39 Supplementary provisions relating to statements
(1) A relevant authority's pay policy statement must be approved by a resolution of the authority before it comes into force.
(2) The first statement must be prepared and approved before the end of 31 March 2012.
(3) Each subsequent statement must be prepared and approved before the end of the 31 March immediately preceding the financial year to which it relates.
(4) A relevant authority may by resolution amend its pay policy statement (including after the beginning of the financial year to which it relates).
(5) As soon as is reasonably practicable after approving or amending a pay policy statement, the authority must publish the statement or the amended statement in such manner as it thinks fit (which must include publication on the authority's website).
(1) A relevant authority in England must, in performing its functions under section 38 or 39, have regard to any guidance issued or approved by the Secretary of State.
(2) A relevant authority in Wales must, in performing its functions under section 38 or 39, have regard to any guidance issued or approved by the Welsh Ministers.
(1) This section applies to a determination that—
(a) is made by a relevant authority in a financial year beginning on or after 1 April 2012 and
(b) relates to the remuneration of or other terms and conditions applying to a chief officer of the authority.
(2) The relevant authority must comply with its pay policy statement for the financial year in making the determination.
(3) Any power of a fire and rescue authority within section 43(1)(i) or (j) to appoint officers and employees is subject to the requirement in subsection (2).
(4) In section 112 of the Local Government Act 1972 (appointment of staff) after subsection (2) insert—
(2A) A local authority's power to appoint officers on such reasonable terms and conditions as the authority thinks fit is subject to section 41 of the Localism Act 2011 (requirement for determinations relating to terms and conditions of chief officers to comply with pay policy statement).
(1) The functions conferred on a relevant authority by this Chapter are not to be the responsibility of an executive of the authority under executive arrangements.
(2) Section 101 of the Local Government Act 1972 (arrangements for discharge of functions by local authorities) does not apply to the function of passing a resolution under this Chapter.
(2A) In the case of a relevant authority which is a corporate joint committee, regulation 13 of the Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (arrangements for the discharge of functions) does not apply to the function of passing a resolution under this Chapter.
(3) The function of a fire and rescue authority within section 43(1)(i) of passing a resolution under this Chapter may not be delegated by the authority.
(1) In this Chapter “relevant authority” means—
(a) a county council,
(b) a county borough council,
(c) a district council,
(d) a London borough council,
(e) the Common Council of the City of London in its capacity as a local authority,
(f) the Council of the Isles of Scilly,
(g) in relation only to sections 38, 40 and 41 and this section, the London Fire Commissioner,
(h) a metropolitan county fire and rescue authority, ...
(i) a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies , or
(j) in relation only to sections 38, 40 and 41 and this section, a fire and rescue authority created by an order under section 4A of that Act.
(k) a corporate joint committee established by regulations made under Part 5 of the Local Government and Elections (Wales) Act 2021.
(2) In this Chapter “chief officer”, in relation to a relevant authority, means each of the following—
(a) the head of its paid service designated under section 4(1) of the Local Government and Housing Act 1989;
(aa) its chief executive appointed under—
(i) section 54 of the Local Government and Elections (Wales) Act 2021 (chief executive of council in Wales), or
(ii) regulations made under Part 5 of that Act (chief executive of a corporate joint committee).
(b) its monitoring officer designated under section 5(1) of the Local Government and Housing Act 1989;
(c) a statutory chief officer mentioned in section 2(6) of that Act;
(d) a non-statutory chief officer mentioned in section 2(7) of that Act;
(e) a deputy chief officer mentioned in section 2(8) of that Act;
(f) its head of democratic services designated under section 8(1) of the Local Government (Wales) Measure 2011 (designation by council of a county or county borough in Wales).
(3) In this Chapter “remuneration”, in relation to a chief officer and a relevant authority, means—
(a) the chief officer's salary or, in the case of a chief officer engaged by the authority under a contract for services, payments made by the authority to the chief officer for those services,
(b) any bonuses payable by the authority to the chief officer,
(c) any charges, fees or allowances payable by the authority to the chief officer,
(d) any benefits in kind to which the chief officer is entitled as a result of the chief officer's office or employment,
(e) any increase in or enhancement of the chief officer's pension entitlement where the increase or enhancement is as a result of a resolution of the authority, and
(f) any amounts payable by the authority to the chief officer on the chief officer ceasing to hold office under or be employed by the authority, other than amounts that may be payable by virtue of any enactment.
(4) In this Chapter “terms and conditions”, in relation to a chief officer and a relevant authority, means the terms and conditions on which the chief officer holds office under or is employed by the authority.
(5) References in this Chapter to the remuneration of, or the other terms and conditions applying to, a chief officer include—
(a) the remuneration that may be provided to, or the terms and conditions that may apply to, that chief officer in the future, and
(b) the remuneration that is to be provided to, or the terms and conditions that are to apply to, chief officers of that kind that the authority may appoint in the future.
(6) In this Chapter “remuneration”, in relation to a relevant authority and an employee of its who is not a chief officer, means—
(a) the employee's salary,
(b) any bonuses payable by the authority to the employee,
(c) any allowances payable by the authority to the employee,
(d) any benefits in kind to which the employee is entitled as a result of the employee's employment,
(e) any increase in or enhancement of the employee's pension entitlement where the increase or enhancement is as a result of a resolution of the authority, and
(f) any amounts payable by the authority to the employee on the employee ceasing to be employed by the authority, other than any amounts that may be payable by virtue of any enactment.
(7) References in this Chapter to the remuneration of an employee who is not a chief officer include—
(a) the remuneration that may be provided to that employee in the future, and
(b) the remuneration that is to be provided to employees of the same kind that the authority may employ in the future.
(8) In this Chapter—
“enactment” includes an enactment comprised in subordinate legislation (within the meaning of the Interpretation Act 1978);
“financial year” means the period of 12 months ending with 31 March in any year.
44 Arrangements for provision of services and discharge of functions
(1) After section 33ZA of the Local Government Act 1974 insert—
Arrangements for provision of administrative and other services
33ZB (1) Arrangements involving the Commission may be entered into by persons within subsection (4) for the provision of administrative, professional or technical services by any one or more of the parties for any one or more of the parties, whether for consideration or otherwise.
(2) For the purposes of subsection (1), arrangements for the provision of services involve the Commission if the Commission is one of the parties to the arrangements and at least one of the following conditions is met—
(a) the Commission is the party, or one of the parties, by whom the services are to be provided;
(b) the Commission is the party, or one of the parties, to whom the services are to be provided.
(3) The arrangements that may be entered into under subsection (1) include arrangements for—
(a) the Commission, or
(b) the Commission jointly with any one or more of the parties,
to have the function of discharging, on behalf of a party, any function of that party which is of an administrative, professional or technical nature.
(4) The persons within this subsection are—
(a) the Commission,
(b) the Parliamentary Commissioner,
(c) the Health Service Commissioner for England, and
(d) the person administering a scheme approved under Schedule 2 to the Housing Act 1996 (scheme for enabling complaints to be investigated by a housing ombudsman).
(2) In paragraph 13 of Schedule 4 to the Local Government Act 1974 (delegation by Local Commissioners) after sub-paragraph (2) insert—
(3) Any function of the Commission may be discharged on the Commission's behalf—
(a) by any person authorised by the Commission to do so, and
(b) to the extent so authorised.
(4) Sub-paragraph (3) does not affect the responsibility of the Commission for the discharge of the function.
47 Schemes to encourage domestic waste reduction by payments and charges
The following provisions are repealed—
(a) section 71(1) of, and Schedule 5 to, the Climate Change Act 2008 (which amend the Environmental Protection Act 1990 to enable waste collection authorities to make waste reduction schemes, but which have never been in force), and
(b) sections 71(2) and (3) and 72 to 75 of that Act (which provide for the provisions mentioned in paragraph (a) to be piloted and then either brought into force, with or without amendments, or repealed).
48 Power to require public authorities to make payments in respect of certain EU financial sanctions
(1) A Minister of the Crown may, in accordance with the provisions of this Part, require public authorities to make payments of amounts determined by a Minister of the Crown in respect of an EU financial sanction to which this Part applies.
(2) A requirement to make a payment under this Part—
(a) may only be imposed on a public authority if—
(i) the authority has been designated under section 52; and
(ii) the EU financial sanction concerned is one to which the designation applies; and
(b) must be imposed by a notice given to the authority under section 56 (referred to in this Part as a final notice).
(3) If a final notice is registered in accordance with rules of court or any practice direction, it is enforceable in the same manner as an order of the High Court.
(4) Any sums paid by a public authority under this Part are to be paid into the Consolidated Fund.
(5) In this Part—
(a) “EU financial sanction” means a sanction consisting of a lump sum or penalty payment (or both) imposed by the Court of Justice in Article 260(2) proceedings for an infraction of EU law;
(b) “infraction of EU law”, in relation to an EU financial sanction, means the failure to comply with a judgment of the Court of Justice given in proceedings under Article 258 or 259 of the Treaty on the Functioning of the European Union; and
(c) “Article 260(2) proceedings” means proceedings under Article 260(2) of that Treaty.
49 Duty of the Secretary of State to issue a policy statement
(1) The Secretary of State must publish a statement of policy with respect to—
(a) the designation of public authorities under section 52;
(b) the imposition and variation of requirements to make payments under this Part; and
(c) such other matters relating to the operation of the provisions of this Part as the Secretary of State may think it appropriate to include in the statement.
(2) The Secretary of State may from time to time revise and republish the statement of policy required by this section.
(3) A revised statement of policy may include saving or transitional provisions relating to the continued application for any purpose of any provisions of an earlier published version of the statement.
(4) The Secretary of State must consult such persons as the Secretary of State considers appropriate before publishing, or revising and republishing, the statement of policy required by this section.
(5) In exercising functions under this Part in relation to an EU financial sanction which has been or may be imposed on the United Kingdom—
(a) a Minister of the Crown, and
(b) a panel established under section 53,
must have regard to the statement of policy most recently published under this section.
50 The EU financial sanctions to which Part 2 applies
(1) This Part applies to any EU financial sanction imposed on the United Kingdom after the commencement of this Part, subject to subsection (2).
(2) If a Minister of the Crown gives a certificate—
(a) specifying a part or parts of an EU financial sanction, and
(b) stating that this Part is not to apply to that part, or those parts, of the sanction,
this Part applies to that EU financial sanction as if it did not include that part or those parts.
(3) A certificate under subsection (2)—
(a) may make different provision about any of the following—
(i) the lump sum (if any) paid by the United Kingdom;
(ii) any periodic payment due from the United Kingdom under the terms of the EU financial sanction before the certificate is given; and
(iii) any subsequent periodic payment that may fall due from the United Kingdom under those terms; and
(b) must be given in such form and published in such manner as the Minister of the Crown giving it thinks fit.
(4) Any provision of a certificate under subsection (2) which has the effect of excluding the whole or part of any periodic payment mentioned in subsection (3)(a)(iii) (including any such payment which has fallen due from the United Kingdom since the earlier certificate was given) may be varied by a further certificate under subsection (2).
51 Meaning of “public authority” and related terms
(1) This section defines various terms used in this Part.
(2) “Public authority” means—
(a) a local authority to which subsection (3) applies; or
(b) any other person or body which has any non-devolved functions.
(3) This subsection applies to—
(a) any of the following in England—
(i) a county council, district council or London borough council;
(ii) the Common Council of the City of London (in its capacity as a local authority);
(iii) the Greater London Authority; and
(iv) the Council of the Isles of Scilly;
(b) a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;
(c) a district council within the meaning of the Local Government Act (Northern Ireland) 1972;
(d) a council of a county or county borough in Wales.
(4) References to functions are to functions of a public nature.
(5) References to non-devolved functions are to functions which are not devolved functions.
(6) References to devolved functions are to—
(a) Scottish devolved functions, that is to say functions the exercise of which would be within devolved competence (within the meaning of section 54 of the Scotland Act 1998);
(b) Northern Ireland devolved functions, that is to say functions which could be conferred by provision included in an Act of the Northern Ireland Assembly made without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998); or
(c) Welsh devolved functions, that is to say functions which are exercisable in relation to Wales and could be conferred by provision falling within the legislative competence of the National Assembly for Wales as defined in section 108A of the Government of Wales Act 2006.
(7) References to a public authority with mixed functions are to a public authority which has both non-devolved and devolved functions.
(8) The “appropriate national authority”, in relation to a public authority with mixed functions, means the following national authority or authorities (according to whichever one or more of the following paragraphs apply to that public authority)—
(a) the Scottish Ministers, if the public authority has any Scottish devolved functions;
(b) the relevant Northern Ireland department, if the public authority has any Northern Ireland devolved functions; and
(c) the Welsh Ministers, if the public authority has any Welsh devolved functions.
(1) A Minister of the Crown may by order designate a public authority for the purposes of this Part.
(2) The order must—
(a) specify the public authority by name;
(b) identify any EU financial sanction to which the designation applies; and
(c) describe the activities of the authority which are covered by the designation.
(3) The order may identify an EU financial sanction for the purposes of subsection (2)(b) by—
(a) specifying an EU financial sanction that has been imposed on the United Kingdom;
(b) specifying any Article 260(2) proceedings that have been commenced and providing that the designation is to apply to any EU financial sanction that may be imposed on the United Kingdom in those proceedings;
(c) specifying a judgment of the Court of Justice finding that the United Kingdom has failed to comply with an EU obligation and providing that the designation is to apply to any EU financial sanction that may be imposed on the United Kingdom for failing to comply with that judgment; or
(d) specifying or describing any proceedings under Article 258 or 259 of the Treaty on the Functioning of the European Union that have been or may be commenced and providing that the designation is to apply to any EU financial sanction that may be imposed on the United Kingdom for failing to comply with a judgment of the Court of Justice given in those proceedings.
(4) The order may, for the purposes of subsection (3)(d), describe any proceedings under Article 258 or 259 that may be commenced by reference to the subject-matter of—
(a) a Reasoned Opinion addressed to the United Kingdom under Article 258 or 259 (as the case may be); or
(b) any other document sent to the Government of the United Kingdom by the Commission of the European Union or by another member State which gives notice to the Government of the possibility of proceedings being commenced against the United Kingdom.
(5) The activities described for the purposes of subsection (2)(c) must be activities of the public authority which—
(a) are carried out in the exercise of non-devolved functions of the public authority; and
(b) take place after the provisions of the order describing the activities come into force.
(6) The following may not be designated under this section—
(a) the House of Commons, the House of Lords, the Scottish Parliament, the Northern Ireland Assembly or the National Assembly for Wales;
(b) a Minister of the Crown or a United Kingdom government department;
(c) a member of the Scottish Executive;
(d) the First Minister or the deputy First Minister for Northern Ireland, a Northern Ireland Minister or a Northern Ireland Department;
(e) a member of the Welsh Assembly Government;
(f) a court or tribunal.
(7) Before making an order designating a public authority a Minister of the Crown must consult—
(a) the public authority concerned; and
(b) if it is a public authority with mixed functions, the appropriate national authority.
(8) In sections 54 to 56 references to “acts”, in relation to a public authority which has been designated under this section, are to acts within a description of activities covered by the designation.
(1) This section applies where—
(a) an EU financial sanction to which this Part applies has been imposed by the Court of Justice; and
(b) at least one public authority is the subject of a designation order under section 52 which applies to that EU financial sanction.
(2) A Minister of the Crown must establish a panel for the purpose of carrying out any functions it may be given by or under any provision of this Part in relation to that EU financial sanction.
(3) The panel must be established before any warning notice is given to a public authority in relation to that EU financial sanction.
(4) The panel is to consist of one or more individuals appointed by a Minister of the Crown who appear to a Minister of the Crown to have suitable qualifications, expertise or experience to carry out their duties.
(5) A Minister of the Crown may invite nominations for appointment to the panel from such organisations as a Minister of the Crown considers appropriate.
(6) The validity of any acts of the panel is not affected by a vacancy among its members.
(7) A Minister of the Crown may pay to a member of the panel such fees, allowances or expenses as a Minister of the Crown may determine.
(8) A Minister of the Crown may provide such staff, accommodation or other facilities as a Minister of the Crown may consider necessary to enable the panel to carry out its functions.
(1) Before a public authority which has been designated under section 52 can be required to make any payment under this Part in respect of an EU financial sanction to which the designation applies—
(a) a Minister of the Crown must give a warning notice under this section to the public authority;
(b) the procedures set out in the warning notice (with any changes made under subsection (9)) must be followed; and
(c) a Minister of the Crown must determine the matters mentioned in section 55(4).
(2) A warning notice is a notice stating that a Minister of the Crown, having regard to the judgment of the Court of Justice imposing the EU financial sanction, believes—
(a) that acts of the authority may have caused or contributed to the infraction of EU law for which the EU financial sanction was imposed, and
(b) that, if acts of the authority did cause or contribute to that infraction of EU law, it would be appropriate to consider requiring the authority to make payments under this Part (which may be or include ongoing payments) in respect of the EU financial sanction.
(3) The warning notice must also—
(a) identify the EU financial sanction to which the notice relates;
(b) specify the total amount of that sanction (see subsection (7));
(c) if that sanction is or includes a penalty payment, specify the amount and frequency of any periodic payments that fall due from the United Kingdom under the terms of the penalty payment (see subsection (8));
(d) set out the reasons for making the statement required by subsection (2);
(e) set out the proposed procedures and arrangements for determining the matters mentioned in section 55(4) (which may include arrangements for securing that matters arising under the notice are dealt together with matters arising under other warning notices given to other public authorities in respect of the same EU financial sanction);
(f) propose a timetable for those procedures and for any steps to be taken by the panel or a Minister of the Crown before any requirement to make a payment can be imposed on the authority;
(g) invite the authority to make representations to a Minister of the Crown about the matters mentioned in paragraphs (e) and (f);
(h) invite the authority to make representations to the panel (with any supporting evidence) about anything the authority considers relevant to the matters mentioned in section 55(4), including its response to any representations made (and any supporting evidence submitted) to the panel —
(i) by a Minister of the Crown or a government department (whether in relation to matters arising from the notice or matters arising from any other warning notice given to another public authority in relation to the same EU financial sanction);
(ii) by another public authority which has been given a warning notice in relation to the same EU financial sanction; or
(iii) by the appropriate national authority in response to an invitation under paragraph (j) included in the notice; and
(j) if the authority has mixed functions, invite the appropriate national authority to make representations about anything contained in or arising from the notice.
(4) The warning notice may contain other such information as the Minister of the Crown giving it considers appropriate.
(5) Before a Minister of the Crown gives a warning notice to the authority, the Minister of the Crown must consult the panel as to the contents of the notice (including in particular the proposed procedures and timetable mentioned in subsection (3)(e) and (f)).
(6) If the authority has mixed functions, a Minister of the Crown must—
(a) consult the appropriate national authority before deciding to give a warning notice to the authority; and
(b) give the appropriate national authority a copy of any warning notice the Minister of the Crown decides to give.
(7) In subsection (3)(b) the “total amount of the sanction” means the sum of the following—
(a) the amount of the lump sum (if any) due from the United Kingdom under the terms of the EU financial sanction (disregarding any amount that falls to be excluded from the lump sum by virtue of section 50(2)); and
(b) the total amount of the periodic payments (if any) which have fallen due from the United Kingdom on or before a day specified in the notice (disregarding any amount that falls to be excluded from any of those payments by virtue of section 50(2));
and the day specified for the purposes of paragraph (b) must be no later than the day on which the warning notice is given to the authority.
(8) The periodic payments to be taken into account for the purposes of subsection (3)(c) do not include—
(a) any periodic payment taken into account in calculating the total amount of the sanction for the purposes of subsection (3)(b); or
(b) any periodic payment, or any part of a periodic payment, that falls to be excluded from the EU financial sanction by virtue of section 50(2).
(9) A Minister of the Crown may, after considering any representations made by the authority under subsection (3)(g) but before the matters mentioned in section 55(4) are determined, give the authority—
(a) a notice stating any changes that the Minister has decided to make to the procedures or timetable as originally set out in the warning notice under subsection (3)(e) and (f); and
(b) a copy of the warning notice incorporating those changes.
(10) A Minister of the Crown must consult the panel before making any changes under subsection (9).
(11) A warning notice given to a public authority may be withdrawn at any time before the matters mentioned in section 55(4) are determined, but this does not prevent another warning notice being given to the authority in relation to the same EU financial sanction.
(12) In this section and section 55 “the panel” means the panel established under section 53 to deal with the EU financial sanction to which the notice relates.
55 Matters to be determined before a final notice is given
(1) This section applies where—
(a) a warning notice has been given to a public authority; and
(b) the panel has considered all representations made to it under the procedures set out in that notice.
(2) The panel must make, to a Minister of the Crown, a report on the matters to which the representations made to the panel relate.
(3) The report—
(a) may be published by the panel in such manner as the panel thinks fit and, if not published by the panel, must be published by the Minister of the Crown to whom it is made in such manner as the Minister of the Crown thinks fit;
(b) must include recommendations as to the determination of the matters mentioned in subsection (4)(a) and (b);
(c) if the authority has made representations to the panel about anything the authority considers relevant to any of the matters mentioned in paragraphs (c) to (e) of subsection (4), must include recommendations as to the determination of the matters mentioned in those paragraphs; and
(d) must include the panel's reasons for any recommendations included in the report.
(4) After having had regard to the report, a Minister of the Crown must determine the following matters—
(a) whether any acts of the authority did cause or contribute to the infraction of EU law concerned and, in relation to any periodic payments, whether any acts of the authority have continued, and will continue, to cause or contribute to the continuation of that infraction;
(b) the proportion of—
(i) the total amount of the sanction (being the amount to be specified under section 56(2)(b) if a final notice is given), and
(ii) any periodic payments not included in that total amount (including both payments that have fallen due since the date specified under section 54(7)(b) and future periodic payments),
that, in the light of the acts of the authority which are determined to be relevant for the purposes of paragraph (a), is to be regarded as reflecting the authority's share of the responsibility for the infraction of EU law concerned or, in relation to a periodic payment mentioned in sub-paragraph (ii), the continuing infraction of EU law concerned;
(c) whether the authority should be required to make any payment or payments in respect of the EU financial sanction;
(d) if so, what payment or payments the authority should make towards—
(i) the total amount of the sanction referred to in paragraph (b)(i); and
(ii) any periodic payments referred to in paragraph (b)(ii); and
(e) when any such payment or payments should be made.
(5) In determining the matters mentioned in subsection (4)(c), (d) and (e) the Minister of the Crown must have regard to—
(a) the effect on the authority's finances of any amount it may be required to pay and in particular, if the authority has mixed functions, the need to avoid any prejudicial effect on the performance by the authority of its devolved functions;
(b) the determination under subsection (4)(b); and
(c) any other relevant considerations.
(6) Before making a final decision on the matters mentioned in subsection (4)(c), (d) and (e), the Minister of the Crown must invite—
(a) representations from the authority about the potential effect on its finances and, if it has mixed functions, the effect on its devolved functions of any amount it may be required to pay; and
(b) if the authority has mixed functions, representations from the appropriate national authority.
(1) A Minister of the Crown may give a final notice to a public authority only if a Minister of the Crown has decided in accordance with section 55 to impose a requirement under this Part on the authority.
(2) The final notice must—
(a) identify the EU financial sanction to which the notice relates;
(b) specify the total amount of the sanction (see subsection (3)) and, where relevant, the amount and frequency of any future periodic payments (see subsection (4));
(c) describe the acts of the authority that a Minister of the Crown has under section 55(4) determined—
(i) have caused or contributed to the infraction of EU law concerned; or
(ii) have caused or contributed, or will continue to cause or contribute, to the continuation of that infraction;
and set out the reasons for that determination;
(d) summarise the other determinations made by a Minister of the Crown under section 55(4) and set out the reasons for making them;
(e) specify the amount required to be paid by the authority towards the total amount of the sanction and when it is to be paid (and if it is to be paid in instalments, the instalments and the date on which they become payable);
(f) specify the amount or proportion required to be paid towards any future periodic payment (as defined for the purposes of paragraph (b)) and the time when that amount is to be paid (or, if the notice so provides, the time when two or more such amounts are to be paid); and
(g) specify how and to whom payments are to be made.
(3) In subsection (2)(b) and (e) the “total amount of the sanction” means the sum of the following—
(a) the amount of the lump sum (if any) due from the United Kingdom under the terms of the EU financial sanction (disregarding any amount that falls to be excluded from the lump sum by virtue of section 50(2)); and
(b) the total amount of the periodic payments (if any) which have fallen due from the United Kingdom on or before a day specified in the final notice (disregarding any amount that falls to be excluded from any of those payments by virtue of section 50(2));
and the day specified for the purposes of paragraph (b) must be no later than the day on which the final notice is given to the authority.
(4) In subsection (2)(b) “future periodic payments” means periodic payments due from the United Kingdom other than—
(a) any periodic payment taken into account in calculating the total amount of the sanction; or
(b) any periodic payment, or any part of a periodic payment, that falls to be excluded from the EU financial sanction by virtue of section 50(2).
(5) The requirement to make payments towards periodic payments falling due from the United Kingdom after the notice is given continues so long as those periodic payments continue to fall due, unless a Minister of the Crown gives the authority a notice under this subsection terminating the requirement or varying it so as to make it less onerous for the authority.
(6) A notice under subsection (5) may be given, either on the application of the authority or without such an application, where a Minister of the Crown considers it appropriate in the light of a change in the circumstances which applied when the final notice was given or when it was last varied (as the case may be).
(7) A Minister of the Crown may—
(a) consult the panel, or refer any matter relating to the possible termination or variation of the requirement for its advice or recommendations;
(b) invite the authority to make representations; and
(c) if the authority has mixed functions, invite the appropriate national authority to make representations,
before deciding whether to terminate or vary the requirement mentioned in subsection (5).
(8) If the authority makes an application under subsection (6) a Minister of the Crown may by notice to the authority suspend the requirement until further notice (but this does not affect the liability to make any payment once the suspension is ended, unless the final notice is varied to have that effect).
In this Part—
“act” includes omission;
“the appropriate national authority”, in relation to a public authority with mixed functions, has the meaning given by section 51(8);
“Article 260(2) proceedings” has the meaning given by section 48(5)(c);
“Court of Justice” means the Court of Justice of the European Union;
“EU financial sanction” has the meaning given by section 48(5)(a);
“final notice” means a notice under section 56;
“functions”, “non-devolved functions” and “devolved functions” are to be construed in accordance with section 51;
“infraction of EU law”, in relation to an EU financial sanction, has the meaning given by section 48(5)(b);
“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975;
“periodic payment”, in relation to an EU financial sanction that is or includes a penalty payment, means a payment due under the terms of the penalty payment;
“public authority” has the meaning given in section 51(2);
“public authority with mixed functions” has the meaning given by section 51(7);
“warning notice” means a notice under section 54.
68 Ballot for imposition and certain variations of a business rate supplement
(1) The Business Rate Supplements Act 2009 (“the 2009 Act”) is amended as follows.
(2) In section 4(c) (condition for imposing a BRS) for “where there is to be a ballot on the imposition of the BRS, the ballot” substitute “ a ballot ”.
(3) In section 7 (holding of ballot) omit subsections (1), (2) and (5) (provision about the circumstances in which a ballot on the imposition of a BRS is to be held).
(4) In section 8(1) (meaning of approve by ballot) for “If a ballot on the imposition of a BRS is held, the imposition of the BRS” substitute “ The imposition of a BRS ”.
(5) In section 10 (variations)—
(a) in subsection (2)(c) (condition for varying a BRS) omit the words from the beginning to “subsection (7),”, and
(b) omit subsections (7) to (9) (provision about the circumstances in which a ballot on a proposal to vary a BRS is to be held).
(6) In Schedule 1 (information to be included in a prospectus for a BRS) for paragraphs 19 and 20 (information required in relation to a ballot on the imposition of the BRS) substitute—
19 In an initial prospectus, a statement that there is to be a ballot on the imposition of the BRS.
20 In a final prospectus—
(a) a statement that a ballot has been held on the imposition of the BRS;
(b) the results of the ballot, including in particular—
(i) the total number of votes cast,
(ii) the number of persons who voted in favour of the imposition of the BRS,
(iii) the number of persons who voted against its imposition,
(iv) the aggregate of the rateable values of each hereditament in respect of which a person voted in the ballot,
(v) the aggregate of the rateable values of each hereditament in respect of which a person voted in favour of the imposition of the BRS, and
(vi) the aggregate of the rateable values of each hereditament in respect of which a person voted against its imposition.
(7) The amendments made by this section do not apply in relation to a BRS imposed before the date this section comes into force (whether or not the chargeable period of the BRS has begun before that date).
(8) In this section—
“BRS” means a business rate supplement (see section 1 of the 2009 Act);
“chargeable period” has the meaning given by section 11(6) of that Act.
(1) Section 47 of the Local Government Finance Act 1988 (non-domestic rates: discretionary relief) is amended as follows.
(2) In subsection (1) (eligibility for relief) for the words from “the first and second conditions” to “are fulfilled” substitute “ the condition mentioned in subsection (3) below is fulfilled ”.
(3) Omit subsection (2) (the first eligibility condition).
(4) In subsection (3) (the second eligibility condition) omit “second”.
(5) Omit subsections (3A) to (3D) (the other eligibility conditions).
(6) After subsection (5) insert—
(5A) So far as a decision under subsection (3) above would have effect where none of section 43(6) above, section 43(6B) above and subsection (5B) below applies, the billing authority may make the decision only if it is satisfied that it would be reasonable for it to do so, having regard to the interests of persons liable to pay council tax set by it.
(5B) This subsection applies on the chargeable day if—
(a) all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations—
(i) none of which is established or conducted for profit, and
(ii) each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts, or
(b) the hereditament—
(i) is wholly or mainly used for purposes of recreation, and
(ii) all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
(5C) A billing authority in England, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Secretary of State.
(5D) A billing authority in Wales, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Welsh Ministers.
(7) Before subsection (9) insert—
(8A) This section does not apply where the hereditament is an excepted hereditament.
(8) Sub-paragraph (6) of paragraph 4 of Schedule 8 to the Local Government Finance Act 1988 (contributions regulations for a financial year to be in force by preceding 1 January) does not apply to regulations under that paragraph in their application to the financial year beginning in 2012 so far as they make provision related to the operation of section 47 of that Act as amended by this Act.
71 Cancellation of liability to backdated non-domestic rates
After section 49 of the Local Government Finance Act 1988 insert—
Cancellation of backdated liabilities for days in years 2005 to 2010
49A (1) The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
(2) The regulations may give that relief in relation to a hereditament and a chargeable day only if—
(a) the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
(b) it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
(3) The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
(4) A prescribed condition may be—
(a) a condition to be fulfilled in relation to the hereditament,
(b) a condition to be fulfilled in relation to some other hereditament, or
(c) some other condition.
(5) The conditions that may be prescribed include, in particular—
(a) conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
(b) conditions relating to the consequences of the alteration;
(c) conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
(d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.
(1) In Part 1 of the Local Government Finance Act 1992 (council tax: England and Wales) after Chapter 4 insert the Chapter set out in Schedule 5.
(2) Schedule 6 (council tax referendums: further amendments) has effect.
In section 21(4) of the Local Government Act 2003 (enactments to which provisions about references to proper accounting practices apply)—
(a) at the end of paragraph (c) insert—
(ca) the Local Government Finance Act 1992 (c. 14),
, and
(b) for the “and” at the end of paragraph (d) substitute—
(da) the Greater London Authority Act 1999 (c. 29), and
.
74 Council tax calculations by billing authorities in England
Before section 32 of the Local Government Finance Act 1992 insert—
Calculation of council tax requirement by authorities in England
31A (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,
(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,
(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 payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust 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 (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.
Calculation of basic amount of tax by authorities in England
31B (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).
75 Council tax calculations by major precepting authorities in England
Before section 43 of the Local Government Finance Act 1992 insert—
Calculation of council tax requirement by authorities in England
42A (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.
(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).
Calculation of basic amount of tax by authorities in England
42B (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).
76 Calculation of council tax requirement by the Greater London Authority
(1) Section 85 of the Greater London Authority Act 1999 (calculation of component and consolidated budget requirements) is amended as follows.
(2) In the section heading for “budget” substitute “ council tax ”.
(3) In subsection (1) for “43” substitute “ 42A ”.
(4) In subsection (4)—
(a) in paragraph (a) for the words from “, other than” to “the 1988 Act” substitute “ in accordance with proper practices ”, and
(b) in paragraph (b)—
(i) for “expenditure to be charged” substitute “ amounts to be charged or credited ”, and
(ii) after “for the year” insert “ in accordance with proper practices ”.
(5) In subsection (5) for paragraph (a) substitute—
(a) the income which the Authority estimates will accrue to or for the body in the year and which will be credited to a revenue account for the year in accordance with proper practices, other than income which the Authority estimates will accrue in respect of any precept issued by it;
.
(6) In subsection (6)(b) for “budget” substitute “ council tax ”.
(7) In subsection (7) for “budget” substitute “ council tax ”.
(8) In subsection (8) for “budget” in both places substitute “ council tax ”.
(9) Omit subsection (9).
(10) Section 86 of that Act (provisions supplemental to section 85) is amended as follows.
(11) After subsection (1) insert—
(1A) In making any calculation under subsection (4) of section 85 above the Authority shall ignore payments which must be met from a trust fund.
(1B) In estimating under subsection (4)(a) of section 85 above—
(a) in the case of any functional body, the Authority shall take into account the amount of any expenditure which it estimates will be incurred in the year in respect of the body under section 43(1) of the Local Government Act 2003 or in paying any BID levy for which the body is liable, and
(b) in the case of the Mayor, the Authority shall take into account the amount of any expenditure which it estimates will be incurred in the year in respect of the Authority under section 43(1) of the Local Government Act 2003 or in paying any BID levy for which the Authority is liable.
(12) After subsection (2A) insert—
(2B) In estimating under subsection (4)(a) of section 85 above in the case of the Mayor, the Authority shall take into account the amount of any expenditure which the Authority estimates it will incur in the year in pursuance of regulations under section 99(3) of the Local Government Finance Act 1988.
(13) After subsection (4) insert—
(4A) In making any calculation under subsection (5) of section 85 above, the Authority must ignore payments which must be made into a trust fund.
(4B) In estimating under subsection (5)(a) of section 85 above in the case of the Mayor, the Authority shall take into account—
(a) the amounts 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 Local Government Finance Act 1988, and
(b) the amount of any expenditure which it estimates will be incurred in the year by the Authority in making any repayments of grants or other sums paid to the Authority by the Secretary of State.
(4C) In estimating under subsection (5)(a) of section 85 above in the case of a functional body, the Authority shall take into account the amount of any expenditure which it estimates will be incurred in the year in making by or in respect of the body any repayments of grants or other sums paid to or for the body by the Secretary of State.
(4D) In estimating under subsection (5)(a) of section 85 above in the case of the Mayor's Office for Policing and Crime, the Authority must use such amounts as may be prescribed by the Secretary of State as the sums that are payable to the Mayor's Office for Policing and Crime in respect of the following items—
(a) redistributed non-domestic rates,
(b) revenue support grant,
(c) general GLA grant, and
(d) additional grant.
(4E) In subsection (4D) above, “prescribed” means specified in, or determined in accordance with, either—
(a) the appropriate report or determination, or
(b) regulations made by the Secretary of State,
as the Secretary of State may determine in the case of any particular item and any particular financial year or years.
(4F) In subsection (4E) above, “the appropriate report or determination” means—
(a) in the case of an item specified in paragraph (a) or (b) of subsection (4D) above, the local government finance report for the financial year in question,
(b) in the case of the item specified in paragraph (c) of that subsection, the determination under section 100 below for the financial year in question, and
(c) in the case of the item specified in paragraph (d) of that subsection, the report under section 85 of the Local Government Finance Act 1988 relating to that item.
(14) In subsection (5)(b) for “(4)” substitute “ (4F) ”.
(15) Omit subsection (6).
77 Calculation of basic amount of tax by the Greater London Authority
(1) Section 88 of the Greater London Authority Act 1999 (calculation of basic amount of tax) is amended as follows.
(2) In subsection (1) for “44” substitute “ 42B ”.
(3) For subsection (2) substitute—
(2) In relation to each financial year the Authority shall calculate the basic amount of its council tax by applying the formula—
(
R
−
A
)
T
where—
R is the amount calculated (or last calculated) by the Authority under section 85(8) above as its consolidated council tax requirement for the year;
A is the amount of the special item;
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 and are notified by them to the Authority within the prescribed period.
(4) Omit subsections (3) to (5).
(5) In subsection (8) for paragraph (b) substitute—
(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).
(6) Section 89 of that Act (additional calculations: special item for part of Greater London) is amended as follows.
(7) For subsection (4) substitute—
(4) For dwellings in any part of Greater London to which the special item relates, the amount in respect of the special item is given by the formula—
S
2
T
P
2
where—
S2 is the amount of the special item;
TP2 is 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 and are notified by them to the Authority within the prescribed period.
(8) Omit subsections (5) and (6).
(9) In subsection (9) for paragraph (b) substitute—
(b) provide for rules governing the making of any calculation under or by virtue of that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
78 Council tax calculation by local precepting authorities in England
Before section 50 of the Local Government Finance Act 1992 insert—
Calculation of council tax requirement by authorities in England
49A (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).
Substitute calculations
49B (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.
(1) The Local Government Finance Act 1992 is amended as follows.
(2) In section 22B(3) (new Welsh valuation lists to be prepared on earlier of tenth anniversary of compilation of previous list and 1 April in such year as may be specified by the Welsh Ministers) for the words from “the earlier” to the end substitute “ 1 April in each year specified by order made by the Welsh Ministers. ”
(3) In section 22B (compilation and maintenance of new valuation lists) after subsection (11) insert—
(12) No order under subsection (3) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the National Assembly for Wales.
(4) In section 113(1) and (2) (orders and regulations may make differential and incidental etc provision) for “National Assembly for Wales” substitute “ Welsh Ministers ”.
(5) In section 113(2) for “, they or it thinks” substitute “ or they think ”.
(6) In section 113(4) (power of National Assembly for Wales to make orders or regulations is exercisable by statutory instrument) for “National Assembly for Wales” substitute “ Welsh Ministers ”.
(1) A relevant authority must consider an expression of interest in accordance with this Chapter if—
(a) it is submitted to the authority by a relevant body, and
(b) it is made in writing and complies with such other requirements for expressions of interest as the Secretary of State may specify by regulations.
This is subject to section 82 (timing of expressions of interest).
(2) In this Chapter “relevant authority” means—
(a) a county council in England,
(b) a district council,
(c) a London borough council, or
(d) such other person or body carrying on functions of a public nature as the Secretary of State may specify by regulations.
(3) The persons or bodies who may be specified by regulations under subsection (2)(d) include a Minister of the Crown or a government department.
(4) In this Chapter “expression of interest”, in relation to a relevant authority, means an expression of interest in providing or assisting in providing a relevant service on behalf of the authority.
(5) In this Chapter “relevant service”, in relation to a relevant authority, means a service provided by or on behalf of that authority in the exercise of any of its functions in relation to England, other than a service of a kind specified in regulations made by the Secretary of State.
(6) In this Chapter “relevant body” means—
(a) a voluntary or community body,
(b) a body of persons or a trust which is established for charitable purposes only,
(c) a parish council,
(d) in relation to a relevant authority, two or more employees of that authority, or
(e) such other person or body as may be specified by the Secretary of State by regulations.
(7) For the purposes of subsection (6) “voluntary body” means a body, other than a public or local authority, the activities of which are not carried on for profit.
(8) The fact that a body's activities generate a surplus does not prevent it from being a voluntary body for the purposes of subsection (6) so long as that surplus is used for the purposes of those activities or invested in the community.
(9) For the purposes of subsection (6) “community body” means a body, other than a public or local authority, that carries on activities primarily for the benefit of the community.
(10) The Secretary of State may by regulations—
(a) amend or repeal any of paragraphs (a) to (d) of subsection (6);
(b) amend or repeal any of subsections (7) to (9);
(c) make other amendments to this Chapter (including amendments to any power to make regulations) in consequence of provision made under subsection (2)(d) or (6)(e) or paragraph (a) or (b) of this subsection.
(1) Subject as follows, a relevant body may submit an expression of interest to a relevant authority at any time.
(2) A relevant authority may specify periods during which expressions of interest, or expressions of interest in respect of a particular relevant service, may be submitted to the authority.
(3) The relevant authority must publish details of each specification under subsection (2) in such manner as it thinks fit (which must include publication on the authority's website).
(4) The relevant authority may refuse to consider an expression of interest submitted outside a period specified under subsection (2).
(1) The relevant authority must—
(a) accept the expression of interest, or
(b) reject the expression of interest.
This is subject to section 84(1) (modification of expression of interest).
(2) If the relevant authority accepts the expression of interest it must carry out a procurement exercise relating to the provision on behalf of the authority of the relevant service to which the expression of interest relates.
(3) The exercise required by subsection (2) must be such as is appropriate having regard to the value and nature of the contract that may be awarded as a result of the exercise.
(4) A relevant authority must specify—
(a) the minimum period that will elapse between—
(i) the date of the relevant authority's decision to accept an expression of interest, and
(ii) the date on which it will begin the procurement exercise required by subsection (2) as a result of that acceptance, and
(b) the maximum period that will elapse between those dates.
(5) The relevant authority may specify different periods for different cases.
(6) The relevant authority must publish details of a specification under subsection (4) in such manner as it thinks fit (which must include publication on the authority's website).
(7) The relevant authority must comply with a specification under subsection (4).
(8) A relevant authority must, in considering an expression of interest, consider whether acceptance of the expression of interest would promote or improve the social, economic or environmental well-being of the authority's area.
(9) A relevant authority must, in carrying out the exercise referred to in subsection (2), consider how it might promote or improve the social, economic or environmental well-being of the authority's area by means of that exercise.
(10) Subsection (9) applies only so far as is consistent with the law applying to the awarding of contracts for the provision on behalf of the authority of the relevant service in question.
(11) The relevant authority may reject the expression of interest only on one or more grounds specified by the Secretary of State by regulations.
84 Consideration of expression of interest: further provisions
(1) A relevant authority that is considering an expression of interest from a relevant body may modify the expression of interest.
(2) A relevant authority may exercise the power in subsection (1) only if—
(a) the authority thinks that the expression of interest would not otherwise be capable of acceptance, and
(b) the relevant body agrees to the modification.
(3) A relevant authority must specify the maximum period that will elapse between—
(a) the date on which it receives an expression of interest submitted by a relevant body, and
(b) the date on which it notifies the relevant body of its decision in respect of the expression of interest.
(4) The relevant authority may specify different periods for different cases.
(5) The relevant authority must publish details of a specification under subsection (3) in such manner as it thinks fit (which must include publication on the authority's website).
(6) A relevant authority that receives an expression of interest from a relevant body in accordance with this Chapter must notify the relevant body in writing of the period within which it expects to notify the relevant body of its decision in respect of the expression of interest.
(7) The relevant authority must give the notification under subsection (6) —
(a) where the expression of interest is one to which a specification under section 82(2) relates and is made within a period so specified, within the period of 30 days beginning immediately after the end of the period so specified, or
(b) otherwise, within the period of 30 days beginning with the day on which the relevant authority receives the expression of interest.
(8) The relevant authority must—
(a) notify the relevant body in writing of its decision in respect of the expression of interest within the period specified by it under subsection (3), and
(b) if the authority's decision is to modify or reject the expression of interest, give reasons for that decision in the notification.
(9) The relevant authority must publish the notification in such manner as it thinks fit (which must include publication on the authority's website).
(10) A relevant body may withdraw an expression of interest after submitting it to a relevant authority (whether before or after a decision has been made by the authority in respect of the expression of interest).
(11) The withdrawal of an expression of interest, or the refusal of a relevant body to agree to modification of an expression of interest, does not prevent the relevant authority from proceeding as described in section 83(2) if the relevant authority thinks that it is appropriate to do so.
(1) The Secretary of State may by regulations make further provision about the consideration by a relevant authority of an expression of interest submitted by a relevant body.
(2) A relevant authority must, in exercising its functions under or by virtue of this Chapter, have regard to guidance issued by the Secretary of State.
(1) The Secretary of State may do anything that the Secretary of State considers appropriate for the purpose of giving advice or assistance to a relevant body in relation to—
(a) the preparation of an expression of interest for submission to a relevant authority and its submission to a relevant authority,
(b) participation in a procurement exercise carried out by a relevant authority in response to an expression of interest, or
(c) the provision of a relevant service on behalf of a relevant authority following such a procurement exercise.
(2) The Secretary of State may do anything that the Secretary of State considers appropriate for the purpose of giving advice or assistance about the operation of this Chapter to a body or person other than a relevant body.
(3) The things that the Secretary of State may do under this section include, in particular—
(a) the provision of financial assistance to a relevant body;
(b) the making of arrangements with a body or person (whether or not a relevant body), including arrangements for things that may be done by the Secretary of State under this section to be done by that body or person;
(c) the provision of financial assistance to a body or person other than a relevant body in connection with arrangements under paragraph (b).
(4) In this section references to a relevant body include a body that the Secretary of State considers was formed wholly or partly by employees or former employees of the relevant authority for the purposes of, or for purposes including—
(a) participating in a procurement exercise carried out by the authority, or
(b) providing a relevant service on the authority's behalf.
(5) In this section—
(a) the reference to giving advice or assistance includes providing training or education, and
(b) any reference to the provision of financial assistance is to the provision of financial assistance by any means (including the making of a loan and the giving of a guarantee or indemnity).
(1) A local authority must maintain a list of land in its area that is land of community value.
(2) The list maintained under subsection (1) by a local authority is to be known as its list of assets of community value.
(3) The list maintained under subsection (1) must set out the following separate categories of the list —
(a) any land of community value that is a sporting asset of community value (see section 86C);
(b) any land of community value that falls within section 86B(3) (assets supporting sporting assets of community value).
(4) Where land is included in a local authority’s list of assets of community value and it is not a sporting asset of community value or land falling within section 86B(3), the entry for that land is to be removed from the list with effect from the end of the period of 10 years beginning with the date of that entry.
(5) The Secretary of State may by regulations amend subsection (4) for the purpose of substituting, for the period specified in that subsection for the time being, some other period.
(6) Where land is included in a local authority’s list of assets of community value and it is a sporting asset of community value or land falling within section 86B(3), the entry for that land is to remain on the list indefinitely.
(7) Subsections (4) and (6) do not apply where an entry has been removed with effect from some earlier time in accordance with provision in regulations under subsection (8).
(8) The Secretary of State may by regulations make further provision in relation to a local authority’s list of assets of community value, including (in particular) provision about—
(a) the form in which the list is to be kept;
(b) contents of an entry in the list (including matters not to be included in an entry);
(c) modification of an entry in the list;
(d) removal of an entry from the list;
(e) cases where land is to be included in the list and—
(i) different parts of the land are in different ownership or occupation, or
(ii) there are multiple estates or interests in the land or any part or parts of it;
(f) combination of the list with the local authority’s list of land nominated by unsuccessful community nominations (see section 86I).
(9) Subject to any provision made by or under this Chapter, it is for a local authority to decide the form and contents of its list of assets of community value.
(1) For the purposes of this Chapter but subject to regulations under subsection (4), a building or other land in a local authority’s area is land of community value if in the opinion of the authority—
(a) an actual current use of the building or other land that is not an ancillary use furthers the economic or social wellbeing or economic or social interests of the local community, and
(b) it is realistic to think that there can continue to be non-ancillary use of the building or other land which will further (whether or not in the same way) the economic or social wellbeing or economic or social interests of the local community.
(2) For the purposes of this Chapter but subject to regulations under subsection (4), a building or other land in a local authority’s area that is not land of community value as a result of subsection (1) is land of community value if in the opinion of the local authority—
(a) there was a time in the past when an actual use of the building or other land that was not an ancillary use furthered the economic or social wellbeing or economic or social interests of the local community, and
(b) it is realistic to think that there will be a time in the next five years when there could be non-ancillary use of the building or other land that would further (whether or not in the same way as before) the economic or social wellbeing or economic or social interests of the local community.
(3) For the purposes of this Chapter but subject to regulations under subsection (4), a building or other land in a local authority’s area is land of community value if in the opinion of the authority an actual current use of the building or other land provides support for the use of other land as a sporting asset of community value (see section 86C).
(4) The Secretary of State may by regulations—
(a) provide that a building or other land is not land of community value if the building or other land is specified in the regulations or is of a description specified in the regulations;
(b) provide that a building or other land in a local authority’s area is not land of community value if the local authority or some other person specified in the regulations considers that the building or other land is of a description specified in the regulations.
(5) A description specified under subsection (4) may be framed by reference to such matters as the Secretary of State considers appropriate.
(6) In relation to any land, those matters include (in particular)—
(a) the owner of any estate or interest in any of the land or in other land;
(b) any occupier of any of the land or of other land;
(c) the nature of any estate or interest in any of the land or in other land;
(d) any use to which any of the land or other land has been, is being or could be put;
(e) statutory provisions, or things done under statutory provisions, that have effect (or do not have effect) in relation to—
(i) any of the land or other land, or
(ii) any of the matters within paragraphs (a) to (d);
(f) any price, or value for any purpose, of any of the land or other land.
(7) In this section—
“social interests” includes (in particular) each of the following—
cultural interests;
recreational interests;
sporting interests;
“statutory provision” means a provision of—
an Act, or
an instrument made under an Act.