(1) As regards a chargeable financial year the Secretary of State may designate a charging authority if in his opinion—
(a) the amount calculated by it in relation to the year under section 95(4) above is excessive, or
(b) there is an excessive increase in the amount so calculated over the amount calculated by it in relation to the preceding financial year under section 95(4).
(2) As regards a chargeable financial year the Secretary of State may designate a relevant precepting authority if in his opinion—
(a) the aggregate amount of precepts issued by it for the year is excessive, or
(b) there is an excessive increase in that aggregate over the aggregate amount of precepts issued by it for the preceding financial year.
(3) For the purposes of this Part each of the following is a relevant precepting authority—
(a) a county council,
(b) a metropolitan county police authority,
(c) the Northumbria Police Authority,
(d) a metropolitan county fire and civil defence authority, and
(e) the London Fire and Civil Defence Authority.
(4) A decision whether to designate an authority shall be made in accordance with principles determined by the Secretary of State and, in the case of an authority falling within any of the classes specified in subsection (5) below, those principles shall be the same either for all authorities falling within that class or for all of them which respectively have and have not been designated under this Part as regards the preceding financial year.
(5) The classes are—
(a) county councils,
(b) councils of metropolitan districts,
(c) councils of non-metropolitan districts,
(d) councils of inner London boroughs,
(e) councils of outer London boroughs,
(f) metropolitan county police authorities and the Northumbria Police Authority, and
(g) metropolitan county fire and civil defence authorities.
(6) In construing subsection (1) above any calculation for which another has been substituted at the time designation is proposed shall be ignored.
(7) In construing subsection (2) above any precept for which another has been substituted at the time designation is proposed shall be ignored.
(1) If the Secretary of State decides under section 100 above to designate an authority he shall notify it in writing of—
(a) his decision,
(b) the principles determined under section 100(4) above in relation to it, and
(c) the amount which he proposes should be the maximum for the amount calculated by it in relation to the year under section 95(4) above or the maximum for the aggregate amount of precepts issued by it for the year (as the case may be).
(2) A designation—
(a) is invalid unless subsection (1) above is complied with, and
(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.
(3) Where a charging authority has been designated under this section, and after the designation is made the authority makes substitute calculations in relation to the year in accordance with section 95 above, the substitute calculations shall be invalid unless they are made under section 107(1) below.
(4) Where a precepting authority has been designated under this section, and after the designation is made the authority issues any substitute precept for the year, the substitute precept shall be invalid unless it is issued under section 107(2) below.
(5) Before the end of the period of 28 days beginning with the day it receives a notification under this section, an authority may inform the Secretary of State by notice in writing that—
(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (1)(c) above should be such as the authority states in its notice, or
(b) it accepts the maximum amount stated under subsection (1)(c) above.
(6) References in the following provisions of this Part to a designated authority are to an authority designated under this section.
(1) In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (1)(b) read—
(b) there is an excessive increase in the amount so calculated over the relevant notional amount, that is, the amount which would in the Secretary of State’s opinion have been calculated by the authority in relation to the preceding financial year under section 95(4) on the assumption that that year was a chargeable financial year and on such additional assumptions as he thinks fit.
(2) In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (2)(b) read—
(b) there is an excessive increase in that aggregate over the relevant notional aggregate, that is, the amount which would in the Secretary of State’s opinion have been the aggregate amount of precepts issued by the authority for the preceding financial year on the assumption that that year was a chargeable financial year and on such additional assumptions as he thinks fit.
(3) In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if in subsection (4) “this Part” read “Part I of the Rates Act 1984”.
(4) Where the Secretary of State decides under section 100 above to designate an authority as regards the financial year beginning in 1990, subsections (5) and (6) below shall apply.
(5) Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)(a)—
(aa) where subsection (1A) below applies, the matters there mentioned,
.
(6) Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)—
(1A) This subsection applies if the decision to designate is made under section 100(1)(b) or (2)(b) above; and the matters referred to in subsection (1)(aa) above are—
(a) the relevant notional amount or the relevant notional aggregate (as the case may be), and
(b) the additional assumptions made in arriving at that amount or aggregate.
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(a) above.
(2) If the authority is a charging authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed.
(3) Subject to subsection (4) below, the amount stated under subsection (2) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.
(4) The amount stated under subsection (2) above may not exceed the amount already calculated by the authority in relation to the year under section 95(4) above unless, in the Secretary of State’s opinion, the authority failed to comply with section 95 above in making the calculation.
(5) If the authority is a precepting authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed.
(6) Subject to subsection (7) below, the amount stated under subsection (5) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.
(7) The amount stated under subsection (5) above may not exceed the aggregate amount of precepts already issued by the authority for the year unless, in the Secretary of State’s opinion, the authority failed to fulfil section 68(3) or 69(3) or (4) above in issuing any precept.
(8) The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.
(9) An order under this section may relate to two or more authorities.
(10) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.
(11) When he serves a notice under subsection (10) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.
(12) In construing subsection (4) above any calculation for which another has been substituted at the time of designation shall be ignored.
(13) In construing subsection (7) above any precept for which another has been substituted at the time of designation shall be ignored.
(1) This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(b) above.
(2) If the authority is a charging authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
(3) If the authority is a precepting authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
(4) When he serves a notice under subsection (3) above the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.
(1) This section applies where the period mentioned in section 102(5) above ends without a designated authority informing the Secretary of State by notice in writing under section 102(5)(a) or (b) above.
(2) If the authority is a charging authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
(3) If the authority is a precepting authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
(4) The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.
(5) An order under this section may relate to two or more authorities.
(6) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.
(7) When he serves a notice under subsection (6) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.
(1) A charging authority which has received a notice under section 104(10), 105(2) or 106(6) above shall make substitute calculations in relation to the year in accordance with section 95 above, but—
(a) section 95(9) shall be ignored for this purpose, and
(b) the calculations shall be made so as to secure that the amount calculated under section 95(4) does not exceed that stated in the notice.
(2) A precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above shall issue, in substitution for any precept or precepts previously issued by it for the year, a precept or precepts in accordance with sections 68 to 70 above, but—
(a) section 68(2) shall be ignored for this purpose, and
(b) the amount of the precept, or the aggregate amount of the precepts, issued by the authority for the year under this section shall not exceed that stated in the notice.
(3) Where calculations are made under subsection (1) above the following provisions apply accordingly—
(a) Part II,
(b) sections 74, 75, 97, 99 and 100(1)(b) and (6) above, and
(c) sections 110(1), 138(2)(g) and 139(2)(c) below.
(4) Where a precept is issued under subsection (2) above the following provisions apply accordingly—
(a) sections 32(4) and (5), 33(3) and (11), 35(1) . . ., 71(5) and (6), 72, 74, 99 and 100(2)(b) and (7) above, and
(b) sections 110(2), 138(2)(d) and 139(2)(b) below.
(1) Subsection (2) below applies if a charging authority which has received a notice under section 104(10), 105(2) or 106(6) above fails to comply with section 107(1) above before the end of the period of 21 days beginning with the day on which it receives the notice.
(2) During the period of restriction the authority shall have no power to transfer any amount from its collection fund to its general fund or to the City fund (as the case may be) and sections 97 and 98 above shall have effect accordingly.
(3) For the purposes of subsection (2) above the period of restriction is the period which—
(a) begins at the end of the period mentioned in subsection (1) above, and
(b) ends at the time (if any) when the authority complies with section 107(1) above.
(4) Subsection (5) below applies if a precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above fails to comply with section 107(2) above before the end of the period of 21 days beginning with the day on which it receives the notice.
(5) During the period of restriction any authority to which the precepting authority has power to issue a precept shall have no power to pay anything in respect of a precept issued by the precepting authority for the year.
(6) For the purposes of subsection (5) above the period of restriction is the period which—
(a) begins at the end of the period mentioned in subsection (4) above, and
(b) ends at the time (if any) when the precepting authority complies with section 107(2) above.
(1) This section applies where an order under section 104 above states in the case of an authority an amount greater than that stated in the notice under section 102(1)(c) above.
(2) The Secretary of State may decide to impose on the authority concerned such requirements relating to its expenditure or financial management as he thinks appropriate.
(3) If he does so decide he shall include a statement of his decision and of the requirements in the notice served on the authority under section 104(10) above.
(4) The authority shall comply with any such requirements, and shall report to the Secretary of State whenever he directs it to do so on the extent to which they have been complied with.
(1) A charging authority shall notify the Secretary of State in writing of any amount calculated by it under section 95(4) above, whether originally or by way of substitute.
(2) A relevant precepting authority shall notify the Secretary of State in writing of the amount of any precept issued by it under this Act, whether originally or by way of substitute.
(3) A notification under subsection (1) or (2) above must be given before the end of the period of seven days beginning with the day on which the calculation is made or the precept is issued (as the case may be).
(4) The Secretary of State may serve on a charging authority or relevant precepting authority a notice requiring it to supply to him such other information as is specified in the notice and required by him for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part.
(5) The authority shall supply the information required if it is in its possession or control, and shall do so in such form and manner, and at such time, as the Secretary of State specifies in the notice.
(6) An authority may be required under subsection (4) above to supply information at the same time as it gives a notification under subsection (1) or (2) above or at some other time.
(7) If an authority fails to comply with subsection (1) or (2) above, or with subsection (5) above, the Secretary of State may decide whether to exercise his powers, and how to perform his functions, under this Part on the basis of such assumptions and estimates as he sees fit.
(8) In deciding whether to exercise his powers, and how to perform his functions, under this Part the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
(1) This section applies for the purposes of this Part.
(2) Each of the following is a relevant authority
(a) a county council,
(aa) a county borough council,
(b) a district council,
(bb) the Greater London Authority;
(bc) a functional body, within the meaning of the 1999 Act;
(bd) the London Pensions Fund Authority;
(c) a London borough council,
(d) . . .
(e) a police and crime commissioner,
(ea) a chief officer of police (which, for this purpose, means a chief constable of a police force maintained under section 2 of the Police Act 1996 or the Commissioner of Police of the Metropolis),
(ea) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g) a metropolitan county fire and civil defence authority,
(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) an Integrated Transport Authority for an integrated transport area in England,
(ia) an economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009,
(ib) a combined authority established under section 103 of that Act,
(ic) a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023,
(j) a waste disposal authority,
(k) the Council of the Isles of Scilly,
(l) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(m) a combined fire and rescue authority,
(n) a section 4A fire and rescue authority,
(o) a corporate joint committee
(3) The 1972 Act is the Local Government Act 1972 and the 1985 Act is the Local Government Act 1985 and the 1999 Act is the Greater London Authority Act 1999 and the 2004 Act is the Fire and Rescue Services Act 2004 and the 2011 Act is the Police Reform and Social Responsibility Act 2011.
(3A) In this Part, “council manager”, “elected mayor”, “executive”, “executive arrangements”, “executive leader”, ... “mayor and cabinet executive” and “mayor and council manager executive” have the same meaning as in Part II of the Local Government Act 2000.
(3B) In this Part, “leader and cabinet executive” means—
(a) in relation to England: a leader and cabinet executive (England);
(b) in relation to Wales: a leader and cabinet executive (Wales);
and for this purpose “leader and cabinet executive (England)” and “leader and cabinet executive (Wales)” have the same meanings as in Part 2 of the Local Government Act 2000.
(3C) In this Part—
“section 4A fire and rescue authority” means a fire and rescue authority created by an order under section 4A of the 2004 Act;
“fire and rescue functions”, in relation to a chief officer of police, means—
functions which are delegated to the chief officer under provision made under section 4H of the 2004 Act; and
functions relating to fire and rescue services which are conferred on the chief officer by or by virtue of any enactment;
“policing functions”, in relation to a person who is a chief officer of police, means functions of that person relating to the police force of which that person is the chief officer;
“relevant police and crime commissioner”, in relation to a section 4A fire and rescue authority, means the police and crime commissioner for the police area—
which corresponds to the area of the fire and rescue authority, or
within which the area of the fire and rescue authority falls;
“relevant police and crime panel”, in relation to a section 4A fire and rescue authority, means the police and crime panel for the police area—
which corresponds to the area of the fire and rescue authority, or
within which the area of the fire and rescue authority falls;
“relevant section 4A fire and rescue authority”, in relation to a chief officer of police, means a section 4A fire and rescue authority some of whose functions have been delegated to the chief officer under provision made under section 4H of the 2004 Act.
(3D) In this Part “corporate joint committee” means a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021.
(4) The commencement day is the day on which this Part comes into force.
(5) This Part shall come into force at the end of the period of 2 months beginning with the day on which this Act is passed.
112 Financial administration as to certain authorities.
(1) On and after the commencement day each authority mentioned in subsection (2) below shall make arrangements for the proper administration of its financial affairs and shall secure that one of its officers has responsibility for the administration of those affairs.
(2) The authorities are—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) any combined fire and rescue authority.,
(c) any economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009.
(1) On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act section 127 of the 1999 Act or section 112 above shall fulfil the requirement in one (or the requirements in each) of the paragraphs of subsection (2) below.
(2) The requirements are that—
(a) he is a member of one or more of the bodies mentioned in subsection (3) below;
(b) immediately before the commencement day he had responsibility for the administration of the financial affairs of any of the authorities mentioned in section 111(2)(a) to (k) above under section 151 of the 1972 Act or section 73 of the 1985 Act.
(3) The bodies are—
(a) the Institute of Chartered Accountants in England and Wales,
(b) the Institute of Chartered Accountants of Scotland,
(c) the Chartered Association of Certified Accountants,
(d) the Chartered Institute of Public Finance and Accountancy,
(e) the Institute of Chartered Accountants in Ireland,
(f) the Chartered Institute of Management Accountants, and
(g) any other body of accountants established in the United Kingdom and for the time being approved by the Secretary of State for the purposes of this section.
(4) The authority mentioned in subsection (2)(b) above need not be the same as that under consideration for the purpose of applying subsection (1) above.
114 Functions of responsible officer as regards reports.
(1) On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act section 127 of the 1999 Act, section 4D or 4I of the 2004 Act , or Schedule 1, 2 or 4 to the 2011 Act or section 112 above shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.
(2) Subject to subsection (2A), the chief finance officer of a relevant authority shall make a report under this section if it appears to him that the authority, a committee of the authority, a person holding any office or employment under the authority, a member of the relevant police force,, or a joint committee on which the authority is represented—
(a) has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful,
(b) has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority, or
(c) is about to enter an item of account the entry of which is unlawful.
(2ZA) In the case of a section 4A fire and rescue authority the reference to a person holding any office or employment under the authority includes a member of staff of the relevant police and crime commissioner who is exercising functions of that authority by virtue of an order under section 4A of the 2004 Act.
(2A) Where a relevant authority is operating executive arrangements, the chief finance officer of the relevant authority shall not make a report under subsection (2) in respect of any action referred to in paragraph (a), (b) or (c) of that subsection unless it is action taken otherwise than by or on behalf of the relevant authority’s executive.
(3) The chief finance officer of a relevant authority shall make a report under this section if it appears to him that the expenditure of the authority incurred (including expenditure it proposes to incur) in a financial year is likely to exceed the resources (including sums borrowed) available to it to meet that expenditure.
(3A) It shall be the duty of the chief finance officer of a relevant authority (except where the relevant authority is a chief officer of police), in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—
(a) with—
(i) in the case of a Welsh county council or county borough council, the person who is for the time being appointed as the authority’s chief executive under section 54 of the Local Government and Elections (Wales) Act 2021;
(ii) in the case of a corporate joint committee, the person who is for the time being appointed as the authority’s chief executive;
(iii) in any other case, the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989; and
(b) with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 of the Local Government and Housing Act 1989.
(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3C) Subsection (3A) above shall have effect in relation to Transport for London with the substitution for paragraphs (a) and (b) of the words “with the person who is for the time being designated for the purpose under subsection (3D) below”.
(3D) Transport for London shall designate a member of Transport for London, or a member of the staff of Transport for London, as the person who is to be consulted under subsection (3A) above.
(4) Where a chief finance officer of a relevant authority has made a report under this section he shall send a copy of it to—
(a) the person who at the time the report is made has the duty to audit the authority’s accounts, and
(b) in the case of—
(i) a police and crime commissioner, the commissioner and each member of the police and crime panel for the commissioner's police area;
(ii) the Mayor's Office for Policing and Crime, that Office and each member of the police and crime panel of the London Assembly;
(iii) a chief officer of police, in relation to a report about the exercise of policing functions of the chief officer the chief officer and the elected local policing body;
(iiia) a chief officer of police in relation to a report about the exercise of fire and rescue functions of the chief officer, the chief officer and the relevant section 4A fire and rescue authority;
(iiib) a chief officer of police in relation to a report about the exercise of policing and fire and rescue functions of the chief officer, the chief officer, the elected local policing body and the relevant section 4A fire and rescue authority;
(iiic) a section 4A fire and rescue authority, the relevant police and crime commissioner and each member of the relevant police and crime panel; ...
(iiid) a mayoral FRA, the relevant scrutiny body (and here “mayoral FRA” and “relevant scrutiny body” have the same meanings as in Schedule ZA1 to the Fire and Rescue Services Act 2004), and
(iv) any other relevant authority, each person who is at that time a member of the authority; and
(c) in a case where the relevant authority has a mayor and council manager executive, the person who at the time the report is made is the council manager of that authority
(4A) The duty under subsection (4)(b) above—
(a) in a case where the relevant authority is the Greater London Authority, is to send a copy of the report to the Mayor of London and to each member of the London Assembly; and
(b) in a case where the relevant authority is a functional body, within the meaning of the 1999 Act, includes a duty to send a copy of the report to the Mayor of London and to the Chair of the Assembly, within the meaning of that Act.
(5) Subject to subsection (6) below, the duties of a chief finance officer of a relevant authority under subsections (2) and (3) above shall be performed by him personally.
(6) If the chief finance officer is unable to act owing to absence or illness his duties under subsections (2) and (3) above shall be performed—
(a) by such member of his staff as is a member of one or more of the bodies mentioned in section 113(3) above and is for the time being nominated by the chief finance officer for the purposes of this section, or
(b) if no member of his staff is a member of one or more of those bodies, by such member of his staff as is for the time being nominated by the chief finance officer for the purposes of this section.
(7) A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.
(8) In this section—
(a) references to a joint committee are to a committee on which two or more relevant authorities are represented, and
(b) references to a committee (joint or otherwise) include references to a sub-committee.
(8A) In this section “relevant police force”, in relation to the chief finance officer of a relevant authority, means—
(a) in the case where the relevant authority is a chief officer of police, the police force of which that person is chief officer;
(b) in any other case, the police force maintained by the relevant authority.
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
114A Functions of responsible officer as regards reports—local authorities operating executive arrangements
(1) The person having responsibility under section 151 of the 1972 Act for the administration of the financial affairs of a relevant authority which is operating executive arrangements shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.
(2) The chief finance officer of an authority that is referred to in subsection (1) shall make a report under this section to the executive of that authority if it appears to him that, in the course of the discharge of functions of the authority, the executive or a person on behalf of the executive—
(a) has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful;
(b) has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority; or
(c) is about to enter an item of account the entry of which is unlawful.
(3) It shall be the duty of the chief finance officer of an authority, in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—
(a) with the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989 or, in the case of a Welsh county council or county borough council, the person who is for the time being appointed as the authority's chief executive under section 54 of the Local Government and Elections (Wales) Act 2021; and
(b) with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 and 5A of the Local Government and Housing Act 1989.
(4) Where a chief finance officer has made a report under this section he shall send a copy of it to—
(a) the person who at the time the report is made has the duty to audit the authority’s accounts;
(b) each person who at that time is a member of the authority; and
(c) where the authority has a mayor and council manager executive, the person who at that time is the council manager.
(5) Subsections (5) and (6) of section 114 shall apply in relation to duties under subsections (2) and (3) of this section as they apply in relation to duties under subsections (2) and (3) of that section.
(6) A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.
(1) This section applies where copies of a report under section 114 above have been sent under section 114(4) above.
(1A) Where the report under section 114 above is a report by the chief finance officer of the Greater London Authority, section 115A below shall have effect in place of subsections (2) and (3) below.
(1B) In the case of a report made by the chief finance officer of an elected local policing body, that body must consider the report and decide whether the body agrees or disagrees with the views contained in the report and what action (if any) the body proposes to take in consequence of it.
(1BA) In the case of a report made by the chief finance officer of a section 4A fire and rescue authority, that authority must consider the report and decide whether the authority agrees or disagrees with the views contained in the report and what action (if any) the authority proposes to take in consequence of it.
(1BB) In the case of a report made by the chief finance officer of a mayoral FRA (which in this section has the same meaning as in Schedule ZA1 to the Fire and Rescue Services Act 2004), that mayoral FRA must consider the report and decide whether the mayoral FRA agrees or disagrees with the views contained in the report and what action (if any) the mayoral FRA proposes to take in consequence of it.
(1C) In the case of a report made by the chief finance officer of a chief officer of police, the chief officer of police must consider the report and decide whether the chief officer of police agrees or disagrees with the views contained in the report and what action (if any) the chief officer of police proposes to take in consequence of it.
(1D) The consideration and decision-making must be concluded not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
(1E) As soon as practicable after the elected local policing body, the section 4A fire and rescue authority , the mayoral FRA or the chief officer of police has concluded the consideration of the chief finance officer's report, that body , authority or chief officer must prepare a report which specifies—
(a) what action (if any) that body , authority or chief officer has taken in response to the report;
(b) what action (if any) that body , authority or chief officer proposes to take in response to the report; and
(c) the reasons for taking the action specified in the report or, as the case may be, for taking no action.
(1F) As soon as practicable after the elected local policing body has prepared a report under subsection (1E), the elected local policing body must arrange for a copy of the report to be sent to—
(a) the chief finance officer;
(b) the person who at the time the report is made has the duty to audit the elected local policing body's accounts; and
(c) each member of the police and crime panel for the police area for which the elected local policing body is established.
(1FA) As soon as practicable after the section 4A fire and rescue authority has prepared a report under subsection (1E), the authority must arrange for a copy of the report to be sent to—
(a) the chief finance officer;
(b) the person who at the time the report is made has the duty to audit the authority’s accounts; and
(c) each member of the relevant police and crime panel.
(1FB) As soon as practicable after the mayoral FRA has prepared a report under subsection (1E), the mayoral FRA must arrange for a copy of the report to be sent to—
(a) the chief finance officer;
(b) the person who at the time the report is made has the duty to audit the authority’s accounts; and
(c) each member of the relevant scrutiny body (which has the same meaning as in Schedule ZA1 to the Fire and Rescue Services Act 2004).
(1G) As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of policing functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
(a) the chief finance officer;
(b) the person who at the time the report is made has the duty to audit the chief officer's accounts; and
(c) the elected local policing body which maintains the police force in which the chief officer serves.
(1H) As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of fire and rescue functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
(a) the chief finance officer;
(b) the person who at the time the report is made has the duty to audit the chief officer’s accounts; and
(c) the relevant section 4A fire and rescue authority.
(1I) As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of policing and fire and rescue functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
(a) the chief finance officer;
(b) the person who at the time the report is made has the duty to audit the chief officer’s accounts;
(c) the elected local policing body which maintains the police force in which the chief officer serves; and
(d) the relevant fire and rescue authority.
(2) In the case of any authority other than an elected local policing body , a section 4A fire and rescue authority , a mayoral FRA or a chief officer of police, The authority shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.
(3) The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Section 101 of the 1972 Act (delegation) shall not apply to the duty under subsection (2) above where the authority is one to which that section would apply apart from this subsection.
(4A) In the case of ... or Transport for London, paragraph 7 of Schedule 10 to the 1999 Act (delegation by Transport for London) shall not apply to the duty under subsection (2) above.
(4B) In the case of 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 duty under subsection (2).
(5) If the report was made under section 114(2) above, during the prohibition period the course of conduct which led to the report being made shall not be pursued.
(6) If the report was made under section 114(3) above, during the prohibition period the authority shall not enter into any new agreement which may involve the incurring of expenditure (at any time) by the authority unless the chief finance officer of the authority authorises it to do so.
(6A) The chief finance officer may only give authority for the purposes of subsection (6) above if he considers that the agreement concerned is likely to—
(a) prevent the situation that led him to make the report from getting worse,
(b) improve the situation, or
(c) prevent the situation from recurring.
(6B) Authority for the purposes of subsection (6) above shall—
(a) be in writing,
(b) identify the ground on which it is given, and
(c) explain the chief finance officer’s reasons for thinking that the ground applies.
(7) If subsection (5) above is not complied with, and the authority makes any payment in the prohibition period as a result of the course of conduct being pursued, it shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).
(8) If subsection (6) above is not complied with, the authority shall be taken not to have had power to enter into the agreement (notwithstanding any option to do so under contract or otherwise).
(9) In this section “the prohibition period” means the period—
(a) beginning with the day on which copies of the report are sent, and
(b) ending with the first business day to fall after the day (if any) on which the authority’s consideration of the report under subsection (1B), (1C) (2) above is concluded.
(9A) In the application of this section where the report under section 114 above is a report by the chief finance officer of the Greater London Authority, subsection (9) above shall have effect with the substitution for paragraph (b) of—
“(b) ending with the first business day to fall after the day (if any) on which the Mayor makes the decisions under section 115A(6) below”.
(10) If subsection (1B), (1C) (3) above , or, where section 115A below applies, subsection (4) or (8) of that section, is not complied with, it is immaterial for the purposes of subsection (9)(b) above.
(11) The nature of the decisions made under subsection (1B), (1C) or (2) , or, where section 115A below applies, by the Mayor under subsection (6) of that section, is immaterial for the purposes of subsection (9)(b) above.
(12) In subsection (9)(b) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England and Wales.
(13) In the application of this section in relation to the Greater London Authority, the references to the authority in subsections (5) to (12) above shall be taken as references to the Greater London Authority whether acting by the Mayor, the Assembly or the Mayor and Assembly acting jointly.
(14) In this section—
“the Assembly” means the London Assembly;
“the chief finance officer ” has the same meaning as in section 114;
“the Mayor” means the Mayor of London.
115A Duties of Mayor of London and London Assembly as regards reports.
(1) This section applies where copies of a report under section 114 above by the chief finance officer of the Greater London Authority have been sent under section 114(4) above.
(2) The Mayor shall consider the report preparatory to making the decisions under subsection (6) below.
(3) The Assembly shall consider the report at a meeting where it shall decide—
(a) whether it agrees or disagrees with the views contained in the report; and
(b) what action (if any) it recommends that the Mayor should take in consequence of it.
(4) The meeting must be held not later than the end of the period of 21 days beginning with the day on which the copies of the report are sent.
(5) The Mayor must attend the meeting.
(6) After the meeting, the Mayor shall decide—
(a) whether he agrees or disagrees with the views contained in the report; and
(b) what action (if any) he proposes to take in consequence of it.
(7) In making any decision under subsection (6) above, the Mayor shall take account of any views or recommendations of the Assembly at the meeting.
(8) The Mayor must make the decisions under subsection (6) above before the end of the period of 14 days beginning with the day on which the meeting of the Assembly concludes.
(9) Any functions of the Mayor under this section must be exercised by the Mayor personally.
(10) Section 54 of the 1999 Act (discharge of Assembly functions by committees etc) shall not apply in relation to any function of the Assembly under this section.
(11) In this section—
“the Assembly” means the London Assembly;
“the Mayor” means the Mayor of London.
(1) This section applies where copies of a report under section 114A above have been sent under section 114A(4) above.
(2) The executive of the authority (within the meaning of Part II of the Local Government Act 2000) shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.
(3) The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
(4) During the prohibition period the course of conduct which led to the report being made shall not be pursued.
(5) If subsection (4) above is not complied with, and the executive makes any payment in the prohibition period as a result of the course of conduct being pursued, the executive shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).
(6) As soon as practicable after the executive has concluded its consideration of the chief finance officer’s report, the executive shall prepare a report which specifies—
(a) what action (if any) the executive has taken in response to the chief finance officer’s report;
(b) what action (if any) the executive proposes to take in response to the chief finance officer’s report and when the executive proposes to take that action; and
(c) the reasons for taking the action specified in the executive’s report or, as the case may be, for taking no action.
(7) As soon as practicable after the executive has prepared a report under subsection (6), the executive shall arrange for a copy of it to be sent to—
(a) the person who at the time the report is made has the duty to audit the authority’s accounts;
(b) each person who at that time is a member of the authority; and
(c) the chief finance officer of the authority.
(8) In this section—
(a) “chief finance officer” has the same meaning as in section 114A; and
(b) “the prohibition period” means the period—
(i) beginning with the day on which copies of the chief finance officer’s report are sent; and
(ii) ending with the first business day to fall after the day (if any) on which the executive’s consideration of the report under subsection (2) above is concluded.
(9) If subsection (3) above is not complied with, it is immaterial for the purposes of subsection (8)(b)(ii) above.
(10) The nature of the decisions made at the meeting is immaterial for the purposes of subsection (8)(b)(ii) above.
(11) In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England.
116 Information about consideration of reports etc.
(1) Where it is proposed to hold a meeting under section 115 above the authority’s proper officer shall as soon as is reasonably practicable notify its auditor of the date, time and place of the proposed meeting.
(1A) Where it is proposed to hold a meeting under section 115B above—
(a) where the authority has a mayor and cabinet executive, the elected mayor;
(b) where the authority has a leader and cabinet executive, the executive leader; or
(c) where the authority has a mayor and council manager executive, the council manager,
shall as soon as is reasonably practicable notify, or instruct the authority’s proper officer to notify, the authority’s auditor of the date, time and place of the proposed meeting.
(2) As soon as is reasonably practicable after a meeting is held under section 115 above the authority’s proper officer shall notify its auditor of any decision made at the meeting.
(2A) As soon as is reasonably practicable after a meeting is held under section 115B above—
(a) where the authority has a mayor and cabinet executive, the elected mayor;
(b) where the authority has a leader; or
(c) where the authority has a mayor and council manager executive, the council manager,
shall notify, or instruct the authority’s proper officer to notify, the authority’s auditor of any decision made at the meeting.
(2A) As soon as is reasonably practicable after a meeting is held under section 115B above—
(a) where the authority has a mayor and cabinet executive, the elected mayor;
(b) where the authority has a leader and cabinet executive, the executive leader; or
(c) where the authority has a mayor and council manager executive, the council manager,
shall notify, or instruct the authority’s proper officer to notify, the authority’s auditor of any decision made at the meeting.
(2B) In the case of an elected local policing body, the chief finance officer of that body must notify the body's auditor of any decisions taken by the body in accordance with section 115.
(2BA) In the case of a section 4A fire and rescue authority, the chief finance officer of that authority must notify the authority’s auditor of any decisions taken by the authority in accordance with section 115.
(2C) In the case of a chief officer of police, the chief officer of police's chief finance officer must notify that chief officer of police's auditor of any decisions taken by the chief officer of police in accordance with section 115.
(3) For the purposes of this section an authority’s proper officer is the person to whom the authority has for the time being assigned responsibility to notify its auditor under this section.
(4) For the purposes of this section an authority’s auditor is the person who for the time being has the duty to audit its accounts.
(1) The General Rate Act 1967 shall not have effect as regards any time after 31 March 1990.
(2) As regards any time after 31 March 1990 the Common Council shall have no power to make or levy a rate under section 15 or 18 of the City of London (Union of Parishes) Act 1907, the City of London (Tithes and Rates) Act 1910 or section 68(1) of the London Government Act 1963 (general rate, poor rate and St. Botolph tithe rate).
(3) Neither the sub-treasurer of the Inner Temple nor the under-treasurer of the Middle Temple shall have power to make or levy a rate as regards any time after 31 March 1990.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In subsection (6) below “levying body” means any body which—
(a) is established by or under an Act,
(b) apart from subsection (6) below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and
(c) is not a precepting authority ... , or combined fire authority.
(6) In respect of any chargeable financial year no levying body shall have power under the Act concerned to issue a precept to, make a levy on or have its expenses paid by the council concerned.
(7) In subsections (5) and (6) above “Act” includes a private or local Act.
(8) The Secretary of State may make regulations providing that the preceding provisions of this section shall have effect subject to prescribed savings.
(1) This section applies as regards any body—
(a) which is established by or under an Act,
(b) which as regards the financial year beginning in 1989 has power (conferred by or under an Act) to levy a rate by reference to the value or yearly value of property, and
(c) which is not a billing authority
and, in the case of an internal drainage board, there shall be disregarded for the purposes of paragraph (b) above any agreement under section 81 of the Land Drainage Act 1976 under which the board have agreed that no drainage rate will be levied on occupiers or owners of certain rateable hereditaments.
(2) The appropriate Minister may by regulations provide as mentioned in one of the following paragraphs as regards any such body—
(a) that the body shall have no power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990;
(b) that the body’s power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990 shall be modified in a manner specified in the regulations.
(3) Regulations providing as mentioned in subsection (2)(b) above as regards a body may include provision—
(a) as to the property (or description of property) in respect of which the rate may be levied and the property (or description of property) in respect of which the rate may not be levied;
(b) as to the body’s expenditure, or the proportion of its expenditure, which may be met from the proceeds of the rate.
(4) Regulations may provide as mentioned in this section in such way as the appropriate Minister thinks fit (whether by amending provisions or otherwise).
(5) In this section “Act” includes a private or local Act and “the appropriate minister” means—
(a) as respects any internal drainage board whose district is wholly within England, the Minister of Agriculture, Fisheries and Food;
(b) as respects any internal drainage board whose district is partly in England and partly in Wales, that Minister and the Secretary of State acting jointly; and
(c) as respects any other body, the Secretary of State.
Section 9(2) of the 1967 Act (restrictions on refund of overpayments) shall have effect, and be deemed always to have had effect, as if after paragraph (b) there were inserted—
; or
(c) if the amount paid was charged in accordance with the understanding generally prevailing at the time when the payment was demanded about the application of the relevant statutory provisions.
(1) Where for the purposes of section 20 of the 1967 Act a hereditament is valued on the basis of the assumptions specified in subsection (1) of that section (basis of valuation for the purposes of a proposal to alter a valuation list to be consistent with the tone of the list), no account shall be taken of a change to which this subsection applies unless it is one which—
(a) affects the physical state or physical enjoyment of the hereditament, or
(b) affects the physical state of the locality in which the hereditament is situated or, though it does not affect the physical state of the locality, is nonetheless physically manifest there.
(2) Subsection (1) above applies to any change in the state of the hereditament or the state of the locality in which the hereditament is situated which has occurred since the time by reference to which the value of the hereditament is to be ascertained, other than one relating to a factor which is a relevant factor within the meaning of that section.
(3) This section shall have effect in relation to any proposal made on or after 10 March 1988 which is outstanding on the passing of this Act but shall not have effect in relation to any proposal made before 10 March 1988.
(1) The following section shall be substituted for section 31 of the 1967 Act—
Statutory water undertakings.
31 (1) The rateable values of the hereditaments in any rating district which are occupied, otherwise than as dwellings, for the water purposes of a statutory water undertaking (hereafter in this section and in Schedule 4 to this Act referred to as “water hereditaments” of the undertaking) shall be ascertained in accordance with the provisions of the said Schedule 4.
(2) For the purposes of subsection (1) of this section, a hereditament is occupied for the water purposes of a statutory water undertaking if it is occupied for the purposes of any of the undertakers’ functions with respect to the supply of water.
(3) In this section and the said Schedule 4, references to statutory water undertakers shall be construed in accordance with section 11(6) of the Water Act 1973 (and references to statutory water undertakings shall be construed accordingly).
(2) This section shall have effect in relation to any proposal made on or after 10 March 1988 which is outstanding on the passing of this Act but shall not have effect in relation to any proposal made before 10 March 1988.
(1) This subsection applies to a proposal for an alteration of a valuation list which, if made, would have the effect of rating as a non-water hereditament of a statutory water undertaking a hereditament which—
(a) was previously so rated but ceased to be so rated by virtue of an alteration made on or after 4 December 1987,
(b) was occupied for the purposes of the undertaking at the time of the proposal in pursuance of which the earlier alteration was made, and
(c) was not at that time occupied for the purposes of the undertakers’ functions with respect to the supply of water.
(2) This subsection applies to a proposal for an alteration of a valuation list which—
(a) would, if made, have the effect of reversing an alteration of the list made on or after 11 February 1988, and
(b) would not fall to be made but for section 121 above.
(3) Where in the case of a proposal to which subsection (1) or (2) above applies there has been, since the making of the proposal in pursuance of which the earlier alteration was made, such a change of circumstances in relation to the hereditament to which the proposal relates as is mentioned in any of paragraphs (a) to (h) of section 68(4) of the 1967 Act, the change of circumstances shall be disregarded for the purposes of dealing with the proposal.
(4) This subsection applies to an alteration of a valuation list which—
(a) is made in pursuance of a proposal to which subsection (1) above applies, or
(b) has the effect of reversing an alteration of the list made on or after 11 February 1988 and would not have fallen to be made but for section 121 above.
(5) An alteration to which subsection (4) above applies shall be deemed to have had effect—
(a) if the earlier alteration was made in pursuance of a proposal made before 10 March 1988, from that date, and
(b) if the earlier alteration was made in pursuance of a proposal made on or after 10 March 1988, from the date that the earlier alteration had effect,
notwithstanding in either case that the date from which the alteration is deemed to have had effect differs from the date provided bysection 79(1) of the 1967 Act.
(6) For the purposes of subsection (1) above, a hereditament is rated as a non-water hereditament of a statutory water undertaking if its value is ascertained otherwise than in accordance with the provisions of Schedule 4 to the 1967 Act.
(7) In this section, the reference in subsection (1)(c) to statutory water undertakers is a reference to a water authority or statutory water company within the meaning of the Water Act 1973 and “statutory water undertaking” shall be construed accordingly.
(8) In this section and sections 120 to 122 above—
(a) “the 1967 Act” means the General Rate Act 1967,
(b) “valuation list” has the meaning assigned by section 115(1) of that Act, and
(c) references to the date on which a proposal is made are references to the date on which the proposal is served on the valuation officer or, where the proposal is made by the valuation officer, is served on the occupier of the hereditament to which the proposal relates.
(1) No payments by way of rate support grant shall be made for a financial year beginning in or after 1990.
(2) The Secretary of State may by order repeal any enactment relating to rate support grant.
(3) If a sum paid to an authority under any provision repealed under subsection (2) above is less than the amount which should have been paid to it under the provision, the Secretary of State shall calculate the amount equal to the difference and pay a sum equal to that amount to the authority.
(4) If a sum in excess of an amount payable to an authority has been paid under any provision repealed under subsection (2) above, the Secretary of State shall calculate the amount equal to the excess and a sum equal to that amount shall be due from the authority to the Secretary of State.
(5) If the Secretary of State decides that a sum due under subsection (4) above is to be recoverable by deduction he may deduct a sum equalling (or sums together equalling) that sum from anything the authority is entitled to receive from him (whether by way of revenue support grant or otherwise).
(6) If the Secretary of State decides that a sum due under subsection (4) above is to be recoverable by payment it shall be payable on such day as he may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
(7) The Secretary of State may decide that a sum due under subsection (4) above is to be recoverable partly by deduction and partly by payment, and in such a case subsections (5) and (6) above shall have effect with appropriate modifications.
(8) The Secretary of State may decide differently under subsections (5) to (7) above as regards sums due from different authorities or as regards sums due from the same authority in respect of different financial years.
Section 6(1) to (7) of the Local Government Act 1974 (supplementary grants for transport purposes) shall not have effect for a financial year beginning in or after 1990.
(1) No levy under section 13 of the London Regional Transport Act 1984 (contribution to expenditure on grants) shall be made in respect of any time after 31 March 1990.
(2) The Secretary of State may make regulations providing that subsection (1) above shall have effect subject to prescribed savings.
Schedule 10 below (which amends the Social Security Act 1986 so as to make provision for benefits in respect of community charges in England and Wales and Scotland) shall have effect.
Schedule 11 below (which contains provisions about the establishment of, and other matters relating to, valuation and community charge tribunals) shall have effect.
(1) The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.
(2) The matters are—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) a levy issued under regulations under section 74 above,
(f) a special levy issued under regulations under section 75 above (subject to subsection (4)),
(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h) the specification of a non-domestic rating multiplier under paragraph 2 of Schedule 7 below,
(i) the specification of a non-domestic rating multiplier under paragraph 7 of Schedule 7 below, and
(j) the setting by a special authority of any multiplier under Schedule 7 below, whether originally or by way of substitute.
(3) If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2)(e) or (f) or (h) to (j) above, it shall quash the levy, special levy, specification or setting (as the case may be).
(4) Subsection (1) does not affect appeals made by virtue of provision made in regulations under section 75(7A)