(1) The Secretary of State may make regulations about the alteration by listing officers of valuation lists which have been compiled under this Chapter; and subsections (2) to (10) below shall apply for the purposes of this subsection.
(2) The regulations may include provision that where a listing officer intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.
(3) The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 21(2) above.
(4) The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—
(a) since the valuation band was first shown in the list as applicable to the dwelling—
(i) there has been a material increase in the value of the dwelling and a relevant transaction has been subsequently carried out in relation to the whole or any part of it;
(ii) there has been a material reduction in the value of the dwelling;
(iii) the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act; or
(iv) in the case of a dwelling which continues to be such a hereditament, there has been an increase or reduction in its domestic use,
and (in any case) prescribed conditions are fulfilled;
(b) the listing officer is satisfied that—
(i) a different valuation band should have been determined by him as applicable to the dwelling; or
(ii) the valuation band shown in the list is not that determined by him as so applicable; or
(c) an order of a valuation tribunal or of the High Court requires the alteration to be made.
(5) The regulations may include provision—
(a) as to who (other than a listing officer) may make a proposal for the alteration of the list with a view to its being accurately maintained;
(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;
(c) as to the period within which a proposal must be made;
(d) as to the procedure for and subsequent to the making of a proposal;
(e) as to the circumstances in which and the conditions upon which a proposal may be withdrawn; and
(f) requiring the listing officer to inform other prescribed persons of the proposal in a prescribed manner.
(6) The regulations may include provision that, where there is a disagreement between the listing officer and another person making a proposal for the alteration of a list—
(a) about the validity of the proposal; or
(b) about the accuracy of the list,
an appeal may be made to a valuation tribunal.
(7) The regulations may include—
(a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);
(b) provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;
(c) provision requiring the listing officer to inform prescribed persons of an alteration within a prescribed period;
(d) provision requiring the listing officer to keep for a prescribed period a record of the state of the list before the alteration was made.
(8) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—
(a) provision requiring payments or repayments to be made; and
(b) provision as to the recovery (by deduction or otherwise) of sums due.
(9) The regulations may include provision that where—
(a) the listing officer for a billing authority has informed the authority of an alteration of the list; and
(b) a copy of the list has been deposited by the authority under section 22(8) , 22A(10) , 22B(10) or 22B(10A)(a) above,
the authority must alter the copy accordingly.
(9A) The regulations may include provision that where—
(a) the listing officer for a billing authority has informed the authority of an alteration of the list; and
(b) the authority keeps the copy list electronically under section 22B(10A)(b),
the authority must alter the copy accordingly.
(10) In this section—
“domestic use”, in relation to a dwelling, means use in such a manner as to constitute it domestic property for the purposes of Part III of the 1988 Act;
“material increase”, in relation to the value of a dwelling, means any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required;
“material reduction”, in relation to the value of a dwelling, means any reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling’s locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person;
“relevant transaction” means a transfer on sale of the fee simple, a grant of a lease for a term of seven years or more or a transfer on sale of such a lease.
(1) If a valuation officer needs to value a dwelling in England for the purpose of carrying out any of the officer’s functions, the officer and any servant of the Crown authorised by the officer in writing may enter on, survey and value the dwelling if subsections (2) and (4) are fulfilled and (where it applies) subsection (5) is fulfilled.
(2) The valuation officer must obtain the approval of the tribunal before the officer or a person authorised by the officer exercises the power under subsection (1).
(3) The tribunal must not give its approval unless it is satisfied that the valuation officer needs to value the dwelling.
(4) After the tribunal has given its approval, at least 3 days’ notice in writing must be given of the proposed exercise of the power.
(5) In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce the authorisation.
(6) A person who intentionally delays or obstructs a person in the exercise of a power under this section is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
(7) For the purpose of the requirement under subsection (4), the following days are to be disregarded—
(a) a Saturday, a Sunday, Christmas Day or Good Friday;
(b) a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales.
(8) The tribunal may—
(a) determine any application brought under this section and any question arising from that application;
(b) specify the arrangements by which any entry approved by it must be conducted, including whether the entry may occur on more than one day.
(9) In this section—
“the tribunal” means the First-tier Tribunal, and
“valuation officer” means any listing officer and any other officer of Revenue and Customs who is for the time being appointed by the Commissioners of Her Majesty’s Revenue and Customs to carry out any of their functions.
(1) If a valuation officer needs to value a dwelling in Wales for the purpose of carrying out any of his functions, he and any servant of the Crown authorised by him in writing may enter on, survey and value the dwelling if subsections (2) and (3) below are fulfilled.
(2) At least three clear days’ notice in writing of the proposed exercise of the power must be given; and there shall be disregarded for this purpose any day which is—
(a) a Saturday, a Sunday, Christmas Day or Good Friday; or
(b) a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales.
(3) In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce his authority.
(4) If a person intentionally delays or obstructs a person in the exercise of a power under this section, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(5) In this section and section 27 below “valuation officer” means any listing officer and any other officer of the Commissioners of Inland Revenue who is for the time being appointed by them to carry out any of their functions.
(1) In any case where—
(a) a notice is served by a listing officer or the Commissioners of Inland Revenue on a charging or billing authority, a community charges registration officer or any other person prescribed for the purposes of this subsection;
(b) the notice requests the supply of information of a description specified in the notice; and
(c) the information relates to property and is information which the listing officer or the Commissioners reasonably believe will assist him or them in carrying out any of his or their functions,
the authority, officer or other person shall supply the information requested, and shall do so in such form and manner and at such time as the listing officer or the Commissioners specify in the notice.
(2) For the purpose of carrying out any of his functions, a valuation officer may serve on a person who is or has been an owner or occupier of any dwelling a notice—
(a) requesting him to supply to the officer information which is of a description specified in the notice; and
(b) stating that the officer believes the information requested will assist him in carrying out his functions.
(3) A person on whom a notice is served under subsection (2) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.
(4) If a person on whom a notice has been served under subsection (2) above fails without reasonable excuse to comply with subsection (3) above, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(5) If, in supplying information in purported compliance with subsection (3) above, a person on whom a notice has been served under subsection (2) above—
(a) makes a statement which he knows to be false in a material particular; or
(b) recklessly makes a statement which is false in a material particular,
he shall be liable on summary conviction to imprisonment for a term not exceeding three months or a fine not exceeding level 3 on the standard scale or both.
(6) If in the course of the exercise of its functions any information comes to the notice of a charging or billing authority which it considers would assist a listing officer in carrying out any of his functions, it shall be the authority’s duty to inform the listing officer.
(7) In carrying out any of his or their functions, a listing officer or the Commissioners of Inland Revenue may also take into account any other information available to him or them, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
(8) In this section—
“charging authority” shall be construed in accordance with section 144(1) of the 1988 Act;
“community charges registration officer” shall be construed in accordance with section 26 of that Act.
(1) A person may require a listing officer to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—
(a) the officer is maintaining the list; and
(b) the list is in force or has been in force at any time in the preceding five years.
(2) A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—
(a) the authority has deposited the copy under section 22(8) , 22A(10) , 22B(10) or 22B(10A)(a) above; and
(b) the list is in force or has been in force at any time in the preceding five years.
(2A) A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a list, or has been its state at any time while it has been kept electronically, if—
(a) the authority keeps the copy list electronically under section 22B(10A)(b); and
(b) the list is in force or has been in force at any time in the preceding five years.
(3) A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—
(a) the authority has deposited the copy under section 22(6) or 22B(8) above; and
(b) the list itself is not yet in force.
(3A) A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a proposed list if—
(a) the authority keeps the copy list electronically under section 22B(8A); and
(b) the list itself is not yet in force.
(4) A requirement under subsection (1), (2) , (2A), (3) or (3A) above must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.
(5) Where access is given under this section to information in documentary form the person to whom access is given may—
(a) make copies of (or of extracts from) the document;
(b) require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.
(6) Where access is given under this section to information in a form which is not documentary the person to whom access is given may—
(a) make transcripts of (or of extracts from) the information;
(b) require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.
(7) If a reasonable charge is required for a facility under subsection (5) or (6) above, the subsection concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.
(8) If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this section—
(a) intentionally obstructs a person in exercising a right under subsection (1), (2), (2A), (3), (3A), (5)(a) or (6)(a) above; or
(b) refuses to comply with a requirement under subsection (5)(b) or (6)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(1) A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 24 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding five years.
(2) A person may—
(a) make copies of (or of extracts from) a document mentioned in subsection (1) above; or
(b) require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.
(3) If a reasonable charge is required for a facility under subsection (2) above, that subsection shall not apply unless the person seeking to avail himself of the facility pays the charge.
(4) If without reasonable excuse a person having custody of a document mentioned in subsection (1) above—
(a) intentionally obstructs a person in exercising a right under subsection (1) or (2)(a) above; or
(b) refuses to supply a copy to a person entitled to it under subsection (2)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(1) For each financial year and each category of dwellings in its area, a billing authority shall, in accordance with subsection (2) below, set an amount of council tax.
(2) An amount so set shall be calculated by taking the aggregate of—
(a) the amount which, in relation to the year and the category of dwellings, has been calculated (or last calculated) by the authority in accordance with —
(i) in the case of a billing authority in England, sections 31A, 31B and 34 to 36 below, or
(ii) in the case of a billing authority in Wales, sections 32 to 36 below; and
(b) any amounts which, in relation to the year and the category of dwellings —
(i) in the case of a billing authority in England, have been calculated in accordance with sections 42A, 42B and 45 to 47 below and have been stated (or last stated) in accordance with section 40 below in precepts issued to the authority by major precepting authorities, or
(ii) in the case of a billing authority in Wales, have been calculated in accordance with sections 43 to 47 below and have been stated (or last stated) in accordance with section 40 below in precepts issued to the authority by major precepting authorities.
(3) Where the aggregate amount given by subsection (2) above is a negative amount, the amount set shall be nil.
(4) Dwellings fall within different categories for the purposes of subsections (1) and (2) above according as different calculations have been made in relation to them in accordance with —
(a) in the case of a billing authority in England, sections 31A, 31B and 34 to 36 below, or sections 42A, 42B and 45 to 47 below, or both, or
(b) in the case of a billing authority in Wales, sections 32 to 36 below, or sections 43 to 47 below, or both.
(5) A billing authority shall assume for the purposes of subsections (1) and (2) above that each of the valuation bands is shown in its valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.
(6) Any amount must be set before 11th March in the financial year preceding that for which it is set, but is not invalid merely because it is set on or after that date.
(7) No amount may be set before the earlier of the following—
(a) 1st March in the financial year preceding that for which the amount is set;
(b) the date of the issue to the authority of the last precept capable of being issued to it (otherwise than by way of substitute) by a major precepting authority for the financial year for which the amount is set.
(8) No amount may be set unless the authority has made in relation to the year the calculations required by this Chapter.
(9) A purported setting of an amount, if done in contravention of subsection (7) or (8) above, shall be treated as not having occurred.
(10) Where the major precepting authority in question is the Greater London Authority, subsections (2)(b) and (4) above shall have effect as if the references to sections 43 to 47 below were references to the appropriate Greater London provisions.
(11) In this section, “the appropriate Greater London provisions” means—
(a) sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or
(b) in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.
(1) Where a billing authority has set amounts for a financial year under section 30 above and at any later time—
(a) it makes substitute calculations under section 36A, 37 , 52I or 52T below;
(aa) substitute calculations it has made under section 52ZF below have effect by virtue of section 52ZH or 52ZI below; or
(b) it is issued with a precept for the year (originally or by way of substitute) by a major precepting authority,
it shall as soon as reasonably practicable after that time set amounts in substitution so as to give effect to those calculations or that precept.
(2) Any amount set in substitution under subsection (1) above must be set in accordance with section 30 above, but subsection (6) of that section shall be ignored for this purpose.
(3) Where a billing authority sets any amount in substitution under subsection (1) above (a new amount), anything paid to it by reference to the amount for which it is substituted (the old amount) shall be treated as paid by reference to the new amount.
(4) If the old amount exceeds the new amount, the following shall apply as regards anything paid if it would not have been paid had the old amount been the same as the new amount—
(a) it shall be repaid if the person by whom it was paid so requires;
(b) in any other case it shall (as the billing authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any council tax set by the authority in accordance with section 30 above.
(4A) Subject to any provision made by regulations under subsection (6) below, where an authority sets amounts in substitution under subsection (1)(a) above in the circumstances described in section 52ZO(6) or 52ZP(6) or (8) below, it may recover from the local precepting authority in question administrative expenses incurred by it in, or in consequence of, so doing.
(5) Subject to any provision made by regulations under subsection (6) below, where an authority sets amounts in substitution under subsection (1)(b) above, it may recover from the major precepting authority administrative expenses incurred by it in, or in consequence of, so doing.
(6) The Secretary of State may by regulations make provision for cases in which—
(a) subsection (4A) or (5) above does not apply, or
(b) that subsection applies with modifications.
31A Calculation of council tax requirement by authorities in England
(1) In relation to each financial year a billing authority in England must make the calculations required by this section.
(2) The authority must calculate the aggregate of—
(a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,
(b) such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,
(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure,
(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for,
(da) any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with regulations under section 97(2B) of the 1988 Act,
(e) any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with section 97(4) of the 1988 Act, and
(f) any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under section 98(5) of the 1988 Act and charged to a revenue account for the year.
(3) The authority must calculate the aggregate of—
(a) the income which it estimates will accrue to it in the year and which it will credit to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,
(aa) any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with regulations under section 97(2A) of the 1988 Act,
(b) any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with section 97(3) of the 1988 Act,
(c) any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under section 98(4) of the 1988 Act and will be credited to a revenue account for the year, and
(d) the amount of the financial reserves which the authority estimates it will use in order to provide for the items mentioned in subsection (2)(a), (b), (e) and (f) above.
(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.
(5) In making the calculation under subsection (2) above the authority must ignore—
(a) payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fund, and
(b) subject to paragraphs (da), (e) and (f) of subsection (2) above, sums which have been or are to be transferred from its general fund to its collection fund.
(6) In estimating under subsection (2)(a) above the authority must take into account—
(a) the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and
(b) the amount of any precept issued to it for the year by a local precepting authority and the amount of any levy or special levy issued to it for the year.
(7) But (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) the authority must not anticipate a precept, levy or special levy not issued.
(8) For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—
(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—
(i) sums which will be payable for the year into its general fund and in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and
(ii) sums which will be transferred as regards the year from its collection fund to its general fund, and
(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.
(9) In making the calculation under subsection (3) above the authority must ignore—
(a) payments which must be made into its collection fund under section 90(1) of the 1988 Act or to a trust fund, and
(b) subject to paragraphs (aa), (b) and (c) of subsection (3) above, sums which have been or are to be transferred from its collection fund to its general fund.
(10) The Secretary of State may by regulations do either or both of the following—
(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (9) above, or any of them, or by adding other provisions, or by a combination of those methods).
(11) Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.
(12) This section is subject to section 52ZS below (which requires a direction to a billing authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).
(13) In this section “BID Revenue Account” has the same meaning as in Part 4 of the Local Government Act 2003.
31B Calculation of basic amount of tax by authorities in England
(1) In relation to each financial year a billing authority in England must calculate the basic amount of its council tax by applying the formula—
R T
where—
R is the amount calculated (or last calculated) by the authority under section 31A(4) above as its council tax requirement for the year;
T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.
(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 31A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.
(3) The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority must make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(4) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.
(5) The Secretary of State may by regulations do either or both of the following—
(a) alter the constituents of any calculation to be made under subsection (1) above (whether by adding, deleting or amending items);
(b) provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
32 Calculation of budget requirement by authorities in Wales.
(1) In relation to each financial year a billing authority in Wales shall make the calculations required by this section.
(2) The authority must calculate the aggregate of—
(a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;
(aa) the expenditure that the authority estimates it will incur in the year in making repayments of—
(i) grant paid to it by the Secretary of State or the Welsh Ministers, or
(ii) amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;
(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;
(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; and
(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for; ...
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2A) The expenditure mentioned in subsection (2)(a) does not include expenditure which the authority estimates it will charge to a BID Revenue Account.
(3) The authority must calculate the aggregate of—
(a) the sums which it estimates will be payable for the year into its ... council fund and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of redistributed non-domestic rates, BID levy or financial contribution made under section 43 of the Local Government Act 2003, revenue support grant, its council tax reduction scheme, additional grant or special grant ...;;
(aa) the sums that it estimates will be payable to it for an earlier financial year in respect of—
(i) redistributed non-domestic rates,
(ii) revenue support grant, or
(iii) additional grant;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.
(3A) ... subsection (3)(a) above does not require the estimation of sums payable into a billing authority's council fund in respect of council tax or non-domestic rates or the grant paid to them under section 88A of the Local Government Finance Act 1988.
(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.
(5) In making the calculation under subsection (2) above the authority must ignore—
(a) payments which must be met from a trust fund;
(b) payments to be made to the Welsh Ministers under paragraph 5 of Schedule 8 to the 1988 Act or regulations made under paragraph 5(15) of that Schedule;
(c) payments to be made in respect of the amount of any precept issued by a major precepting authority under Part 1 of this Act (but not payments to be so made in respect of interest on such an amount); and
(d) payments to be made to another person in repaying, under regulations under the 1988 Act or Part 1 of this Act, excess receipts by way of non-domestic rates or council tax.
(6) In estimating under subsection (2)(a) above the authority shall take into account—
(a) the amount of any precept issued to it for the year by a local precepting authority; and
(b) the amount of any levy or special levy issued to it for the year;
but (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) shall not anticipate a precept, levy or special levy not issued.
(6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—
(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely—
(i) sums which will be payable for the year into its ... council fund and in respect of which amounts will be credited to a revenue account for the year; and
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) The Welsh Ministers may by regulations do one or both of the following—
(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (7) above, or any of them, or by adding other provisions, or by a combination of those methods).
(9A) A statutory instrument containing regulations under subsection (9) is subject to annulment in pursuance of a resolution of Senedd Cymru.
(10) Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.
(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(12) In this section and section 33—
(a) references to sums payable for a financial year in respect of redistributed non-domestic rates are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act relating to the authority (including as amended by a report under paragraph 13 of Schedule 8 to that Act);
(b) references to sums payable for a financial year in respect of revenue support grant are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act (including as amended by a report under section 84L of that Act);
(c) references to sums payable for a financial year in respect of an authority’s council tax reduction scheme are to sums payable by the Welsh Ministers under section 31 of the Local Government Act 2003 in respect of a scheme which applies in accordance with regulations under section 13A or in default in accordance with regulations under section 13A of, and paragraph 6 of Schedule 1B;
(d) references to sums payable for a financial year in respect of additional grant are to sums so payable in accordance with a report for the year under section 86A of the 1988 Act; and
(e) references to sums payable for a financial year in respect of special grant are to sums payable in the year in accordance with a special grant report under section 88C of the 1988 Act.
(12A) “BID levy” and “BID Revenue Account” have the meaning given in Part 4 of the Local Government Act 2003.
33 Calculation of basic amount of tax by authorities in Wales.
(1) In relation to each financial year a billing authority in Wales shall calculate the basic amount of its council tax by applying the formula—
R
-
P
T
where—
R is the amount calculated (or last calculated) by the authority under section 32(4) above as its budget requirement for the year;
P is the aggregate of the sums which the authority estimates will be payable for the year into its ... council fund in respect of redistributed non-domestic rates, revenue support grant, its council tax reduction scheme, additional grant or special grant ...;;
T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.
(1A) In this section, references to sums payable for a financial year in respect of—
(i) redistributed non-domestic rates,
(ii) revenue support grant,
(iii) an authority’s council tax reduction scheme,
(iv) additional grant, and
(v) special grant,
are to be construed in accordance with section 32(12).
(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 32 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3B) ... the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by the amount calculated in accordance with the following formula—
(J+K)-L
J is the authority's estimate of the amount by which the aggregate for the year of the chargeable amounts under Part III of the 1988 Act (non-domestic rating) will be less than it would be apart from section 47 of that Act (discretionary relief);
K is the authority's estimate of the reductions and remittances which will be made for the year under section 49 of that Act (reduction or remission of liability);
L is the authority's estimate of the deductions which, in pursuance of rules made by virtue of paragraph 4(5)(a) of Schedule 8 to that Act (non-domestic rating contributions), will be made for the year as regards the operation of sections 47 and 49 of that Act.
(3C) In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula–
E×B×0.5-1-B(E×B×0.5)
where–E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil;
B is the proportion of council tax benefit prescribed for the authority for the year.
(3D) E is to be calculated by applying the formula–
R-LP-BX1+(B×0.5)
where–R has the same meaning as in subsection (1) above;
LP is the aggregate of the precepts for the year–
(a)issued to the council by local precepting authorities; or
(b)anticipated by the council in pursuance of regulations made under section 41(3) below; which were taken into account by the council in making the calculation required by section 32(2) above;
BX is the guideline budget requirement prescribed for the authority for the year.
B has the same meaning as in subsection (3C) above.
(4) Regulations under section 32(9) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above ... (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.
(5) The Welsh Ministers shall make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(5A) A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.
(6) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.
34 Additional calculations where special items relate to part only of area.
(1) This section applies where for any financial year an item mentioned in section 35(1) below relates to a part only of a billing authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.
(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—
B
-
A
T
where—
B is the amount calculated (or last calculated) by the authority under section 31B(1) above or section 33(1) above as the basic amount of its council tax;
A is the aggregate amount of all special items;
T is the amount determined for item T in section 31B(1) above or in section 33(1) above.
(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—
S
TP
where—
S is (in each case) the amount of the special item;
TP is (in each case) the amount of the authority’s council tax base for the relevant part as calculated by it for the year.
(4) The Secretary of State shall make regulations containing rules for making for any year any calculation required by item TP in subsection (3) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(5) Regulations under subsection (4) that apply to billing authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.
(1) The items referred to in section 34(1) above are—
(a) any precept issued to or anticipated by the authority which is or is believed to be applicable to a part of its area and was taken into account by it in making the calculation (or last calculation) in relation to the year under section 31A(2) above or section 32(2) above; and
(b) any expenses of the authority which are its special expenses and were taken into account by it in making that calculation.
(2) For the purposes of subsection (1) above—
(a) provided a resolution of a billing authority to the following effect is in force, the expenses of meeting a levy or special levy issued to or anticipated by 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 billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, 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 billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, 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;
(d) any expenses incurred by a billing 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 unless a resolution of the authority to the contrary effect is in force; and
(e) provided a resolution of a billing authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy 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.
(3) The following rules shall apply to the making of a resolution under subsection (2)(e) above by a billing authority—
(a) no such resolution may be made unless the body mentioned in subsection (2)(e) above is one in relation to which the billing authority has made under subsection (2)(a) above a resolution which is in force;
(b) the resolution under subsection (2)(e) above may not be made so as to be in force at any time when that under subsection (2)(a) above is not in force;
(c) the fact that the resolution under subsection (2)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to all the expenses concerned; and
(d) the fact that the resolution under subsection (2)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to part, or any particular part, of the expenses concerned.
(4) Subsection (2) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (b) and (c) there were substituted—
"(b) any expenses incurred by a billing authority and arising in connection with property which it holds in trust for a part of its area are its special expenses;
(c) any expenses incurred by a billing authority which relate to a part of its area and which are of the same kind as expenses which—
(i) relate to another part of its area; and
(ii) are to be met out of property held in trust for that part;
are its special expenses;".
(5) Expenses of a billing authority are not to be treated as its special expenses for the purposes of subsection (1) above if they are expenses of meeting a levy issued to it by, or anticipated by it from—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . or
(c) a National Park authority in relation to a National Park in Wales.
36 Calculation of tax for different valuation bands.
(1) The amount to be taken into account under section 30(2)(a) above for any financial year in respect of a category of dwellings listed in a particular valuation band shall be calculated by applying the formula—
A
×
N
D
where—
A is the amount calculated (or last calculated) by the billing authority for that year under section 31B(1) above or section 33(1) above or, where section 34 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;
N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;
D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.
(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 34 above.
(1) An authority in England which has made calculations in accordance with sections 31A, 31B and 34 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 31A(11) above for this purpose.
(2) None of the substitute calculations shall have any effect if—
(a) the amount calculated under section 31A(4) above, or any amount calculated under section 31B(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations, or
(b) the billing authority fails to comply with subsection (3) below in making the substitute calculations.
(3) In making substitute calculations under section 31B(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item T in section 31B(1) above or item TP in section 34(3) above.
(4) For the purposes of subsection (2)(a) above, one negative amount is to be taken to exceed another if it is closer to nil (so that minus £1 is to be taken to exceed minus £2).
(5) Subsections (2) and (3) above do not apply if the previous calculations have been quashed because of a failure to comply with sections 31A, 31B and 34 to 36 above in making the calculations.
(1) An authority in Wales which has made calculations in accordance with sections 32 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 32(10) above for this purpose.
(2) None of the substitute calculations shall have any effect if—
(a) the amount calculated under section 32(4) above, or any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or
(b) the billing authority fails to comply with subsection (3) below in making the substitute calculations.
(3) In making substitute calculations under section 33(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item P or T in section 33(1) above or item TP in section 34(3) above.
(4) For the purposes of subsection (2)(a) above, one negative amount shall be taken to exceed another if it is closer to nil (so that minus £1 shall be taken to exceed minus £2).
(5) For the purposes of subsection (3) above, the billing authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—
(a) it estimates will be payable for the year into its general fund or (as the case may be) council fund in respect of additional grant; and
(b) was not taken into account by it in making those calculations.
(6) Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 32 to 36 above in making the calculations.
(1) If the Secretary of State so requires by regulations, a precepting authority shall supply prescribed information within a prescribed period to any billing authority to which it has power to issue a precept.
(2) A billing authority which has set amounts in accordance with section 30 above (originally or by way of substitute) shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amounts in at least one newspaper circulating in the authority’s area.
(3) Failure to comply with subsection (2) above does not make the setting of amounts invalid.
(1) Each of the following is a major precepting authority for the purposes of this Part, namely—
(a) a county council in England;
(aa) the Greater London Authority;
(ab) a mayoral combined authority, as defined by section 107A(8) of the Local Democracy, Economic Development and Construction Act 2009;
(ac) a mayoral CCA, as defined by section 27(8) of the Levelling-up and Regeneration Act 2023 (mayoral combined county authorities);
(b) a police and crime commissioner;
(d) a metropolitan county fire and civil defence authority;
(da) a fire and rescue authority in England 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;
(db) a fire and rescue authority created by an order under section 4A of that Act;
(e) the London Fire and Civil Defence Authority; and
(f) the Receiver for the Metropolitan Police District.
(2) Each of the following is a local precepting authority for the purposes of this Part, namely—
(a) the sub-treasurer of the Inner Temple;
(b) the under-treasurer of the Middle Temple;
(c) a parish or community council;
(d) the chairman of a parish meeting; and
(e) charter trustees.
(3) A precept may only be issued to an appropriate billing authority.
(4) If the whole or part of a billing authority’s area falls within a precepting authority’s area, it is an appropriate billing authority in relation to the precepting authority to the extent of the area which so falls.
(5) In respect of the financial year beginning on 1st April 2000, and subsequent financial years, for the purposes of Chapter IV of this Part,
(a) the Receiver for the Metropolitan Police District’s area shall be the area of the Inner London boroughs;
(b) the Receiver shall only issue precepts to the councils of the Inner London boroughs.
40 Issue of precepts by major precepting authorities.
(1) For each financial year a major precepting authority shall issue a precept or precepts in accordance with this section.
(2) A precept issued to a billing authority under this section must state—
(a) the amount which, in relation to the year and each category of dwellings in the billing authority’s area, has been calculated (or last calculated) by the precepting authority in accordance with —
(i) in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or
(ii) in the case of a precepting authority in Wales, sections 43 to 47 below; and
(b) the amount which has been calculated (or last calculated) by the precepting authority in accordance with section 48 below as the amount payable by the billing authority for the year.
(3) Dwellings fall within different categories for the purposes of subsection (2) above according as different calculations have been made in relation to them in accordance with —
(a) in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or
(b) in the case of a precepting authority in Wales, sections 43 to 47 below.
(4) A major precepting authority shall assume for the purposes of subsection (2) above that each of the valuation bands is shown in the billing authority’s valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.
(5) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.
(5A) No such precept may be issued by a precepting authority in England to a billing authority before the earlier of the following—
(a) the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 31B(1) above, item T in section 42B(1) below and item TP in section 45(3) below has expired;
(b) the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.
(6) No such precept may be issued to a billing authority in Wales before the earlier of the following—
(a) the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 33(1) above, item T in section 44(1) below and item TP in section 45(3) below has expired;
(b) the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.
(7) No such precept may be issued unless the precepting authority has made in relation to the year the calculations required by this Chapter.
(8) A purported issue of such a precept, if done in contravention of subsection (5A), (6) or (7) above, shall be treated as not having occurred.
(9) Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—
(a) in subsection (2)(a)(i), for the reference to sections 42A, 42B and 45 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;
(b) in subsection (3)(a), for the reference to sections 42A, 42B and 45 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;
(c) in subsection (5A), for the reference to item T in section 42B(1) below there shall be substituted a reference to item T in section 88(2) of the Greater London Authority Act 1999; and
(d) also in subsection (5A), for the reference to item TP in section 45(3) below there shall be substituted a reference to item TP2 in section 89(4) of that Act.
(10) In this section, “the appropriate Greater London provisions” means—
(a) sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or
(b) in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.
(11) Where the precepting authority is a mayoral combined authority—
(a) a precept may be issued under this section only in relation to expenditure incurred by the mayor for the authority's area in, or in connection with, the exercise of mayoral functions (as defined by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009), and
(b) the issuing and calculation of a precept under this Chapter is subject to any provision made in an order under that section.
(12) Where the precepting authority is a mayoral CCA—
(a) a precept may be issued under this section only in relation to expenditure incurred by the mayor for the authority’s area in, or in connection with, the exercise of mayoral functions (as defined by section 41(8) of the Levelling-up and Regeneration Act 2023), and
(b) the issuing and calculation of a precept under this Chapter is subject to any provision made in regulations under that section.
41 Issue of precepts by local precepting authorities.
(1) For each financial year a local precepting authority may issue a precept in accordance with this section.
(2) A precept issued to a billing authority under this section must state, as the amount payable by that authority for the year, the amount which has been calculated (or last calculated) —
(a) in the case of a precepting authority in England, by that authority under section 49A below as its council tax requirement for the year, and
(b) in the case of a precepting authority in Wales, by that authority under section 50 below as its budget requirement for the year.
(2A) The Secretary of State may by regulations make provision that a billing authority in England making calculations in accordance with section 31A above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—
(a) the amounts which may be anticipated by billing authorities in pursuance of the regulations;
(b) the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and
(c) the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.
(3) The Welsh Ministers may by regulations make provision that a billing authority in Wales making calculations in accordance with section 32 above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—
(a) the amounts which may be anticipated by billing authorities in pursuance of the regulations;
(b) the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and
(c) the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.
(3A) A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of Senedd Cymru.
(4) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.
(1) Where—
(a) a precepting authority has issued a precept or precepts for a financial year (originally or by way of substitute); and
(b) at any later time it makes substitute calculations under section 49 , 49A, 52ZU, 52J or 52U or (as the case may be) section 51 below or section 95 of the Greater London Authority Act 1999,
it shall as soon as reasonably practicable after that time issue a precept or precepts in substitution so as to give effect to those calculations.
(2) Any precept issued in substitution under subsection (1) above must be issued in accordance with section 40 or (as the case may be) section 41 above, but subsection (5) of section 40 and subsection (4) of section 41 shall be ignored for this purpose.
(3) Where a precepting authority issues a precept in substitution (a new precept) anything paid to it by reference to the precept for which it is substituted (the old precept) shall be treated as paid by reference to the new precept.
(4) If the amount stated in the old precept exceeds that of the new precept, the following shall apply as regards anything paid if it would not have been paid had the amount of the old precept been the same as that of the new precept—
(a) it shall be repaid if the billing authority by whom it was paid so requires;
(b) in any other case it shall (as the precepting authority determines) either be repaid or be credited against any subsequent liability of the billing authority in respect of any precept of the precepting authority.
(5) Any reference in subsection (4) above to the amount stated in a precept shall be construed, in relation to a precept issued by a major precepting authority, as a reference to the amount stated in the precept in accordance with section 40(2)(b) above.
42A Calculation of council tax requirement by authorities in England
(1) In relation to each financial year a major precepting authority in England must make the calculations required by this section.
(2) The authority must calculate the aggregate of—
(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year in accordance with proper practices,
(b) such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,
(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure, and
(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.
(3) The authority must calculate the aggregate of—
(a) the income which it estimates will accrue to it in the year and which it will credit to a revenue account for the year in accordance with proper practices, other than income which it estimates will accrue to it in respect of any precept issued by it, and
(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.
(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.
(5) In making the calculation under subsection (2) above the authority must ignore payments which must be met from a trust fund.
(6) In estimating under subsection (2)(a) above an authority must take into account—
(a) the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and
(b) in the case of an authority which is a county council, the amount of any levy issued to it for the year.
(7) But (except as provided by regulations under section 74 of the 1988 Act) the authority must not anticipate a levy not issued.
(7A) In estimating under subsection (2)(a) above an authoritymust take into account the amount of expenditure which it estimates it will incur in the year in accordance with regulations under section 99(3) of the 1988 Act.
(8) For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—
(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—
(i) sums which will be payable to it for the year, and
(ii) sums in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and
(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.
(9) In making the calculation under subsection (3) above the authority must ignore payments which must be made into a trust fund.
(10) In estimating under subsection (3)(a) above the authority must take into account the sums which the authority estimates will be paid to it in the year by billing authorities in accordance with regulations under section 99(3) of the 1988 Act.
(11) The Secretary of State may by regulations do one or both of the following—
(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (10) above, or any of them, or by adding other provisions, or by a combination of those methods).
(12) This section is subject to section 52ZT below (which requires a direction to a major precepting authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).
42B Calculation of basic amount of tax by authorities in England
(1) In relation to each financial year a major precepting authority in England must calculate the basic amount of its council tax by applying the formula—
R T
where—
R is the amount calculated (or last calculated) by the authority under section 42A(4) above as its council tax requirement for the year;
T is the aggregate of the amounts which are calculated by the billing authorities to which the authority issues precepts (“the billing authorities concerned”) as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the authority's area, and are notified by them to the authority within the prescribed period.
(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 42A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.
(3) The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and the billing authorities concerned must make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(4) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.
(5) The Secretary of State may by regulations do either or both of the following—
(a) alter the constituents of any calculation to be made under subsection (1) above (whether by adding, deleting or amending items);
(b) provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
43 Calculation of budget requirement by authorities in Wales.
(1) In relation to each financial year a major precepting authority in Wales shall make the calculations required by this section.
(2) The authority must calculate the aggregate of—
(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year ...;
(aa) the expenditure that the authority estimates it will incur in the year in making repayments of—
(i) grant paid to it by the Secretary of State or the Welsh Ministers, or
(ii) amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;
(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;
(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; and
(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.
(3) The authority must calculate the aggregate of—
(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable
(aa) the sums that it estimates will be payable to it for an earlier financial year in respect of—
(i) redistributed non-domestic rates,
(ii) revenue support grant,
(iii) additional grant,
(iv) floor funding, or
(v) police grant;
(i) in respect of redistributed non-domestic rates, revenue support grant, additional grant, special grant, floor funding or police grant; or
(ii) in respect of any precept issued by it; ...
(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.
(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—
(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely, sums—
(i) which will be payable to it for the year; and
(ii) in respect of which amounts will be credited to a revenue account for the year; and
(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.
(6A) In this section and section 44 below “police grant”, in relation to a major precepting authority and a financial year, means the total amount of grant payable to the authority in accordance with the police grant report for that year.
(6B) In subsection (6A) above “police grant report” means a police grant report approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996.
(6C) In this section and section 44—
(a) references to sums payable for a financial year in respect of floor funding are to sums that are payable by the Secretary of State in the year to a major precepting authority in addition to the police grant referred to in subsection (6A), and
(b) references to sums payable for a financial year in respect of—
(i) redistributed non-domestic rates,
(ii) revenue support grant,
(iii) additional grant, or
(iv) special grant,
are to be construed in accordance with section 32(12).
(7) The Welsh Ministers may by regulations do one or both of the following—
(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsection (6), or by adding other provisions, or by a combination of those methods).
(7A) A statutory instrument containing regulations under subsection (7) is subject to annulment in pursuance of a resolution of Senedd Cymru.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44 Calculation of basic amount of tax by authorities in Wales .
(1) In relation to each financial year a major precepting authority in Wales shall calculate the basic amount of its council tax by applying the formula—
R
-
P
T
where—
R is the amount calculated (or last calculated) by the authority under section 43(4) above as its budget requirement for the year;
P is the aggregate of the sums which the authority estimates will be payable to it for the year in respect of redistributed non-domestic rates, revenue support grant , additional grant , special grant, floor funding or police grant;
T is the aggregate of the amounts which are calculated by the billing authorities to which the authority issues precepts (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the authority’s area, and are notified by them to the authority within the prescribed period.
(1A) In this section—
(a) references to sums payable for a financial year in respect of—
(i) redistributed non-domestic rates,
(ii) revenue support grant,
(iii) additional grant, and
(iv) special grant,
are to be construed in accordance with section 33(12); and
(b) references to sums payable for a financial year in respect of floor funding are to be construed in accordance with section 43(6C).
(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 43 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Regulations under section 43(7) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above ... (whether by adding, deleting or amending items) as appear to the Welsh Ministers to be necessary or expedient.
(5) The Welsh Ministers shall make regulations containing rules for making for any year the calculations required by item T in subsection (1) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(5A) A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.
(6) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.
(7) Any negative amount given by a calculation under subsection (1) above shall be assumed to be nil for the purposes of this Chapter.
45 Additional calculations where special items relate to part only of area.
(1) This section applies where for any financial year an item mentioned in section 46(1) below relates to a part only of a major precepting authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.
(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—
B
-
A
T
where—
B is the amount calculated (or last calculated) by the authority under section 42B(1) above or section 44(1) above as the basic amount of its council tax;
A is the aggregate amount of all special items;
T is the amount determined for item T in section 42B(1) above or in section 44(1) above.
(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—
S
TP
where—
S is (in each case) the amount of the special item;
TP is (in each case) the aggregate of the amounts which are calculated by the billing authorities to which the authority has power to issue precepts as respects the special item (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the relevant part, and are notified by them to the authority within the prescribed period.
(4) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(5) Regulations prescribing a period for the purposes of item TP in subsection (3) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.
(5A) Regulations under subsection (4) that apply to authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.
(5B) Regulations under subsection (4) that make provision by virtue of subsection (5A) may make consequential amendments to this Act.
(6) Any negative amount given by a calculation under subsection (2) or (3) above shall be assumed to be nil for the purposes of this Chapter.
(1) The items referred to in section 45(1) above are any expenses of the major precepting authority which are its special expenses and were taken into account by it in making the calculation in relation to the year under section 42A(2) above or section 43(2) above.
(2) For the purposes of subsection (1) above—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) provided a resolution of a county council to the following effect is in force, the expenses of meeting a levy issued to or anticipated by 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;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) For the purposes of section 45(1) above—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) expenses which are special by virtue of a resolution under subsection (2)(b) above relate to the part of the council’s area in which the levying body carries out functions;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47 Calculation of tax for different valuation bands.
(1) The amount to be stated under section 40(2)(a) above for any financial year in respect of any category of dwellings listed in a particular valuation band shall be calculated by applying the formula—
A
×
N
D
where—
A is the amount calculated (or last calculated) by the major precepting authority for that year under section 42B(1) above or section 44(1) above or, where section 45 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;
N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;
D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.
(1A) Where the precepting authority is the Greater London Authority, subsection (1) above shall have effect with the substitution of the following definition for the definition of A—
“A is the amount calculated (or last calculated) by the Greater London Authority for that year under section 88(2) of the Greater London Authority Act 1999 or, where section 89 of that Act applies, the amount calculated (or last calculated) by it for that year under subsection (3) of that section in relation to that category of dwellings; ".
(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 45 above.
(3) Where the precepting authority is the Greater London Authority, subsection (2) above shall have effect with the substitution for the reference to section 45 above of a reference to section 89 of the Greater London Authority Act 1999
48 Calculation of amount payable by each billing authority.
(1) This section makes provision for calculating the amount required by section 40(2)(b) above to be stated in a precept as the amount payable by a billing authority for any financial year ; and—
(a) subsection (1A) below applies in relation to a precept issued by the Greater London Authority; and
(b) subsections (2) to (6) below apply in relation to a precept issued otherwise than by the Greater London Authority.
(1A) Where an amount calculated (or last calculated) for the year under section 88(2) or 89(3) of the Greater London Authority Act 1999 applies to dwellings in the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
C×T
where—
C is the amount so calculated; and
T is the amount which, in relation to the billing authority, is determined for item T in section 31B(1) above.
(2) Where an amount calculated (or last calculated) for the year under section 42B(1) or (as the case may be) 44(1) above or under section 45(2) or (3) above applies to dwellings in the whole of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
C
×
T
where—
C is the amount so calculated;
T is the amount which, in relation to the billing authority, is determined for item T in section 31B(1) or (as the case may be) section 33(1) above.
(3) Where an amount calculated (or last calculated) for the year under section 42B(1) or 44(1) above or under section 45(2) or (3) above applies to dwellings in a part of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
CP
×
TP
where—
CP is the amount so calculated;
TP is the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
(4) Where different amounts calculated (or last calculated) for the year under section 45(2) or (3) above apply to dwellings in different parts of the billing authority’s area, the amount payable by that authority shall be the aggregate of the amounts which, in relation to each of the amounts so calculated, are given by the formula—
CP
×
TP
where—
CP is (in each case) the amount so calculated;
TP is (in each case) the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
(5) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) or (4) above; and the billing authority shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
(6) Regulations prescribing a period for the purposes of item TP in subsection (3) or (4) above may provide that, in any case where the billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.
(1) A major precepting authority which has made calculations in relation to a financial year in accordance with—
(za) sections 42A, 42B and 45 to 48 above (originally or by way of substitute),
(a) sections 43 to 48 above (originally or by way of substitute),
(b) sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, or
(c) sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above (by way of substitute),
may make calculations in substitution in relation to the year in accordance with the relevant provisions.
(1A) For the purposes of subsection (1) above, the relevant provisions are—
(za) in a case falling within paragraph (za), the provisions specified in that paragraph;
(a) in a case falling within paragraph (a), the provisions specified in that paragraph; and
(b) in a case falling within paragraph (b) or (c), the provisions specified in paragraph (c).
(2) None of the substitute calculations shall have any effect if—
(za) in the case of a major precepting authority in England other than the Greater London Authority, the amount under section 42A(4) above, or any amount calculated under section 42B(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or
(a) in the case of a major precepting authority in Wales , the amount calculated under section 43(4) above, or any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or
(aa) in a case where the major precepting authority is the Greater London Authority—
(i) the amount of any component council tax requirement calculated under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999,
(ii) the amount calculated under subsection (8) of that section, or
(iii) any amount calculated under section 88(2) or 89(3) of that Act as the basic amount of council tax applicable to any dwelling,
would exceed that so calculated in the previous calculations; or
(b) the authority fails to comply with whichever of subsections (2A), (3) and (3A) below is applicable to it in making the substitute calculations.
(2A) In making substitute calculations under section 42B(1) or 45(3) above, an authority in England other than the Greater London Authority must use any amount determined in the previous calculations for item T in section 42B(1) above or item TP in section 45(3) above.
(3) In making substitute calculations under section 44(1) or 45(3) above, an authority in Wales must use any amount determined in the previous calculations for item P or T in section 44(1) above or item TP in section 45(3) above.
(3A) In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999, the Greater London Authority must use any amount determined in the previous calculations for item ... T in section 88(2) of that Act or for ... item TP2 in section 89(4) of that Act.
(4) For the purposes of subsection (3) above, the authority may treat any amount determined in the previous calculations for item P in section 44(1) above as increased by the amount of any sum which—
(a) it estimates will be payable to it for the year in respect of additional grant; and
(b) was not taken into account by it in making those calculations.
(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4D) Subsections (2) and (2A) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 42A, 42B and 45 to 48 above in making the calculations.
(5) Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 43 to 48 above in making the calculations.
(6) Subsections (2) and (3A) above shall not apply if the previous calculations have been quashed because of a failure to comply with the appropriate Greater London provisions in making the calculations.
(7) For the purposes of subsection (6) above, “the appropriate Greater London provisions” means—
(a) in the case of calculations required to be made in accordance with sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, those provisions; and
(b) in the case of calculations required to be made in accordance with sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above, those provisions.
(8) Where the major precepting authority is the Greater London Authority, any substitute calculations under this section shall be made in accordance with Schedule 7 to the Greater London Authority Act 1999.
49A Calculation of council tax requirement by authorities in England
(1) In relation to each financial year a local precepting authority in England must make the calculations required by this section.
(2) The authority must calculate the aggregate of—
(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year in accordance with proper practices,
(b) such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,
(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure, and
(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.
(3) The authority must calculate the aggregate of—
(a) the income which it estimates will accrue to it in the year and which it will credit to a revenue account for the year in accordance with proper practices, other than income which it estimates will accrue to it in respect of any precept issued by it, and
(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.
(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.
(5) For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—
(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available, namely, sums—
(i) which will be payable to it for the year, and
(ii) in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and
(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.
(6) This section is subject to section 52ZV below (which requires a direction to a local precepting authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).
(1) A local precepting authority which has made calculations in accordance with section 49A above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with that section.
(2) None of the substitute calculations are to have any effect if the amount calculated under section 49A(4) above would exceed that so calculated in the previous calculations.
(3) Subsection (2) above does not apply if the previous calculation under subsection (4) of section 49A above has been quashed because of a failure to comply with that section in making the calculation.
50 Calculation of budget requirement by authorities in Wales .
(1) In relation to each financial year a local precepting authority in Wales shall make the calculations required by this section.
(2) The authority must calculate the aggregate of—
(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;
(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;
(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; and
(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.
(3) The authority must calculate the aggregate of—
(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of any precept issued by it; and
(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.
(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.
(5) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—
(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely, sums—
(i) which will be payable to it for the year; and
(ii) in respect of which amounts will be credited to a revenue account for the year; and
(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) A local precepting authority which has made calculations in accordance with section 50 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with that section.
(2) None of the substitute calculations shall have any effect if the amount calculated under section 50(4) above would exceed that so calculated in the previous calculations.
(3) Subsection (2) above shall not apply if the previous calculation under subsection (4) of section 50 above has been quashed because of a failure to comply with that section in making the calculation.
If the Secretary of State so requires by regulations, a billing authority shall supply prescribed information within a prescribed period to any precepting authority which has power to issue a precept to the billing authority.
(1) In this Chapter—
(a) a reference to a billing authority is to a billing authority in England,
(b) a reference to a major precepting authority is to a major precepting authority in England, and
(c) a reference to a local precepting authority is to a local precepting authority in England.
(2) In this Chapter—
(a) a reference to an authority is to an authority of a kind mentioned in subsection (1) above;
(b) a reference to a precepting authority is to an authority of a kind mentioned in subsection (1)(b) or (c) above.
(3) Section 52ZX below defines references in this Chapter to an authority's relevant basic amount of council tax.
52ZB Duty to determine whether council tax excessive
(1) A billing authority must determine whether its relevant basic amount of council tax for a financial year is excessive.
(2) Sections 52ZF to 52ZI below (duty to hold referendum etc in case of excessive council tax increase by billing authority) apply where the amount mentioned in subsection (1) above is excessive.
(3) A major precepting authority must determine whether its relevant basic amount of council tax for a financial year is excessive.
(4) Sections 52ZJ and 52ZK and 52ZN to 52ZP below (duty to hold referendum etc in case of excessive council tax increase by major precepting authority) apply where an amount mentioned in subsection (3) above is excessive.
(5) A local precepting authority must determine whether its relevant basic amount of council tax for a financial year is excessive.
(6) Sections 52ZL to 52ZP below (duty to hold referendum etc in case of excessive council tax increase by local precepting authority) apply where the amount mentioned in subsection (5) above is excessive.
(7) A determination under this section for a financial year must be made as soon as is reasonably practicable after principles under section 52ZC below for that year are approved by a resolution of the House of Commons under section 52ZD below.
52ZC Determination of whether increase is excessive
(1) The question whether an authority's relevant basic amount of council tax for a financial year (“the year under consideration”) is excessive must be decided in accordance with a set of principles determined by the Secretary of State for the year.
(2) A set of principles—
(a) may contain one principle or two or more principles;
(b) must constitute or include a comparison falling within subsection (3) below.
(3) A comparison falls within this subsection if it is between—
(a) the authority's relevant basic amount of council tax for the year under consideration, and
(b) the authority's relevant basic amount of council tax for the financial year immediately preceding the year under consideration.
(4) If for the purposes of this section the Secretary of State determines categories of authority for the year under consideration—
(a) any principles determined for the year must be such that the same set is determined for all authorities (if more than one) falling within the same category;
(b) as regards an authority which does not fall within any of the categories, the authority's relevant basic amount of council tax for the year is not capable of being excessive for the purposes of this Chapter.
(5) If the Secretary of State does not determine such categories, any principles determined for the year under consideration must be such that the same set is determined for all authorities.
(6) A principle that applies to the Greater London Authority and that constitutes or includes a comparison falling within subsection (3) above may only provide for—
(a) a comparison between unadjusted relevant basic amounts of council tax,
(b) a comparison between adjusted relevant basic amounts of council tax, or
(c) a comparison within paragraph (a) and a comparison within paragraph (b).
(7) In determining categories of authorities for the year under consideration the Secretary of State must take into account any information that the Secretary of State thinks is relevant.