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Make provision about non-domestic rating; to make provision about grants to |
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local authorities; to make provision about council tax; and for connected |
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Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and |
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consent of the Lords Spiritual and Temporal, and Commons, in this present |
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Parliament assembled, and by the authority of the same, as follows:— |
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1 | Local retention of non-domestic rates |
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(1) | The LGFA 1988 is amended in accordance with subsections (2) to (4). |
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(2) | After section 59 insert— |
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“59A | Local retention of non-domestic rates |
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Schedule 7B (local retention of non-domestic rates) has effect.” |
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(3) | In section 143 (orders and regulations)— |
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(a) | in subsection (3) (application of negative Parliamentary procedure to |
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orders and regulations under the Act), for “(9AA)” substitute “(9E)”, |
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(b) | before subsection (10) insert— |
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“(9C) | Any power to make regulations conferred by Schedule 7B (local |
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retention of non-domestic rates) is exercisable by statutory |
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(9D) | A statutory instrument containing regulations under any of the |
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following provisions of that Schedule (whether alone or with |
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other provision) may not be made unless a draft of the |
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instrument has been laid before and approved by resolution of |
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each House of Parliament— |
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(a) | paragraph 8 (regulations about payments by billing |
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authorities to major precepting authorities); |
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(b) | paragraph 20 (regulations about calculation of levy |
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(c) | paragraph 23 (regulations about calculation of safety net |
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(9E) | Any other statutory instrument containing regulations under |
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that Schedule is subject to annulment in pursuance of a |
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resolution of either House of Parliament.” |
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(4) | Schedule 1 (which sets out the Schedule to be inserted as Schedule 7B to the |
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(5) | In consequence of the amendment made by subsection (3)(a), in Schedule 7 to |
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the Local Government Act 2003 omit paragraph 24(2). |
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(6) | The amendments made by this section and Schedule 1 have effect in relation to |
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the financial year beginning with 1 April 2013 and subsequent financial years. |
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(7) | But the Secretary of State may by order made by statutory instrument amend |
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subsection (6) by substituting a later financial year. |
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(1) | Schedule 2 (amendment of provisions about revenue support grant) has effect. |
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(2) | The amendments made by Schedule 2 have effect in relation to the financial |
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year beginning with 1 April 2013 and subsequent financial years. |
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(3) | But the Secretary of State may by order made by statutory instrument amend |
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subsection (2) by substituting a later financial year. |
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(1) | The LGFA 1988 is amended in accordance with subsections (2) to (4). |
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(2) | In section 84Q(1) (application of Chapter dealing with grants other than |
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revenue support grant) omit paragraph (a) (which refers to sections 85 and 86). |
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(3) | Omit sections 85 and 86 (additional grant: England) and the italic heading |
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(4) | In section 141 (payments to and from authorities)— |
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(a) | in subsection (5)(b) omit “and 86(2)”, and |
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(b) | in subsection (7), for “, 84C and 86” substitute “and 84C”. |
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(5) | The LGFA 1992 is amended in accordance with subsections (6) to (8). |
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(6) | In section 52ZF (council tax referendums: billing authority’s duty to make |
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substitute calculations)— |
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(a) | in subsection (3)(a) omit “additional grant,”, and |
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(7) | In section 52ZJ (council tax referendums: major precepting authority’s duty to |
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make substitute calculations)— |
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(a) | in subsection (4)(a) omit “additional grant,”, and |
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(8) | In section 69(1) (interpretation of Part 1), in the definition of “additional grant”, |
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for “85(2)” substitute “86A(2)”. |
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(9) | The Greater London Authority Act 1999 is amended in accordance with |
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subsections (10) and (11). |
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(10) | In section 86 (calculation of component council tax requirement in relation to |
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Mayor’s Office for Policing and Crime)— |
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(i) | at the end of paragraph (b) insert “and”, and |
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(ii) | omit paragraph (d) (additional grant) and the “and” preceding |
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(i) | at the end of paragraph (a) insert “and”, and |
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(ii) | omit paragraph (c) (report relating to additional grant) and the |
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“and” preceding that paragraph. |
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(11) | In section 102(2) (aggregate out of which payments to functional bodies are to |
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be made) omit paragraph (b) (additional grant). |
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(12) | In consequence of the amendments made by subsection (3)— |
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(a) | in Schedule 10 to the LGFA 1992 omit paragraph 16, and |
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(b) | in Schedule 7 to the Local Government Act 2003 omit paragraph 17. |
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(13) | The amendments made by this section have effect in relation to the financial |
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year beginning with 1 April 2013 and subsequent financial years. |
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(14) | But the Secretary of State may by order made by statutory instrument amend |
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subsection (13) by substituting a later financial year. |
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(1) | Section 100 of the Greater London Authority Act 1999 (general GLA grant) is |
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(2) | For subsection (1) (duty to pay general GLA grant to Greater London |
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Authority for each financial year) substitute— |
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“(1) | The Secretary of State may pay a grant (to be called “general GLA |
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grant”) to the Authority for a financial year.” |
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(3) | In subsection (3) (duty to make determination about general GLA grant for |
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each financial year), after “year” insert “for which general GLA grant is to be |
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(4) | The amendments made by this section have effect in relation to the financial |
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year beginning with 1 April 2013 and subsequent financial years. |
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(5) | But the Secretary of State may by order made by statutory instrument amend |
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subsection (4) by substituting a later financial year. |
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5 | Local retention of non-domestic rates: further amendments |
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(1) | Schedule 3 (local retention of non-domestic rates: further amendments) has |
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(a) | Part 1 amends Schedule 8 to the LGFA 1988 so that it applies in relation |
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to Wales only (and makes some related amendments), and |
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(b) | Part 2 contains other amendments. |
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(3) | The amendments made by that Schedule have effect for the financial year |
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beginning with 1 April 2013 and subsequent financial years. |
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(4) | But the Secretary of State may by order made by statutory instrument amend |
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subsection (3) by substituting a later financial year. |
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6 | Definition of domestic property |
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(1) | Section 66 of the LGFA 1988 (domestic property) is amended as follows. |
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(2) | After subsection (2BB) insert— |
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“(2BC) | For the purposes of subsection (2B) the relevant person is— |
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(a) | where the building or self-contained part is not subject as a |
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whole to a relevant leasehold interest, the person having the |
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freehold interest in the whole of the building or self-contained |
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(b) | in any other case, any person having a relevant leasehold |
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interest in the building or self-contained part which is not |
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subject (as a whole) to a single relevant leasehold interest |
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inferior to that interest.” |
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(3) | In subsection (2C) omit “subsection (2B) and”. |
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(4) | This section has effect in relation to liability to a non-domestic rate for the |
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financial year beginning with 1 April 2013 and subsequent years. |
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7 | Provision of information about non-domestic rates |
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(1) | In Schedule 9 to the LGFA 1988, paragraph 2 (collection and recovery) is |
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(2) | After sub-paragraph (2)(ge) insert— |
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“(gf) | that the payee must publish prescribed information in the |
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(3) | In sub-paragraph (2)(h), after “when the payee serves a notice” insert “or on the |
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request of the ratepayer”. |
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8 | Council tax reduction schemes |
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(1) | For section 13A of the LGFA 1992 (billing authority’s power to reduce amount |
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of tax payable) substitute— |
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“13A | Reductions by billing authority |
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(1) | The amount of council tax which a person is liable to pay in respect of |
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any chargeable dwelling and any day (as determined in accordance |
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(a) | in the case of a dwelling situated in the area of a billing |
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authority in England, is to be reduced to the extent, if any, |
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required by the authority’s council tax reduction scheme (see |
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(b) | in any case, may be reduced to such extent (or, if the amount has |
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been reduced under paragraph (a), such further extent) as the |
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billing authority for the area in which the dwelling is situated |
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(2) | Each billing authority in England must make a scheme specifying the |
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reductions which are to apply to amounts of council tax payable, in |
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respect of dwellings situated in its area, by— |
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(a) | persons whom the authority considers to be in financial need, or |
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(b) | persons in classes consisting of persons whom the authority |
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considers to be, in general, in financial need. |
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(3) | The power under subsection (1)(b) includes power to reduce an amount |
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(4) | The power under subsection (1)(b) may be exercised in relation to |
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particular cases or by determining a class of case in which liability is to |
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be reduced to an extent provided by the determination. |
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(5) | Schedule 1A (which contains provisions about council tax reduction |
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(6) | In this Part “council tax reduction scheme” means a scheme under |
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(2) | Schedule 4 (amendments relating to council tax reduction schemes) has effect. |
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(a) | Part 1 sets out the Schedule to be inserted as Schedule 1A to the LGFA |
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(b) | Part 2 contains other amendments. |
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(4) | Each billing authority in England must make a council tax reduction scheme |
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no later than 31 January 2013; and the first financial year to which that scheme |
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relates must be the year beginning with 1 April 2013. |
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(5) | But the Secretary of State may by order made by statutory instrument amend |
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subsection (4) by substituting a different date or a later financial year (or both). |
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9 | Power to determine further discounts for certain dwellings |
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(1) | In section 11A of the LGFA 1992 (discounts: special provision for England), |
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after subsection (4) insert— |
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“(4A) | For any financial year for which a class of dwellings is prescribed for |
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the purposes of this subsection, a billing authority in England may by |
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(a) | in relation to all dwellings of that class in its area, or |
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(b) | in relation to such description of dwellings of that class as it |
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may specify in the determination, |
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| that the discount under section 11(2)(a) shall not apply or shall be such |
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percentage (which may be 100) as it may so specify. |
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(4B) | Where a class of dwellings is prescribed for the purposes of subsection |
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(4A) by reference to the period of time for which a condition is met, a |
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billing authority may not, under paragraph (b) of that subsection, |
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specify a description of dwellings of that class by reference (wholly or |
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partly) to a shorter such period.” |
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(2) | In subsections (1) and (5) of that section, for “or (4)” substitute “, (4) or (4A)”. |
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(3) | Regulations may be made for the purposes of the subsection inserted by |
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subsection (1) for a financial year beginning with or after 1 April 2013 (and, if |
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a class of dwelling is prescribed by reference to a period of time for which a |
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condition is met, it does not matter whether the period begins before this |
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section comes into force). |
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10 | Power to set higher amount for long-term empty dwellings |
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(1) | The LGFA 1992 is amended as follows. |
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(2) | After section 11A insert— |
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“11B | Higher amount for long-term empty dwellings: England |
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(1) | For any financial year, a billing authority in England may by |
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determination provide in relation to its area, or such part of its area as |
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it may specify in the determination, that if on any day a dwelling is a |
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long-term empty dwelling— |
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(a) | the discount under section 11(2)(a) shall not apply, and |
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(b) | the amount of council tax payable in respect of that dwelling |
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and that day shall be increased by such percentage of not more |
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than 50 as it may so specify. |
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(2) | The Secretary of State may by regulations prescribe one or more classes |
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of dwelling in relation to which a billing authority may not make a |
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determination under this section. |
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(3) | A class of dwellings may be prescribed under subsection (2) by |
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reference to such factors as the Secretary of State thinks fit and may, in |
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particular, be prescribed by reference to— |
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(a) | the physical characteristics of, or other matters relating to, |
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(b) | the circumstances of, or other matters relating to, any person |
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who is liable to the amount of council tax concerned. |
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(4) | Where a determination under this section has effect in relation to a class |
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(a) | the billing authority may not make a determination under |
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section 11A(3), (4) or (4A) in relation to that class, and |
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(b) | any determination that has been made under section 11A(3), (4) |
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or (4A) ceases to have effect in relation to that class. |
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(5) | A billing authority may make a determination varying or revoking a |
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determination under this section for a financial year, but only before |
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the beginning of the year. |
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(6) | A billing authority which makes a determination under this section |
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must publish a notice of it in at least one newspaper circulating in its |
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area and do so before the end of the period of 21 days beginning with |
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the date of the determination. |
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(7) | Failure to comply with subsection (6) does not affect the validity of a |
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(8) | For the purposes of this section, a dwelling is a “long-term empty |
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dwelling” on any day if for a continuous period of at least 2 years |
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(a) | it has been unoccupied, and |
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(b) | it has been substantially unfurnished. |
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(9) | In determining for the purposes of this section whether a dwelling has |
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been unoccupied for any period, no account is to be taken of any one or |
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more periods of not more than 6 weeks, or such longer period as the |
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Secretary of State may by regulations specify, during which it was |
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(3) | In section 11(2) (discounts: no chargeable residents) after “sections 11A” insert |
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(4) | In section 11A (discounts: special provision for England) after subsection (4B) |
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(inserted by section 9) insert— |
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“(4C) | Subsections (3), (4) and (4A) are subject to section 11B(4).” |
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(5) | In section 13(3) (amounts which may be reduced by regulations) after “section |
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(6) | In section 66(2)(b) (matters to be questioned only by judicial review), after |
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“section 8(2), 11A” insert “, 11B”. |
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(7) | In section 67(2)(a) (functions to be discharged only by authority), after “section |
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8(2), 11A” insert “, 11B”. |
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(8) | In Schedule 2 (administration), paragraph 4 (discounts) is amended as follows. |
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(9) | In sub-paragraph (2), after “discount” (in both places) insert “or increase”. |
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(10) | In sub-paragraph (3)— |
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(a) | after “discount” in the first and third places insert “or to an increase”; |
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(b) | after “discount” in the second and fourth places insert “or increase”. |
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(11) | In sub-paragraph (5)(a), for “is subject to a discount of a particular amount; |
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(i) | is subject to a discount of a particular amount, or |
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(ii) | is not subject to any increase; and”. |
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(12) | In sub-paragraph (5)(b), for the words from “is not in fact” to “smaller |
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(i) | is not in fact subject to any discount, or is subject to a |
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discount of a smaller amount, or |
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(ii) | is in fact subject to an increase (whether or not the |
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person is aware of the amount of the increase),”. |
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(13) | After sub-paragraph (6) insert— |
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“(7) | In this paragraph, “increase” means an increase under section |
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11B(1)(b) (higher amount of tax for empty dwellings).” |
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(14) | In the heading preceding that paragraph, after “Discounts” insert “and |
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