of the Isles of Scilly;
(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) an authority established under section 10 of the Local Government Act 1985 (c. 51) (waste disposal authorities);
(j) a joint authority established by Part 4 of that Act (fire and rescue services and transport);
(ja) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(jb) an economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009;
(jc) a combined authority established under section 103 of that Act;
(jd) a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023;
(je) a corporate joint committee established by regulations made under Part 5 of the Local Government and Elections (Wales) Act 2021;
(k) a joint planning board constituted for an area in Wales outside a National Park by an order under section 2(1B) of the Town and Country Planning Act 1990 (c. 8);
(l) a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;
(la) a fire and rescue authority created by an order under section 4A of that Act;
(m) a police and crime commissioner.
(2) In this Chapter—
“functional body” has the same meaning as in the Greater London Authority Act 1999 (c. 29);
“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975 (c. 26).
36 Grants in connection with designation for service excellence
(1) The appropriate person may pay any of the following to a best value authority which, in relation to any of its functions, is subject to the duty in section 3(1) of the Local Government Act 1999 (best value duty) or to a relevant Welsh authority—
(a) a grant towards expenditure incurred by the authority in applying for the award of a designation based on excellence in the provision of services, and
(b) where the authority is awarded such a designation—
(i) a grant as a reward for being awarded such a designation, and
(ii) a grant towards expenditure incurred or to be incurred by the authority in disseminating information about best practices.
(2) The amount of a grant under this section and the manner of its payment are to be such as the appropriate person may determine.
(3) A grant under this section may be paid on such conditions as the appropriate person may determine as to the circumstances in which the whole or any part of the grant must be repaid.
(4) In subsection (1) “relevant Welsh authority” means—
(a) a county council or county borough council in Wales;
(b) a National Park authority for a National Park in Wales;
(c) a fire and rescue authority in Wales, constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies.
36A Grants by Ministers of the Crown in respect of best value authorities etc
(1) A Minister of the Crown may pay a grant to a person for use in, or in connection with, promoting or facilitating the economic, efficient and effective exercise of functions by a best value authority or best value authorities or a relevant Welsh authority or relevant Welsh authorities.
(2) The power to make a grant under this section is exercisable only with the consent of—
(a) the Treasury, and
(b) in the case of a grant in respect of the exercise of functions by a relevant Welsh authority, the Welsh Ministers.
(3) The power to pay a grant under this section does not include power to pay a grant to a best value authority or a relevant Welsh authority.
(4) The amount of a grant under this section, and the method of payment, are to be such as the Minister of the Crown may determine.
(5) A grant under this section may be paid on such conditions as the Minister of the Crown may determine.
(6) Conditions under subsection (5) may, in particular, include—
(a) provision as to the use of the grant;
(b) provision as to circumstances in which the whole or part of the grant must be repaid.
(7) For the purposes of this section—
“ best value authority ” includes the Greater London Authority, whether exercising its functions through the Mayor or otherwise;
“ Minister of the Crown ” has the same meaning as in the Ministers of the Crown Act 1975;
“relevant Welsh authority” means—
a county council or county borough council in Wales;
a National Park authority for a National Park in Wales;
a fire and rescue authority in Wales, constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies.
36B Grants by Welsh Ministers in respect of Welsh principal councils
(1) The Welsh Ministers may pay a grant to a person for use in, or in connection with, promoting or facilitating compliance by a Welsh principal council or Welsh principal councils with the performance requirements set out in section 89 of the Local Government and Elections (Wales) Act 2021 or the requirements of, or any requirements imposed under, Chapter 1 of Part 6 of that Act.
(2) The power to pay a grant under this section does not include power to pay a grant to a best value authority or Welsh principal council.
(3) The amount of a grant under this section, and the method of payment, are to be such as the Welsh Ministers may determine.
(4) A grant under this section may be paid on such conditions as the Welsh Ministers may determine.
(5) Conditions under subsection (4) may, in particular, include—
(a) provision as to the use of the grant;
(b) provision as to circumstances in which the whole or part of the grant must be repaid.
(6) For the purposes of this section—
“best value authority” includes the Greater London Authority, whether exercising its functions through the Mayor or otherwise;
“Welsh principal council” means a county council or county borough council in Wales.
37 Emergency financial assistance to combined fire authorities
In section 155 of the Local Government and Housing Act 1989 (c. 42) (emergency financial assistance to local authorities), in subsection (4) (authorities that are local authorities for the purposes of that section), after paragraph (g) there is inserted
; or
(h) a fire authority in England and Wales constituted by a combination scheme under the Fire Services Act 1947.
(1) The Secretary of State may, if he thinks it appropriate, make payments to the Treasury, in respect of local loans made under section 3 of the National Loans Act 1968, so as to reduce or extinguish such debt (whether then due or not) of a local authority in England to the Treasury as he thinks fit.
(2) The National Assembly for Wales may, if it thinks it appropriate, make payments to the Treasury, in respect of local loans made under section 3 of the National Loans Act 1968, so as to reduce or extinguish such debt (whether then due or not) of a local authority in Wales to the Treasury as the Assembly thinks fit.
(3) The amount—
(a) required to extinguish a debt, or
(b) by which a payment reduces a debt,
shall be such as may be determined by the Treasury.
(4) The Treasury may refuse to accept a payment which the Secretary of State or the National Assembly for Wales proposes to make to them under this section.
(5) In this section “local authority” means—
(a) in relation to England—
(i) a district council,
(ii) a county council that is the council for a county in which there are no district councils,
(iii) a London borough council,
(iv) the Common Council of the City of London, or
(v) the Council of the Isles of Scilly; and
(b) in relation to Wales, a county council or a county borough council.
(1) The Secretary of State may, if he thinks it appropriate, make payments to a local authority in England for application by the authority in reducing or extinguishing such debt (whether then due or not) of the authority as he thinks fit.
(2) The National Assembly for Wales may, if it thinks it appropriate, make payments to a local authority in Wales for application by the authority in reducing or extinguishing such debt (whether then due or not) of the authority as the Assembly thinks fit.
(3) The person making payments to a local authority under this section may specify how the payments are to be applied by the authority and may in particular specify—
(a) the debt or debts to be extinguished, or
(b) the debt or debts to be reduced.
(4) A payment under this section may be made subject to conditions imposed by the person making the payment.
(5) The conditions that may be imposed under subsection (4) include (in particular) conditions relating to the repayment in specified circumstances of all or part of the payment.
(6) Payments made to a local authority under this section may not be applied in reducing or extinguishing any debt of the authority to the Treasury, in respect of local loans made under section 3 of the National Loans Act 1968.
(7) In this section “local authority” means—
(a) in relation to England—
(i) a district council,
(ii) a county council that is the council for a county in which there are no district councils,
(iii) a London borough council,
(iv) the Common Council of the City of London, or
(v) the Council of the Isles of Scilly; and
(b) in relation to Wales—
(i) a county council,
(ii) a county borough council, or
(iii) a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021.
(1) Schedule 2 (which makes provision for enabling the National Assembly for Wales to make two local government finance reports for a year, one dealing with police authorities and one dealing with other authorities and bodies) has effect.
(2) This section applies in relation to the financial year beginning on 1st April 2004 and subsequent financial years.
41 Arrangements with respect to business improvement districts
(1) A billing authority may in accordance with this Part make arrangements (“BID arrangements”) with respect to an area (a “business improvement district”) comprising all or part of the area of the authority.
(2) The purpose of BID arrangements is to enable—
(a) the projects specified in the arrangements to be carried out for the benefit of the business improvement district or those who live, work or carry on any activity in the district, and
(b) those projects to be financed (in whole or in part) by a levy (“BID levy”) imposed on the non-domestic ratepayers, or a class of such ratepayers, in the district.
(1) The Secretary of State may by regulations make provision for or in connection with enabling two or more billing authorities to make BID arrangements with respect to a business improvement district comprising all or part of the area of each of the authorities.
(2) The provision which may be made by regulations under this section includes provision which modifies any provision made by or under this Part in its application to such arrangements.
(1) The persons specified in subsection (2) may make financial contributions or take action for the purpose of enabling the projects specified in BID arrangements to be carried out.
(2) Those persons are—
(a) the billing authority which has made the arrangements,
(b) a county council or parish council any part of whose area falls within the business improvement district, and
(c) any other person authorised or required to do so in accordance with the arrangements.
(1) BID levy is to be imposed in a business improvement district only for periods (“chargeable periods”) falling within the period in which BID arrangements are in force in respect of the district.
(2) The length of any chargeable period, and the day on which it begins, are to be such as may be specified in the BID arrangements.
(3) The amount of BID levy for any chargeable period—
(a) is to be calculated in such manner as may be provided in the BID arrangements, and
(b) may be different for different cases.
(1) BID arrangements must specify the description of non-domestic ratepayers in the business improvement district who are to be liable for BID levy for a chargeable period.
(2) A person is to be liable for BID levy for a chargeable period if he falls within that description at any time within the period.
(3) The amount of a person’s liability for BID levy for any chargeable period is to be determined in accordance with the BID arrangements.
(4) Any amount of BID levy for which a person is liable is to be paid to the billing authority which made the arrangements.
(1) A billing authority which has made BID arrangements must, in accordance with proper practices, keep an account, to be called the BID Revenue Account.
(2) Amounts paid to the authority by way of BID levy must be credited to the BID Revenue Account.
(3) Amounts are to be debited to the BID Revenue Account only in accordance with BID arrangements.
(4) The Secretary of State may by regulations make further provision in relation to the BID Revenue Account.
(1) The Secretary of State may by regulations make provision with respect to the imposition, administration, collection, recovery and application of BID levy.
(2) The provision which may be made by regulations under this section includes provision—
(a) corresponding to any provision which may be made by regulations under section 50 or 63 of, or Schedule 9 to, the Local Government Finance Act 1988 (c. 41) (joint owners or occupiers, death and administration of non-domestic rating);
(b) modifying or applying with modifications any provision made by regulations under any of those provisions.
(3) Nothing in subsection (2) is to be taken as limiting the power conferred by subsection (1).
(1) BID arrangements are not to come into force unless proposals for the arrangements (“BID proposals”) are approved by a ballot of the non-domestic ratepayers in the proposed business improvement district who are to be liable for the proposed BID levy.
(2) The Secretary of State may by regulations make provision—
(a) as to the persons who may draw up BID proposals,
(b) as to the procedures to be followed in connection with the drawing up of BID proposals,
(c) as to the matters to be included in BID proposals, and
(d) as to the date which may be provided under BID proposals for the coming into force of BID arrangements which give effect to the proposals.
(1) BID proposals are not to be regarded as approved by a ballot held for the purposes of section 49(1) unless two conditions are satisfied.
(2) The first condition is that a majority of the persons voting in the ballot have voted in favour of the BID proposals.
(3) The second condition is that A exceeds B.
(4) A is the aggregate of the rateable values of each hereditament in respect of which a person voting in the ballot has voted in favour of the BID proposals.
(5) B is the aggregate of the rateable values of each hereditament in respect of which a person voting in the ballot has voted against the BID proposals.
(6) For the purposes of subsections (4) and (5), the rateable value of a hereditament is —
(a) in a case where the day of the ballot is a day on which paragraph 3 of Schedule 4ZA to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament minus G (within the meaning of that Schedule), or
(b) in any other case, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament.
(1) This section applies where BID proposals are approved by a ballot held for the purposes of section 49(1).
(2) The billing authority to which the proposals relate may, in prescribed circumstances, veto the proposals within such period from the date of the ballot as may be prescribed.
(3) In deciding whether to exercise the veto, a billing authority is to have regard to such matters as may be prescribed.
(4) If a billing authority vetoes BID proposals, it must give notice of the exercise of the veto to the persons entitled to vote in the ballot.
(5) The notice—
(a) must set out the reasons for the exercise of the veto, and
(b) must give details of the right of appeal under section 52.
(6) A copy of the notice must be sent to the Secretary of State.
(1) Where a billing authority vetoes BID proposals, any person who was entitled to vote in the ballot may appeal to the Secretary of State.
(2) The Secretary of State may by regulations make provision in relation to appeals under this section, including provision—
(a) as to the time by which an appeal is to be made,
(b) as to the manner in which an appeal is to be made,
(c) as to the procedure to be followed in connection with an appeal, and
(d) as to the matters to be taken into account in deciding whether to allow an appeal.
(1) This section applies where BID proposals are approved by a ballot held for the purposes of section 49(1).
(2) The billing authority concerned must ensure that BID arrangements which give effect to the proposals are made by the time the arrangements are to come into force in accordance with this section.
(3) Subject to subsection (4), the BID arrangements are to come into force on such day as may be provided under the BID proposals.
(4) If the BID proposals are vetoed under section 51, BID arrangements which give effect to the proposals are not to come into force unless the Secretary of State allows an appeal against the veto under section 52.
(5) Where the Secretary of State allows such an appeal, BID arrangements which give effect to the proposals are to come into force on such day as the Secretary of State may determine.
(6) The day determined under subsection (5) must not be earlier than the day mentioned in subsection (3).
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) BID arrangements are to have effect for such period (not exceeding 5 years) as may be specified in the arrangements.
(2) BID arrangements may be renewed for one or more periods each of which must not exceed 5 years, but only if the renewal of the arrangements on that or each occasion is approved by a ballot of the non-domestic ratepayers in the business improvement district who are liable for the BID levy.
(3) The renewal of BID arrangements is not to be regarded as approved by a ballot held for the purposes of subsection (2) unless the two conditions in section 50 which apply to the approval of BID proposals are satisfied in relation to the renewal of the arrangements.
(4) The Secretary of State may by regulations make provision—
(a) as to the alteration of BID arrangements, and
(b) as to the termination of BID arrangements.
(5) The provision which may be made by virtue of subsection (4)(a) or (b) includes provision preventing or restricting the alteration or early termination of BID arrangements.
(6) Nothing in subsection (5) is to be taken as limiting the power conferred by subsection (4).
(7) No regulations under subsection (4) shall be made by the Secretary of State unless a draft of the statutory instrument containing the regulations (whether containing them alone or with other provisions) has been laid before, and approved by a resolution of, each House of Parliament.
(1) The Secretary of State may by regulations make provision in relation to ballots.
(2) The provision which may be made by regulations under this section includes provision—
(a) as to the timing of ballots;
(b) as to the non-domestic ratepayers entitled to vote in a ballot;
(c) as to the question to be asked in a ballot;
(d) as to the form that ballots may take;
(e) as to the persons who are to hold ballots;
(f) as to the conduct of ballots;
(g) conferring power on the Secretary of State to declare ballots void in cases of material irregularity;
(h) for or in connection with enabling a billing authority to recover the costs of a ballot from such persons and in such circumstances as may be prescribed.
(3) Nothing in subsection (2) is to be taken as limiting the power conferred by subsection (1).
(4) No regulations under subsection (1) which include provision of the kind mentioned in subsection (2)(b) shall be made by the Secretary of State unless a draft of the statutory instrument containing the regulations (whether containing them alone or with other provisions) has been laid before, and approved by a resolution of, each House of Parliament.
(5) In this section “ballot” means a ballot held for the purposes of section 49(1) or 54(2).
(1) The Secretary of State may by regulations make such supplementary, incidental, consequential or transitional provision as he considers necessary or expedient for the purposes of, in consequence of, or for giving full effect to, any provision made by or under this Part.
(2) The provision which may be made under subsection (1) includes provision amending any enactment (whenever passed or made).
(3) No regulations under subsection (1) which include provision amending an Act shall be made by the Secretary of State unless a draft of the statutory instrument containing the regulations (whether containing them alone or with other provisions) has been laid before, and approved by a resolution of, each House of Parliament.
(1) Sections 54(7), 55(4) and 56(3) do not apply in relation to Wales.
(2) In their application in relation to Wales—
(a) the remaining provisions of this Part have effect as if for each reference in those provisions to the Secretary of State there were substituted a reference to the National Assembly for Wales, and
(b) section 43(2)(b) has effect as if for the reference to a county council or parish council there were substituted a reference to a community council.
(1) In this Part—
“BID arrangements” and “BID levy” have the meaning given by section 41;
“billing authority” means—
in relation to England, a district council, a unitary county council, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly; and
in relation to Wales, a county council or county borough council;
“business improvement district” has the meaning given by section 41;
“enactment” includes an enactment contained in a local or private Act or comprised in subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30));
“non-domestic ratepayer”, in relation to any area, means a person subject to a non-domestic rate under section 43 or 45 of the Local Government Finance Act 1988 (c. 41) (liability to non-domestic rates) because he is the owner or occupier of a hereditament situated in that area;
“prescribed” means prescribed by regulations made by the Secretary of State;
“unitary county council” means a county council that is the council for a county in which there are no district councils.
(2) Other expressions which are used in this Part and in Part 3 of the Local Government Finance Act 1988 (non-domestic rates) have the same meaning in this Part as they have in that Part.
(1) In section 41(5) of the 1988 Act (proposed local non-domestic rating list to be sent to billing authority not later than 31 December preceding compilation date) for “31 December” there is substituted “ 30 September ”.
(2) In section 52(5) of that Act (proposed central non-domestic rating list to be sent to Secretary of State not later than 31 December preceding compilation date) for “31 December” there is substituted “ 30 September ”.
64 Relief for registered community amateur sports clubs
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In section 67 of the 1988 Act (interpretation of Part 3 of that Act), after subsection (10) there is inserted—
(10A) The times at which a club is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs)—
(a) shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but
(b) shall, where its registration is terminated with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is terminated and ending with the termination of its registration.
(1) After section 57 of the 1988 Act (special provision for 1990-1995) there is inserted—
Transitional provision for 2005 onwards: England
57A (1) In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.
(2) The regulations may contain such provisions as are mentioned in subsection (3) below in relation to any case where—
(a) as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and
(b) the day falls within a prescribed relevant financial year.
(3) The provisions are that—
(a) the chargeable amount shall be such as is found in accordance with prescribed rules, and
(b) sections 43(4) to (6E) and 44 above, sections 45(4) to (6) and 46 above, or section 54(4) to (7) above (as the case may be) shall not apply.
(4) A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.
(5) Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.
(6) Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.
(7) Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
(8) Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—
(a) imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
(b) as to appeals relating to things done or not done by such officers.
(9) Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.
(10) In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, the same as the aggregate amount which would be so payable apart from the regulations.
(11) For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.
(12) Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.
(13) For the purposes of this section—
(a) a relevant period is a period of five years beginning on 1 April 2005 or on any 1 April after that date on which lists must be compiled;
(b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
(2) In section 58 of the 1988 Act (special provision for 1995 onwards) in subsection (1) (power to make regulations in relation to any relevant period) after “section” there is inserted “ which apply in relation to Wales ”.
(1) In section 64 of the 1988 Act (hereditaments) after subsection (2) there is inserted—
(2A) In addition, a right is a hereditament if—
(a) it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as—
(i) the Secretary of State in relation to England, or
(ii) the National Assembly for Wales in relation to Wales,
may by order specify, and
(b) the meter is owned by a person other than the consumer of the service.
(2) In subsection (4)(e) of that section (which contains a reference to any right which is a hereditament by virtue of subsection (2)) after “subsection (2)” there is inserted “ or (2A) ”.
(3) After subsection (11) of that section there is inserted—
(11A) The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.
(11B) In subsection (2A) above “land” includes a wall or other part of a building.
(1) Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended as follows.
(2) For paragraph 3(a) (which provides that a building is an agricultural building if it is occupied together with agricultural land and is used solely in connection with agricultural operations on the land) there is substituted—
(a) it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, or.
(3) After paragraph 7(1)(b) there is inserted
, and
(c) the members who are occupiers of the land together have control of the body.
(4) For paragraph 7(3) there is substituted—
(3) This sub-paragraph applies if—
(a) the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and
(b) the members who are occupiers of the land together have control of the body.
(5) After paragraph 7(8) there is inserted—
(9) In this paragraph “control” shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988.
(1) In Schedule 8 to the 1988 Act (non-domestic rating: pooling), in paragraph 4 (rules for calculating authorities' non-domestic rating contributions), before sub-paragraph (5) there is inserted—
(4A) The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.
(4B) Sub-paragraph (4A) above shall not apply in the case of a special authority.
(4C) Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.
(4D) The consent of the Treasury is required to the inclusion in regulations under this paragraph of provision under sub-paragraph (4A) above relating to England.
(2) In paragraph 5(6) of that Schedule (contribution to be calculated after end of year and certified by Audit Commission)—
(a) before the word “and” at the end of paragraph (b) there is inserted—
(ba) if it is an authority in England notify to the Secretary of State, and if it is an authority in Wales notify to the National Assembly for Wales, the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above,
and
(b) in paragraph (c), for “and the amount” there is substituted “ , and the amount or amounts notifiable under paragraphs (b) and (ba) above, ”.
(3) In paragraph 5(6A) of that Schedule (Audit Commission to send copy of certification to Secretary of State or National Assembly for Wales), after “the amount” there is inserted “ or amounts ”.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) In section 38 of the Local Government (Wales) Act 1994 (c. 19) (council funds for principal councils in Wales), after subsection (9) there is inserted—
(9A) The National Assembly for Wales may by regulations make provision for the sharing among a new principal council and major precepting authorities, in accordance with rules specified in the regulations, of an amount equal to all or part of any deduction that, in accordance with provision under paragraph 4(4A) of Schedule 8 to the Local Government Finance Act 1988 (local retention of rates), falls to be made in calculating the council’s non-domestic rating contribution for a financial year.
(8) In subsection (10) of that section (provision that may be included in regulations under subsection (9))—
(a) for “The regulations” there is substituted “ Regulations under subsection (9) or (9A) ”, and
(b) in each of paragraphs (d) and (e), after “the liability mentioned in subsection (9)” there is inserted “ or any liability arising under subsection (9A) ”.
(9) In that section, after subsection (11) there is inserted—
(12) In subsection (9A) “major precepting authority” has the meaning given by section 39(1) of the Local Government Finance Act 1992.
(1) Schedule 8 to the 1988 Act (non-domestic rating: pooling) is amended as follows.
(2) In paragraph 4 (non-domestic rating contributions) after sub-paragraph (6) there is inserted—
(7) Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.
(3) In paragraph 6 (calculation of non-domestic rating contributions) after sub-paragraph (6) there is inserted—
(6A) Regulations made for the purpose mentioned in paragraph 4(7) above may include provision—
(a) for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and
(b) as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments.
(4) In sub-paragraph (7) of that paragraph (which defines relevant provisions) after paragraph (a) there is inserted—
(aa) regulations made for the purpose mentioned in paragraph 4(7) above,
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(1) Schedule 9 to the 1988 Act (non-domestic rating: administration) is amended as follows.
(2) In paragraph 5(2) (requested information to be supplied within period of 21 days) there are omitted—
(a) the words “if it is in his possession or control, and he shall do so”, and
(b) the words “and within the period of 21 days beginning with the day on which the notice is served”.
(3) Paragraph 5(3) (offence of failing to supply information) is omitted.
(4) After paragraph 5 there is inserted—
5A (1) If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.
(2) Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer shall serve on him a notice (a “penalty notice”) stating—
(a) that he has failed to comply with paragraph 5(2) above within the period mentioned in sub-paragraph (1) above,
(b) that he is liable to a penalty of £100,
(c) the effect of sub-paragraphs (3) and (4) below, and
(d) that he has a right of appeal under paragraph 5C below.
(3) If the person on whom a penalty notice is served fails to comply with paragraph 5(2) within the period of 21 days beginning with the day on which the notice is served, he shall be liable—
(a) to a further penalty of £100, and
(b) subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.
(4) The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of—
(a) the rateable value of the hereditament concerned for the day on which the penalty notice is served, and
(b) £500.
(5) For the purposes of sub-paragraph (4)(a) above—
(a) the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and
(b) a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.
5B A valuation officer may mitigate or remit any penalty imposed under paragraph 5A above.
5C (1) A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.
(2) An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.
(3) An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.
(4) An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.
(5) On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.
(6) Those grounds are—
(a) that the appellant had a reasonable excuse for not complying with paragraph 5(2) above, or
(b) that the information requested is not in the possession or control of the appellant.
5D (1) Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may be recovered by the valuation officer concerned as a civil debt due to him.
(2) No claim to recover any such penalty may be made—
(a) before the end of the period mentioned in paragraph 5C(2) above, or
(b) if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.
5E Any sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund.
5F (1) The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above.
(2) The provision that may be made by regulations under this paragraph includes—
(a) provision enabling a valuation officer to request or obtain information for the purpose of identifying the owner or occupier of a hereditament;
(b) provision enabling a notice to be served on a person either by name or by such description as may be prescribed.
5G The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.
5H Where a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.
(5) In Schedule 11 to the 1988 Act (valuation tribunals) in paragraph 2 (jurisdictions) after sub-paragraph (c) there is inserted—
(ca) paragraph 5C of Schedule 9 above;
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