C4C5C6C8C7 Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C4

Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C5

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C6

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C8C7C12Chapter VI Miscellaneous and Supplemental

Annotations:
Modifications etc. (not altering text)

C1C265 Duty to consult ratepayers.

1

A relevant authority shall consult under this section persons or bodies appearing to it to be representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area.

2

Consultations must be made as to each financial year, and must be about the authority’s proposals for expenditure (including capital expenditure) in that financial year; and the Secretary of State may by regulations prescribe matters which are to be treated as expenditure for this purpose.

3

In this section “relevant authority” means a billing authority or a major precepting authorityF37, apart from a police and crime commissionerF41or a fire and rescue authority created by an order under section 4A of the Fire and Rescue Services Act 2004.F1. . ..

4

The duty to consult as to a financial year shall be performed—

a

where the authority is a billing authority, before it makes calculations (otherwise than by way of substitute) in relation to the financial year under F18section 31A above or section 32 above;

b

where the authority is a precepting authority, before it issues the first precept to be issued by it for the financial year.

5

In performing the duty to consult, an authority shall have regard to any guidance issued by the Secretary of State concerning—

a

persons or bodies to be regarded for the purposes of this section as representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area; and

b

the timing and manner of consultations under this section.

6

An authority shall make available to persons or bodies it proposes to consult under this section such information as may be prescribed and is in its possession or control; and it shall do so in such form and manner, and at such time, as may be prescribed.

C8C9C766C8C7 Judicial review.

1

The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.

2

The matters are—

a

the specification of a class of “exempt dwelling" in an order of the Secretary of State under section 4(2) above;

b

a determination made under section 8(2)F2, 11AF31, 11BF39, 12, 12A or 12B above;

F32ba

a council tax reduction scheme, or any revision of such a scheme;

c

a calculation made in accordance with any of sections F2131A to 37 or section F1952ZF,F352I or 52T or any of sections F2242A to 51 or section F2052ZJ,F352J or 52U above, whether originally or by way of substitute;

F4cc

a calculation made in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

cd

a substitute calculation made in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;

d

the setting under Chapter III of this Part of an amount of council tax for a financial year, whether originally or by way of substitute; and

e

a precept issued under Chapter IV of this Part, 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) F33(b) or (c) to (e) above, it shall quash the determination, calculation, setting or precept (as the case may be).

C8C10C767C8C7 Functions to be discharged only by authority.

1

F5Subject to subsections (2A) to (3A) below, each of the functions of an authority mentioned in subsection (2) below shall be discharged only by the authority.

2

The functions are—

a

making a determination under section 8(2)F6, 11AF34, 11BF40, 12, 12A or 12B above;

F35aa

making or revising a council tax reduction scheme under section 13A(2);

b

making a calculation in accordance with any of sections F2731A to 37 or section F2552ZF,F752I or 52T or any of sections F2842A to 51 or section F2652ZJ,F752J or 52U above, whether originally or by way of substitute;

F8bb

making a calculation in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

bc

making a substitute calculation in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;

c

setting an amount of council tax for a financial year under Chapter III of this Part, whether originally or by way of substitute; and

d

issuing a precept under Chapter IV of this Part, whether originally or by way of substitute.

F92A

Subsection (1) does not apply to the following functions—

F23za

the determination of an amount for item T in section 31B(1) above;

a

the determination of an amount for item T in section 33(1) above;

b

the determination of an amount for item TP in section 34(3) above;

F24ba

the determination of an amount for item T in section 42B(1) above;

c

the determination of an amount for item T in section 44(1) above;

d

the determination of an amount for item TP in section 45(3) above;

e

the determination of an amount for item TP in section 48(3) or (4) above;

f

the determination of an amount for item T in section 88(2) of the Greater London Authority Act 1999 (c. 29);

g

the determination of an amount for item TP2 in section 89(4) of that Act;

h

the determination of an amount required for determining an amount for the item mentioned in paragraph (c), (d), (f) or (g) above.

3

F10Subject to subsection (3B) below, the functions of an authority mentioned in subsection F29(2)(ba) or (c) above may, if the authority so directs, be exercised by a committee of the authority appointed by it for that purpose; and as respects a committee so appointed—

a

the number of members and their term of office shall be fixed by the authority; and

b

each member shall be a member of the authority.

F113A

In the case of the Greater London Authority, the functions mentioned in subsection (2) above shall be discharged on behalf of the Authority in accordance with the provisions of the Greater London Authority Act 1999 but only by the Mayor of London, the London Assembly or the Mayor and Assembly acting jointly.

3B

Subsection (3) above does not apply in relation to the Greater London Authority, but where Schedule 6 to the Greater London Authority Act 1999 makes provision enabling a function to be discharged by a committee or other representatives of the London Assembly, the function may be discharged by such a committee or representatives in accordance with the provisions of that Schedule.

4

Part VA (access to meetings and documents of certain authorities, committees and sub-committees) of the M1Local Government Act 1972 shall apply in relation to a committee appointed under subsection (3) above as it applies in relation to a committee appointed under section 102 of that Act.

68 Information required by Secretary of State.

1

Subsection (2) below applies where—

a

the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice;

b

the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part F12or Part III of the Greater London Authority Act 1999; and

c

the information is not personal information.

2

The authority or officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

3

If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Part F13or Part III of the Greater London Authority Act 1999.

4

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 Part or any other enactment.

5

In this section—

  • “relevant authority” means F14(a) a billing authority or a precepting authority F15or;

    1. b

      a functional body, within the meaning of the Greater London Authority Act 1999) (see section 424(1) of that Act);

  • “relevant officer” means a proper officer (within the meaning of the M2Local Government Act 1972) of such an authority.

6

For the purposes of this section personal information—

a

is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the authority or officer concerned; and

b

includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

C8C7C1169C8C7 Interpretation etc. of Part I.

C31

In this Part, unless the context otherwise requires—

  • “additional grant” has the meaning given by section F3686A(2) of the 1988 Act;

  • “billing authority” has the meaning given by section 1(2) above;

  • “the City” means the City of London;

  • “the Common Council” means the Common Council of the City;

  • “dwelling” has the meaning given by section 3 above;

  • “financial year”, except in references to earlier or preceding financial years, does not include the financial year beginning in 1992 or earlier financial years;

  • “levy” means a levy under regulations made under section 74 of the 1988 Act;

  • “listing officer” shall be construed in accordance with section 20 above;

  • “local precepting authority” has the meaning given by section 39(2) above;

  • “major precepting authority” has the meaning given by section 39(1) above;

  • “owner” has the meaning given by section 6(5) above;

  • “particulars delivered document” means any document which, having been (whether before or after the passing of this Act)—

    1. a

      produced to the Commissioners of Inland Revenue in pursuance of section 28 of the M3Finance Act 1931; or

    2. b

      furnished to them in pursuance of Schedule 2 to that Act,

    is for the time being in their possession or under their control;

  • “precepting authority” means a major precepting authority or a local precepting authority;

  • “redistributed non-domestic rates” means any sums payable by the F38Welsh Ministers under paragraph 12 or 15 of Schedule 8 to the 1988 Act;

  • “resident” has the meaning given by section 6(5) above;

  • F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “special levy” means a special levy under regulations made under section 75 of the 1988 Act;

  • F17“valuation tribunal” means—

    1. a

      in relation to England: the Valuation Tribunal for England;

    2. b

      in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11 to the 1988 Act.

2

In this Part—

a

any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 5(6) above;

b

any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year; and

c

any reference to a billing authority’s general fund shall be construed in relation to the Common Council as a reference to the City fund.

F302A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

For the purposes of this Part the Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.

4

No provision of this Part which provides an express remedy shall prejudice any remedy available to a person (apart from that provision) in respect of a failure to observe a provision of this Part; and references in this subsection to this Part include references to instruments made under it.