|
| |
|
| |
Principal payments in connection with local retention of non- |
| |
| |
Determination of payments |
| |
10 (1) | The local government finance report for a year must specify the |
| 5 |
basis (“the basis of calculation”) on which the Secretary of State |
| |
| |
(a) | calculate which relevant authorities are to make payments |
| |
under this Part of this Schedule to the Secretary of State for |
| |
| 10 |
(b) | calculate which relevant authorities are to receive |
| |
payments under this Part of this Schedule from the |
| |
Secretary of State for the year, and |
| |
(c) | calculate the amount of each payment within paragraph |
| |
| 15 |
(2) | Before making the local government finance report for a year, the |
| |
Secretary of State must notify such representatives of local |
| |
government as the Secretary of State thinks fit of the general |
| |
nature of the basis of calculation. |
| |
Calculations following local government finance report |
| 20 |
11 (1) | This paragraph applies if a local government finance report for a |
| |
year is approved by resolution of the House of Commons. |
| |
(2) | As soon as is reasonably practicable after the report has been |
| |
approved, the Secretary of State must— |
| |
(a) | calculate which relevant authorities are to make payments |
| 25 |
under this Part of this Schedule to the Secretary of State for |
| |
| |
(b) | calculate which relevant authorities are to receive |
| |
payments under this Part of this Schedule from the |
| |
Secretary of State for the year, and |
| 30 |
(c) | calculate the amount of each payment within paragraph |
| |
| |
(3) | Subject as follows, the Secretary of State may, at any time before |
| |
the end of the year following the year to which the report relates, |
| |
make one further set of calculations of the kind described in sub- |
| 35 |
| |
(4) | The power to make a further set of calculations under sub- |
| |
paragraph (3) is not exercisable after the approval by the House of |
| |
Commons of any amending report made under paragraph 13 in |
| |
relation to the local government finance report. |
| 40 |
(5) | Calculations under this paragraph must be made in accordance |
| |
with the basis of calculation specified in the report. |
| |
(6) | As soon as is reasonably practicable after making calculations |
| |
under sub-paragraph (2) or (3), the Secretary of State must notify |
| |
each relevant authority of— |
| 45 |
|
| |
|
| |
|
(a) | whether any payments are to be made by the authority to |
| |
the Secretary of State in accordance with the calculations, |
| |
(b) | whether any payments are to be made to the authority by |
| |
the Secretary of State in accordance with the calculations, |
| |
| 5 |
(c) | if any payments are to be made by or to the authority, the |
| |
| |
Payments following local government finance report |
| |
12 (1) | Where calculations under paragraph 11(2) show that a relevant |
| |
authority is to make a payment to the Secretary of State, the |
| 10 |
authority must make that payment to the Secretary of State. |
| |
(2) | Where calculations under paragraph 11(2) show that the Secretary |
| |
of State is to make a payment to a relevant authority, the Secretary |
| |
of State must make that payment to the authority. |
| |
(3) | The following provisions apply if calculations (“the revised |
| 15 |
calculations”) are made under paragraph 11(3) for a year. |
| |
(4) | In this paragraph “the original calculations” means the |
| |
calculations for the year under paragraph 11(2). |
| |
(5) | Sub-paragraph (6) applies where— |
| |
(a) | a payment the revised calculations show as falling to be |
| 20 |
made by a relevant authority to the Secretary of State |
| |
exceeds that shown as falling to be made by the original |
| |
| |
(b) | a payment the revised calculations show as falling to be |
| |
made by the Secretary of State to a relevant authority is less |
| 25 |
than that shown as falling to be made by the original |
| |
| |
(6) | The authority must make a payment to the Secretary of State of an |
| |
amount equal to the difference. |
| |
(7) | Where the original calculations did not show that a relevant |
| 30 |
authority was to make a payment to the Secretary of State, but the |
| |
revised calculations show that the authority is to make a payment |
| |
to the Secretary of State— |
| |
(a) | the authority must make that payment to the Secretary of |
| |
| 35 |
(b) | the authority must make a payment to the Secretary of |
| |
State of an amount equal to the amount of the payment |
| |
shown by the original calculations as falling to be made by |
| |
the Secretary of State to the authority. |
| |
(8) | Sub-paragraph (9) applies where— |
| 40 |
(a) | a payment the revised calculations show as falling to be |
| |
made by a relevant authority to the Secretary of State is less |
| |
than that shown as falling to be made by the original |
| |
| |
(b) | a payment the revised calculations show as falling to be |
| 45 |
made by the Secretary of State to a relevant authority |
| |
|
| |
|
| |
|
exceeds that shown as falling to be made by the original |
| |
| |
(9) | The Secretary of State must make a payment to the authority of an |
| |
amount equal to the difference. |
| |
(10) | Where the original calculations did not show that the Secretary of |
| 5 |
State was to make a payment to a relevant authority, but the |
| |
revised calculations show that the Secretary of State is to make a |
| |
payment to the authority— |
| |
(a) | the Secretary of State must make that payment to the |
| |
| 10 |
(b) | the Secretary of State must make a payment to the |
| |
authority of an amount equal to the amount of the |
| |
payment shown by the original calculations as falling to be |
| |
made by the authority to the Secretary of State. |
| |
(11) | A payment by a relevant authority to the Secretary of State under |
| 15 |
| |
(a) | must be made on or before such day in the year to which |
| |
the local government finance report relates, and in such |
| |
manner, as the Secretary of State may specify, and |
| |
(b) | if not made on or before that day, is recoverable in a court |
| 20 |
of competent jurisdiction. |
| |
(12) | A payment by the Secretary of State to a relevant authority under |
| |
sub-paragraph (2) must be made— |
| |
(a) | in instalments of such amounts, and |
| |
(b) | at such times in the year to which the local government |
| 25 |
| |
| as the Secretary of State determines with the Treasury’s consent. |
| |
(13) | A payment by a relevant authority to the Secretary of State under |
| |
sub-paragraph (6) or (7)— |
| |
(a) | must be made on or before such day after the end of the |
| 30 |
year to which the local government finance report relates, |
| |
and in such manner, as the Secretary of State may specify, |
| |
| |
(b) | if not made on or before that day, is recoverable in a court |
| |
of competent jurisdiction. |
| 35 |
(14) | A payment by the Secretary of State to a relevant authority under |
| |
sub-paragraph (9) or (10) must be made— |
| |
| |
(b) | in instalments of such amounts and at such times, |
| |
| as the Secretary of State determines with the Treasury’s consent; |
| 40 |
but any such time must fall after the end of the year to which the |
| |
local government finance report relates. |
| |
| |
13 (1) | After a local government finance report has been made, the |
| |
Secretary of State may, at any time before the end of the year |
| 45 |
following the year to which the report relates, make in relation to |
| |
the report one or more amending reports under this paragraph. |
| |
|
| |
|
| |
|
(2) | An amending report under this paragraph must contain |
| |
amendments to the basis of calculation specified in the local |
| |
government finance report. |
| |
(3) | Before making the report, the Secretary of State must notify such |
| |
representatives of local government as the Secretary of State |
| 5 |
thinks fit of the general nature of the amendments the Secretary of |
| |
| |
(4) | The Secretary of State must lay, or make arrangements for laying, |
| |
the report before the House of Commons. |
| |
(5) | As soon as is reasonably practicable after the report is laid before |
| 10 |
the House of Commons, the Secretary of State must send a copy of |
| |
the report to each relevant authority. |
| |
(6) | Where an amending report under this paragraph has been |
| |
approved by resolution of the House of Commons, the Secretary |
| |
of State may not make a subsequent amending report under this |
| 15 |
paragraph in relation to the same local government finance report. |
| |
Calculations following amending report |
| |
14 (1) | This paragraph applies if an amending report for a year made |
| |
under paragraph 13 is approved by resolution of the House of |
| |
| 20 |
(2) | As soon as is reasonably practicable after the amending report has |
| |
been approved, the Secretary of State must— |
| |
(a) | calculate which relevant authorities are to make payments |
| |
under this Part of this Schedule to the Secretary of State for |
| |
| 25 |
(b) | calculate which relevant authorities are to receive |
| |
payments under this Part of this Schedule from the |
| |
Secretary of State for the year, and |
| |
(c) | calculate the amount of each payment within paragraph |
| |
| 30 |
(3) | Subject as follows, the Secretary of State may make one further set |
| |
of calculations of the kind described in sub-paragraph (2). |
| |
(4) | The power to make a further set of calculations under sub- |
| |
paragraph (3) is not exercisable after whichever is the later of— |
| |
(a) | the end of the year following the year to which the |
| 35 |
amending report relates, and |
| |
(b) | the end of the period of 3 months beginning with the day |
| |
on which the amending report is approved by resolution of |
| |
| |
(5) | Calculations under this paragraph must be made in accordance |
| 40 |
with the basis of calculation specified in the local government |
| |
finance report as amended by the amending report. |
| |
(6) | As soon as is reasonably practicable after making calculations |
| |
under sub-paragraph (2) or (3), the Secretary of State must notify |
| |
each relevant authority of— |
| 45 |
|
| |
|
| |
|
(a) | whether any payments are to be made by the authority to |
| |
the Secretary of State in accordance with the calculations, |
| |
(b) | whether any payments are to be made to the authority by |
| |
the Secretary of State in accordance with the calculations, |
| |
| 5 |
(c) | if any payments are to be made by or to the authority, the |
| |
| |
Payments following amending report |
| |
15 (1) | This paragraph applies if calculations (“the revised calculations”) |
| |
are made under paragraph 14(2) or (3) for a year. |
| 10 |
(2) | In this paragraph “the relevant previous calculations” means the |
| |
last calculations of the kind referred to in paragraph 11(2) or (3) or |
| |
| |
(3) | Sub-paragraph (4) applies where— |
| |
(a) | a payment shown by the revised calculations as falling to |
| 15 |
be made by a relevant authority to the Secretary of State |
| |
exceeds that shown as falling to be made by the relevant |
| |
previous calculations, or |
| |
(b) | a payment shown by the revised calculations as falling to |
| |
be made by the Secretary of State to a relevant authority is |
| 20 |
less than that shown as falling to be made by the relevant |
| |
| |
(4) | The authority must make a payment to the Secretary of State of an |
| |
amount equal to the difference. |
| |
(5) | Where the relevant previous calculations did not show that a |
| 25 |
relevant authority was to make a payment to the Secretary of State, |
| |
but the revised calculations show that the authority is to make a |
| |
payment to the Secretary of State— |
| |
(a) | the authority must make that payment to the Secretary of |
| |
| 30 |
(b) | the authority must make a payment to the Secretary of |
| |
State of an amount equal to the amount of the payment |
| |
shown by the relevant previous calculations as falling to be |
| |
made by the Secretary of State to the authority. |
| |
(6) | Sub-paragraph (7) applies where— |
| 35 |
(a) | a payment shown by the revised calculations as falling to |
| |
be made by a relevant authority to the Secretary of State is |
| |
less than that shown as falling to be made by the relevant |
| |
previous calculations, or |
| |
(b) | a payment shown by the revised calculations as falling to |
| 40 |
be made by the Secretary of State to a relevant authority |
| |
exceeds that shown as falling to be made by the relevant |
| |
| |
(7) | The Secretary of State must make a payment to the authority of an |
| |
amount equal to the difference. |
| 45 |
(8) | Where the relevant previous calculations did not show that the |
| |
Secretary of State was to make a payment to a relevant authority, |
| |
|
| |
|
| |
|
but the revised calculations show that the Secretary of State is to |
| |
make a payment to the authority— |
| |
(a) | the Secretary of State must make that payment to the |
| |
| |
(b) | the Secretary of State must make a payment to the |
| 5 |
authority of an amount equal to the amount of the |
| |
payment shown by the relevant previous calculations as |
| |
falling to be made by the authority to the Secretary of State. |
| |
(9) | A payment by a relevant authority to the Secretary of State under |
| |
| 10 |
(a) | must be made on or before such day after the end of the |
| |
year in which the amending report was made, and in such |
| |
manner, as the Secretary of State may specify, and |
| |
(b) | if not made on or before that day, is recoverable in a court |
| |
of competent jurisdiction. |
| 15 |
(10) | A payment by the Secretary of State to a relevant authority under |
| |
this paragraph must be made— |
| |
| |
(b) | in instalments of such amounts and at such times, |
| |
| as the Secretary of State determines with the Treasury’s consent; |
| 20 |
but any such time must fall after the end of the year in which the |
| |
amending report was made. |
| |
Relationship with other provisions |
| |
16 | This Part is subject to Parts 9 (pooling of authorities) and 10 |
| |
(designation of areas and classes of hereditament). |
| 25 |
| |
| |
| |
17 (1) | The Secretary of State must, for each year, keep an account, to be |
| |
| 30 |
(2) | The first levy account to be established after the coming into force |
| |
of this paragraph may have an opening balance of such amount as |
| |
the Secretary of State may determine. |
| |
(3) | Each such account must be kept in accordance with the provisions |
| |
of this Schedule that apply to a levy account. |
| 35 |
(4) | The Secretary of State— |
| |
(a) | must keep each such account in such form as the Treasury |
| |
| |
(b) | must, at such time as the Treasury may direct, send copies |
| |
of each such account to the Comptroller and Auditor |
| 40 |
| |
(5) | The Comptroller and Auditor General— |
| |
|
| |
|
| |
|
(a) | must examine, certify and report on any account of which |
| |
copies are sent to the Comptroller and Auditor General |
| |
under sub-paragraph (4), and |
| |
(b) | must arrange for copies of the account and of the |
| |
Comptroller and Auditor General’s report on it to be laid |
| 5 |
before each House of Parliament. |
| |
| |
18 (1) | For each year the following are to be credited (as items of account) |
| |
to the levy account kept for the year— |
| |
(a) | amounts received by the Secretary of State in the year |
| 10 |
under paragraph 22 (levy payments), and |
| |
(b) | amounts received by the Secretary of State in the year |
| |
under regulations under paragraph 26 (payments on |
| |
| |
(2) | For each year the following are to be debited (as items of account) |
| 15 |
to the levy account kept for the year— |
| |
(a) | payments made by the Secretary of State in the year under |
| |
paragraph 25 (safety net payments), |
| |
(b) | payments made by the Secretary of State in the year under |
| |
regulations under paragraph 26, and |
| 20 |
(c) | payments made by the Secretary of State in the year under |
| |
paragraph 28 (distribution of remaining balance). |
| |
| |
19 (1) | As soon as is reasonably practicable after the end of each year, the |
| |
Secretary of State must calculate— |
| 25 |
(a) | the aggregate of the items of account credited to the levy |
| |
account kept for the year, and |
| |
(b) | the aggregate of the items of account debited to the levy |
| |
account kept for the year. |
| |
(2) | If the aggregate mentioned in sub-paragraph (1)(a) exceeds that |
| 30 |
mentioned in sub-paragraph (1)(b), an amount equal to the excess |
| |
| |
(a) | debited (as an item of account) to the levy account kept for |
| |
| |
(b) | credited (as an item of account) to the levy account kept for |
| 35 |
| |
(3) | If the aggregate mentioned in sub-paragraph (1)(b) exceeds that |
| |
mentioned in sub-paragraph (1)(a), an amount equal to the excess |
| |
| |
(a) | credited (as an item of account) to the levy account kept for |
| 40 |
| |
(b) | debited (as an item of account) to the levy account kept for |
| |
| |
|
| |
|