|
| |
|
(4) | In sub-paragraphs (3) and (4), for “Secretary of State” substitute “Welsh |
| |
| |
(5) | In sub-paragraph (5), for “House of Commons” substitute “Assembly”. |
| |
(6) | In sub-paragraph (6)— |
| |
(a) | for “Secretary of State decides” substitute “Welsh Ministers decide”, |
| 5 |
(b) | for “he” in both places substitute “they”, and |
| |
(c) | for “him” substitute “them”. |
| |
(7) | In sub-paragraph (7)— |
| |
(a) | for “Secretary of State informs” substitute “Welsh Ministers inform”, |
| |
(b) | for “his” substitute “their”, and |
| 10 |
(c) | for “he” substitute “they”. |
| |
(8) | In sub-paragraph (8)— |
| |
(a) | for “Secretary of State” substitute “Welsh Ministers”, and |
| |
(b) | for “he calculates” substitute “they calculate”. |
| |
15 (1) | Paragraph 12 (payment of sums to receiving authorities out of distributable |
| 15 |
amount) is amended as follows. |
| |
(2) | In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”. |
| |
(3) | In sub-paragraph (2)— |
| |
(a) | for “Secretary of State determines” substitute “Welsh Ministers |
| |
| 20 |
(b) | omit “with the Treasury’s consent”. |
| |
(4) | In sub-paragraph (3), for “Secretary of State” substitute “Welsh Ministers”. |
| |
(5) | In sub-paragraph (4)— |
| |
(a) | for “Secretary of State determines” substitute “Welsh Ministers |
| |
| 25 |
(b) | omit “with the Treasury’s consent”. |
| |
(6) | In sub-paragraphs (5) and (6), for “Secretary of State” substitute “Welsh |
| |
| |
16 (1) | Paragraph 13 (making of amending report in relation to local government |
| |
finance report) is amended as follows. |
| 30 |
(2) | In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”. |
| |
(3) | In sub-paragraph (3)— |
| |
(a) | for “Secretary of State” substitute “Welsh Ministers”, |
| |
(b) | for “him” substitute “them”, and |
| |
(c) | for “he proposes” substitute “they propose”. |
| 35 |
(4) | In sub-paragraph (4), for “House of Commons” substitute “Assembly”. |
| |
(5) | In sub-paragraphs (5) and (6)— |
| |
(a) | for “House of Commons” substitute “Assembly”, and |
| |
(b) | for “Secretary of State” substitute “Welsh Ministers”. |
| |
17 (1) | Paragraph 14 (calculation of sums payable to receiving authorities following |
| 40 |
amending report) is amended as follows. |
| |
|
| |
|
| |
|
(2) | In sub-paragraph (1)— |
| |
(a) | for “House of Commons” substitute “Assembly”, and |
| |
(b) | for “Secretary of State” substitute “Welsh Ministers”. |
| |
(3) | In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”. |
| |
(4) | In sub-paragraph (3)(b), for “House of Commons” substitute “Assembly”. |
| 5 |
18 (1) | Paragraph 15 (payments following amending report) is amended as follows. |
| |
(2) | In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”. |
| |
(3) | In sub-paragraph (3)— |
| |
(a) | for “Secretary of State determines” substitute “Welsh Ministers |
| |
| 10 |
(b) | omit “with the Treasury’s consent”. |
| |
(4) | In sub-paragraphs (4) and (5), for “Secretary of State” substitute “Welsh |
| |
| |
Non-Domestic Rating Act 1992 (c. 46) |
| |
19 | The Non-Domestic Rating Act 1992 is amended as follows. |
| 15 |
20 (1) | Section 4 (which modifies Schedule 8 to the LGFA 1988, and which applies |
| |
with modifications for the financial year beginning in 1995 and subsequent |
| |
financial years by virtue of section 3 of the Non-Domestic Rating Act 1994) |
| |
| |
(2) | In the sub-paragraph (3A) set out in subsection (1)(b)— |
| 20 |
(a) | for “Secretary of State” substitute “Welsh Ministers”, and |
| |
(b) | in paragraph (b), for “he considers” substitute “they consider”. |
| |
(3) | In the sub-paragraph (3B) set out in subsection (1)(b)— |
| |
(a) | for “Secretary of State” substitute “Welsh Ministers”, and |
| |
(b) | for “he thinks” substitute “they think”. |
| 25 |
21 | In section 5 (which modifies Schedule 8 to the LGFA 1988, and which applies |
| |
to the financial year beginning in 1995 and subsequent financial years by |
| |
virtue of section 3 of the Non-Domestic Rating Act 1994), in the paragraph |
| |
(d) set out in subsection (1)(b), for “him” in both places substitute “them”. |
| |
Consequential revocation and repeal |
| 30 |
22 | In consequence of the amendments made by this Part of this Schedule— |
| |
(a) | in Schedule 1 to the National Assembly for Wales (Transfer of |
| |
Functions) Order 1999 (SI 1999/672), in the entry for the Local |
| |
Government Finance Act 1988 omit the words from “The functions |
| |
of the Comptroller and Auditor General” to “before the Assembly.”, |
| 35 |
| |
(b) | in Schedule 7 to the Local Government Act 2003 omit paragraph |
| |
| |
|
| |
|
| |
|
| |
| |
| |
23 | The LGFA 1988 is amended as follows. |
| |
24 (1) | Section 90 (payments to and from collection funds) is amended as follows. |
| 5 |
(2) | In subsection (1), for paragraph (d) (and the “and” at the end of that |
| |
| |
“(d) | sums received by the authority under any of the following |
| |
provisions of Schedule 7B (local retention of non-domestic |
| |
rates) that are of a kind specified by the Secretary of State as |
| 10 |
falling to be paid into a billing authority’s collection fund— |
| |
(i) | paragraph 12(2) (payments by Secretary of State |
| |
following local government finance report); |
| |
(ii) | paragraph 12(9) or (10) (payments by Secretary of |
| |
State following revised calculation); |
| 15 |
(iii) | paragraph 15(7) or (8) (payments by Secretary of State |
| |
following amending report), |
| |
(da) | sums received by the authority— |
| |
(i) | under provision made by regulations under |
| |
paragraph 7 of Schedule 7B (regulations about |
| 20 |
administration of payments in respect of the central |
| |
| |
(ii) | under provision made by regulations under |
| |
paragraph 9 of that Schedule (administration of |
| |
payments by billing authorities to major precepting |
| 25 |
authorities) by virtue of sub-paragraph (2)(e) of that |
| |
paragraph (reconciliation payments), |
| |
(iii) | under provision made by regulations under |
| |
paragraph 31 of that Schedule (transitional protection |
| |
| 30 |
(iv) | under provision made by regulations under |
| |
paragraph 37 or 38 of that Schedule (designation of |
| |
areas or classes of hereditament) by virtue of |
| |
paragraph 39 of that Schedule (payments by billing |
| |
authorities to relevant authorities), and”. |
| 35 |
(3) | In subsection (2), for paragraph (c) substitute— |
| |
“(c) | payments to be made by the authority under any of the |
| |
following provisions of Schedule 7B that are of a kind |
| |
specified by the Secretary of State as falling to be met from a |
| |
billing authority’s collection fund— |
| 40 |
(i) | paragraph 12(1) (payments to Secretary of State |
| |
following local government finance report); |
| |
(ii) | paragraph 12(6) or (7) (payments to Secretary of State |
| |
following revised calculation); |
| |
(iii) | paragraph 15(4) or (5) (payments to Secretary of State |
| 45 |
following amending report), |
| |
(ca) | payments made by the authority— |
| |
|
| |
|
| |
|
(i) | under paragraph 6, or under provision made by |
| |
regulations under paragraph 7, of Schedule 7B |
| |
(payments in respect of the central share), |
| |
(ii) | under provision made by regulations under |
| |
paragraph 8 of that Schedule (payments by billing |
| 5 |
authorities to major precepting authorities), |
| |
(iii) | under provision made by regulations under |
| |
paragraph 9 of that Schedule (administration of |
| |
payments by billing authorities to major precepting |
| |
authorities) by virtue of sub-paragraph (2)(e) of that |
| 10 |
paragraph (reconciliation payments), |
| |
(iv) | under provision made by regulations under |
| |
paragraph 31 of that Schedule (transitional protection |
| |
| |
(v) | under provision made by regulations under |
| 15 |
paragraph 37 or 38 of that Schedule (designation of |
| |
areas or classes of hereditament) by virtue of |
| |
paragraph 39 of that Schedule (payments by billing |
| |
authorities to relevant authorities),”. |
| |
25 (1) | Section 97 (principal transfers between funds) is amended as follows. |
| 20 |
(2) | After subsection (2) insert— |
| |
“(2A) | The Secretary of State may by regulations make provision requiring |
| |
a billing authority to transfer from its collection fund to its general |
| |
fund such amounts as may be specified in or determined in |
| |
accordance with the regulations by reference to— |
| 25 |
(a) | sums received by the authority in respect of non-domestic |
| |
rates under this Act, and |
| |
(b) | sums received by the authority under Schedule 7B (local |
| |
retention of non-domestic rates) and required to be paid into |
| |
its collection fund by virtue of provision made by or under |
| 30 |
section 90(1)(d) or (da).” |
| |
(3) | Omit subsection (4A). |
| |
26 (1) | Section 99 (regulations about funds) is amended as follows. |
| |
(2) | In subsection (1)(b), for “, (3) or (4A)” substitute “or (3)”. |
| |
(3) | Omit subsections (3A) and (3B). |
| 35 |
27 | In section 140(2) (separate administration of Parts 3 and 4 in England and |
| |
| |
(a) | at the end of paragraph (a) insert “, and”, and |
| |
(b) | omit paragraphs (c) and (e). |
| |
28 (1) | Section 141 (payments to and from authorities) is amended as follows. |
| 40 |
(2) | In subsection (5)(c), after “such as” insert “paragraph 2 of Schedule 7B or”. |
| |
(3) | In subsection (7), before “paragraph 5(10) and 14 of Schedule 8 below” insert |
| |
“regulations made under paragraph 7 of Schedule 7B below, paragraphs |
| |
12(2), (9) and (10), 15(7) and (8) and 25(1) of that Schedule, regulations made |
| |
under paragraph 26 of that Schedule, paragraph 28(7) of that Schedule, |
| 45 |
regulations made under paragraph 31 of that Schedule,”. |
| |
|
| |
|
| |
|
(4) | In subsection (8), before “paragraph 5 of Schedule 8 below” insert |
| |
“paragraph 6 of Schedule 7B below, regulations made under paragraph 7 of |
| |
that Schedule, paragraphs 12(1), (6) and (7), 15(4) and (5) and 22(1) of that |
| |
Schedule, regulations made under paragraph 26 of that Schedule, |
| |
regulations made under paragraph 31 of that Schedule,”. |
| 5 |
29 | In section 144(2) (definition of “billing authority” etc) at the end insert “; but, |
| |
in the case of references to a billing authority in Part 2 of Schedule 8, this is |
| |
subject to paragraph 3A of that Schedule.” |
| |
| |
30 | In Schedule 13 to the LGFA 1992 (minor and consequential amendments) |
| 10 |
| |
Audit Commission Act 1998 (c. 18) |
| |
31 | In section 28(1) of the Audit Commission Act 1998 (certification of claims, |
| |
returns etc), for paragraph (c) (and the “or” at the end of that paragraph) |
| |
| 15 |
“(c) | for certifying calculations made or information supplied |
| |
under regulations under Schedule 7B to the Local |
| |
Government Finance Act 1988 or a direction under |
| |
paragraph 40 of that Schedule by the body to the Secretary of |
| |
State or a major precepting authority within the meaning of |
| 20 |
| |
Local Government Act 2003 (c. 26) |
| |
32 | The Local Government Act 2003 is amended as follows. |
| |
33 | In section 70 (local retention of rates) omit subsections (4) to (6). |
| |
34 | In Schedule 7 (minor and consequential amendments) omit paragraph 22(a). |
| 25 |
| |
| |
Amendments relating to council tax reduction schemes |
| |
| |
Schedule to be inserted into LGFA 1992 |
| |
1 | After Schedule 1 to the LGFA 1992 insert— |
| 30 |
| |
| |
Council tax reduction schemes |
| |
| |
| |
(a) | “scheme” means council tax reduction scheme, and |
| 35 |
|
| |
|
| |
|
(b) | in relation to a scheme, “the authority” means the billing |
| |
authority which made the scheme or is under a duty to |
| |
| |
Matters to be included in schemes |
| |
2 (1) | A scheme must state the classes of person who are to be entitled to |
| 5 |
a reduction under the scheme. |
| |
(2) | The classes may be determined by reference to, in particular— |
| |
(a) | the income of any person liable to pay council tax to the |
| |
authority in respect of a dwelling; |
| |
(b) | the capital of any such person; |
| 10 |
(c) | the income and capital of any other person who is a |
| |
resident of the dwelling; |
| |
(d) | the number of dependants of any person within paragraph |
| |
| |
(e) | whether the person has made an application for the |
| 15 |
| |
(3) | A scheme must set out the reduction to which persons in each class |
| |
are to be entitled; and different reductions may be set out for |
| |
| |
| 20 |
(a) | a discount calculated as a percentage of the amount which |
| |
would be payable apart from the scheme, |
| |
(b) | a discount of an amount set out in the scheme or to be |
| |
calculated in accordance with the scheme, |
| |
(c) | expressed as an amount of council tax to be paid (lower |
| 25 |
than the amount which would be payable apart from the |
| |
scheme) which is set out in the scheme or is to be calculated |
| |
in accordance with it, or |
| |
(d) | the whole amount of council tax (so that the amount |
| |
| 30 |
(5) | A scheme must state the procedure by which a person may apply |
| |
for a reduction under the scheme. |
| |
(6) | A scheme must state the procedure by which a person can make |
| |
an appeal under section 16 against any decision of the authority |
| |
| 35 |
(a) | the person’s entitlement to a reduction under the scheme, |
| |
| |
(b) | the amount of any reduction to which the person is |
| |
| |
(7) | A scheme must state the procedure by which a person can apply |
| 40 |
to the authority for a reduction under section 13A(1)(b). |
| |
(8) | The Secretary of State may by regulations prescribe other |
| |
requirements for schemes. |
| |
(9) | Regulations under sub-paragraph (8) may in particular— |
| |
(a) | require other matters to be included in a scheme; |
| 45 |
|
| |
|
| |
|
(b) | prescribe classes of person which must or must not be |
| |
| |
(c) | prescribe reductions, including minimum or maximum |
| |
reductions, which must be applicable to persons in |
| |
| 5 |
(d) | prescribe requirements which must be met by the |
| |
procedure mentioned in sub-paragraph (5). |
| |
| |
3 (1) | Before making a scheme, the authority must (in the following |
| |
| 10 |
(a) | consult any major precepting authority which has power |
| |
to issue a precept to it, |
| |
(b) | publish a draft scheme in such manner as it thinks fit, and |
| |
(c) | consult such other persons as it considers are likely to have |
| |
an interest in the operation of the scheme. |
| 15 |
(2) | The fact that this paragraph was not in force when consultation |
| |
under sub-paragraph (1)(a) took place is to be disregarded in |
| |
determining whether there has been compliance with that sub- |
| |
| |
(3) | Having made a scheme, the authority must publish it in such |
| 20 |
manner as the authority thinks fit. |
| |
(4) | The Secretary of State may make regulations about the procedure |
| |
| |
(5) | Regulations under sub-paragraph (4) may in particular— |
| |
(a) | require the authority to produce documents of a particular |
| 25 |
description in connection with the preparation of a |
| |
| |
(b) | include requirements as to the form and content of |
| |
documents produced in connection with the preparation |
| |
| 30 |
(c) | include requirements (in addition to sub-paragraphs (1)(b) |
| |
and (3)) about the manner in which such documents must |
| |
| |
(d) | require the authority to make copies of such documents |
| |
available for inspection by members of the public, or to |
| 35 |
supply copies of such documents to them; |
| |
(e) | include provision about the making of reasonable charges |
| |
for the supply of copies of such documents to members of |
| |
| |
| 40 |
4 (1) | The Secretary of State must by regulations prescribe a scheme |
| |
(“the default scheme”) for the purposes of this paragraph. |
| |
(2) | The first financial year to which the default scheme relates must be |
| |
the year beginning with 1 April 2013. |
| |
(3) | The default scheme must comply with the requirements of— |
| 45 |
|
| |
|