House of Commons Amendments

Session 2012 - 13
Internet Publications
Other Bills before Parliament

53

House of Commons

Monday 21 May 2012

Consideration of Bill

Local Government Finance Bill, As Amended

Note

The Amendments have been arranged in accordance with the Local Government

Finance Bill (Programme (No. 2)) Motion to be proposed by Secretary Eric Pickles.

New Clauses relating to council tax

Regulations about powers to require information, offences and penalties

Secretary Eric Pickles

NC9

To move the following Clause:—

‘(1)
The LGFA 1992 is amended as follows.

(2)
After section 14 insert—

“14A
Regulations about powers to require information

(1)
The appropriate authority may by regulations provide for the exercise, for

prescribed council tax purposes, of—

(a)
powers to require the provision of information;

(b)
powers to require a person to enter into arrangements under

which access is permitted to the person’s electronic records.

(2)
The appropriate authority may by regulations make provision about

arrangements for access to electronic records for prescribed council tax

purposes where the arrangements are entered into otherwise than under a

requirement of the kind mentioned in subsection (1)(b).

(3)
The appropriate authority may by regulations—

(a)
make provision about the persons by whom powers conferred by

regulations under this section may be exercised;

(b)
make provision about the persons by whom arrangements under

regulations under this section may be made;

Consideration of Bill: 21 May 2012
54

Local Government Finance Bill, continued

(c)
in particular, make provision for the authorisation by billing

authorities of persons to exercise those powers or make those

arrangements.

(4)
The provision that may be made by regulations under this section

includes, in particular, provision equivalent to—

(a)
provision made by a relevant enactment, or

(b)
provision that is capable of being made under a relevant

enactment,


with such modifications as the appropriate authority thinks fit

(5)
For the purposes of subsection (4), each of the following enactments as it

had effect on the day on which the Local Government Finance Act 2012

was passed is a “relevant enactment”—

(a)
section 109A(8) of the Social Security Administration Act 1992

(application of section 109B of that Act to the Crown);

(b)
section 109B of that Act (powers to require information);

(c)
section 110A of that Act (authorisations by local authorities to

exercise powers of investigation);

(d)
section 110AA of that Act (power of local authority to require

electronic access to information);

(e)
section 121DA of that Act (interpretation of Part 6 of that Act);

(f)
section 191 of that Act (interpretation of that Act).

(6)
This section does not affect the operation of Schedule 2 (administration

of council tax).

(7)
In this section “council tax purposes” means purposes relating to a

person’s liability to pay council tax.

14B
Regulations about offences

(1)
The appropriate authority may by regulations provide for the creation of

offences that may be committed by a person in prescribed

circumstances—

(a)
by intentionally delaying or obstructing a person in the exercise

of a power conferred by regulations under section 14A(1);

(b)
by refusing or failing to comply with any requirement under

regulations under section 14A(1)(b) or with the requirements of

any arrangements entered into in accordance with such

regulations;

(c)
by refusing or failing, when required to do so by or under this Act

or by or under regulations made under this Act, to provide any

information or document in connection with a person’s liability

to pay council tax;

(d)
by making a false statement or representation in connection with

such liability;

(e)
by providing, or causing or allowing to be provided, in

connection with such liability, a document or information which

is false;

(f)
by failing to notify, or causing or allowing a person to fail to

notify, a matter that is relevant to such liability (including in

particular any matter that is required to be notified by or under

this Act or by or under regulations made under this Act).

Consideration of Bill: 21 May 2012
55

Local Government Finance Bill, continued

(2)
Regulations under subsection (1)(a), (b) or (c)—

(a)
must provide for an offence under the regulations to be triable

only summarily;

(b)
may not provide for such an offence to be punishable with a fine

exceeding level 3 on the standard scale.

(3)
Regulations under subsection (1)(a), (b) or (c)—

(a)
may provide, in a case where a person is convicted of an offence

under the regulations and the act or omission constituting the

offence continues after the conviction, for the person to be guilty

of a further offence and liable on summary conviction to a daily

fine;

(b)
may not provide for the daily fine to exceed £40.

(4)
Regulations under subsection (1)(d), (e) or (f) that create an offence that

may only be committed by a person acting dishonestly—

(a)
must provide for the offence to be triable summarily or on

indictment;

(b)
may not provide for the offence to be punishable on summary

conviction with imprisonment for a term exceeding 12 months or

with a fine exceeding the statutory maximum;

(c)
may not provide for the offence to be punishable on conviction

on indictment with imprisonment for a term exceeding 7 years

(and may provide for the offence to be punishable on conviction

on indictment with a fine).

(5)
Regulations under this section which create an offence within subsection

(4) that may be committed before the date that section 154(1) of the

Criminal Justice Act 2003 comes into force may not provide for such an

offence committed before that date to be punishable on summary

conviction with imprisonment for a term exceeding 6 months.

(6)
Regulations under subsection (1)(d), (e) or (f) that create an offence that

may be committed by a person acting otherwise than dishonestly—

(a)
must provide for the offence to be triable only summarily;

(b)
may not provide for the offence to be punishable with

imprisonment for a term exceeding 51 weeks or with a fine

exceeding level 5 on the standard scale.

(7)
Regulations under this section which create an offence within subsection

(6) that may be committed before the date that section 281(5) of the

Criminal Justice Act 2003 comes into force may not provide for such an

offence committed before that date to be punishable with imprisonment

for a term exceeding 3 months.

(8)
The appropriate authority may by regulations make provision—

(a)
about defences to an offence under regulations under this

section;

(b)
about the commission by a body corporate of such an offence;

(c)
about the conduct of proceedings for such an offence;

(d)
about the time limits for bringing such proceedings;

(e)
about the determination of issues arising in such proceedings;

(f)
about other matters of procedure and evidence in relation to such

offences.

Consideration of Bill: 21 May 2012
56

Local Government Finance Bill, continued

(9)
The provision that may be made by regulations under this section

includes, in particular, provision equivalent to—

(a)
provision made by a relevant enactment, or

(b)
provision that is capable of being made under a relevant

enactment,


with such modifications as the appropriate authority thinks fit

(10)
For the purposes of subsection (9), each of the following enactments as it

had effect on the day on which the Local Government Finance Act 2012

was passed is a “relevant enactment”—

(a)
section 111 of the Social Security Administration Act 1992

(offences relating to powers under that Act);

(b)
section 111A of that Act (dishonest representations for obtaining

benefit etc);

(c)
section 112 of that Act (false representations for obtaining

benefit etc.);

(d)
section 115 of that Act (offences by bodies corporate);

(e)
section 116 of that Act (legal proceedings);

(f)
section 121DA of that Act (interpretation of Part 6 of that Act);

(g)
section 191 of that Act (interpretation of that Act).

14C
Regulations about penalties

(1)
The appropriate authority may by regulations make provision for the

imposition of a penalty by a billing authority on a person where in

prescribed circumstances—

(a)
that person’s act or omission results or could result in the amount

of council tax that a person (“P”) is liable to pay being reduced

or subject to a discount, and

(b)
P is not or will not be entitled to that reduction or discount.

(2)
The appropriate authority may by regulations make provision for the

imposition of a penalty by a billing authority on a person where in

prescribed circumstances—

(a)
that person’s act or omission results or could result in a dwelling

in respect of which a person (“P”) would otherwise be liable to

pay council tax being treated as an exempt dwelling for a period,

and

(b)
the dwelling is not or will not be an exempt dwelling for all or

part of that period.

(3)
Regulations under this section must—

(a)
make provision with the effect that a penalty may only be

imposed on a person where the person agrees to the imposition

of the penalty as an alternative to criminal proceedings being

taken against the person in respect of the act or omission to

which the penalty relates,

(b)
make provision with the effect that a penalty may only be

imposed on a person where the person has not been charged with

an offence in respect of the act or omission to which the penalty

relates, or

(c)
make provision within paragraph (a) and (b).

(4)
This section does not affect the operation of Schedule 3 (penalties).

Consideration of Bill: 21 May 2012
57

Local Government Finance Bill, continued

(5)
The provision that may be made by regulations under this section

includes, in particular, provision equivalent to—

(a)
provision made by a relevant enactment, or

(b)
provision that is capable of being made under a relevant

enactment,


with such modifications as the appropriate authority thinks fit.

(6)
For the purposes of subsection (5), each of the following is a “relevant

enactment”—

(a)
section 115A of the Social Security Administration Act 1992

(penalty as alternative to prosecution);

(b)
section 115B of that Act (penalty as alternative to prosecution:

colluding employers etc);

(c)
section 115C of that Act (penalties in respect of incorrect

statements etc);

(d)
section 115D of that Act (penalties in respect of failures to

disclose information);

(e)
section 121DA of that Act (interpretation of Part 6 of that Act);

(f)
section 191 of that Act (interpretation of that Act).

(7)
The reference in subsection (6)—

(a)
to section 115C or 115D of the Social Security Administration

Act 1992 is to that section without the repeals in it contained in

Part 1 of Schedule 14 to the Welfare Reform Act 2012;

(b)
to any other provision of that Act is to the provision as it had

effect on the day on which the Local Government Finance Act

2012 was passed.

14D
Sections 14A to 14C: supplementary

(1)
In sections 14A to 14C—

“the appropriate authority” means—

(a)
the Secretary of State, in relation to England, and

(b)
the Welsh Ministers, in relation to Wales;

“prescribed”, in relation to regulations made by the Welsh

Ministers, means prescribed by such regulations.

(2)
A statutory instrument containing regulations made by the Secretary of

State under any of sections 14A to 14C may not be made unless a draft

of the instrument has been laid before and approved by a resolution of

each House of Parliament.

(3)
A statutory instrument containing regulations made by the Welsh

Ministers under any of sections 14A to 14C may not be made unless a

draft of the instrument has been laid before and approved by a resolution

of the National Assembly for Wales.”

(3)
In section 113(3) (application of negative procedure to orders and regulations

under the Act), after “except in the case of regulations under section” insert “14A,

14B, 14C or”.’.

Consideration of Bill: 21 May 2012
58

Local Government Finance Bill, continued

Power for HMRC to supply information for purposes of council tax

Secretary Eric Pickles

NC10

To move the following Clause:—

‘(1)
Schedule 2 to the LGFA 1992 (administration) is amended as follows.

(2)
After paragraph 15 insert—

“15A (1)
A Revenue and Customs official may supply information which is

held by the Revenue and Customs in connection with a function of the

Revenue and Customs to a qualifying person for prescribed purposes

relating to council tax.

      (2)
The following are qualifying persons for the purpose of this

paragraph—

(a)
a billing authority in England;

(b)
a person authorised to exercise any function of such an

authority relating to council tax;

(c)
a person providing services to such an authority relating to

council tax.

      (3)
Information supplied under this paragraph may be used for another

prescribed purpose relating to council tax.

      (4)
Information supplied under this paragraph may be supplied to another

qualifying person for a prescribed purpose relating to council tax

(whether or not that is a purpose for which it was supplied).

      (5)
In this paragraph—

“Revenue and Customs official”,

“the Revenue and Customs”, and

“function of the Revenue and Customs”,


have the same meaning as in section 18 of the Commissioners for

Revenue and Customs Act 2005.

15B(1)
A Revenue and Customs official may supply information which is

held by the Revenue and Customs in connection with a function of the

Revenue and Customs to a qualifying person for prescribed purposes

relating to council tax.

      (2)
The following are qualifying persons for the purpose of this

paragraph—

(a)
a billing authority in Wales;

(b)
a person authorised to exercise any function of such an

authority relating to council tax;

(c)
a person providing services to such an authority relating to

council tax.

      (3)
Information supplied under this paragraph may be used for another

prescribed purpose relating to council tax.

      (4)
Information supplied under this paragraph may be supplied to another

qualifying person for a prescribed purpose relating to council tax

(whether or not that is a purpose for which it was supplied).

Consideration of Bill: 21 May 2012
59

Local Government Finance Bill, continued

      (5)
In this paragraph—

“Revenue and Customs official”, “the Revenue and Customs” and

“function of the Revenue and Customs” have the same meaning

as in section 18 of the Commissioners for Revenue and Customs

Act 2005;

“prescribed” means prescribed by regulations made by the Welsh

Ministers.

      (6)
Regulations under this paragraph must not be made except with the

consent of the Commissioners for Her Majesty’s Revenue and

Customs.

      (7)
A statutory instrument containing regulations under this paragraph is

subject to annulment in pursuance of a resolution of the National

Assembly for Wales.

15C(1)
A Revenue and Customs official may supply information which is

held by the Revenue and Customs in connection with a function of the

Revenue and Customs to a qualifying person for prescribed purposes

relating to council tax.

      (2)
The following are qualifying persons for the purpose of this

paragraph—

(a)
a local authority;

(b)
a person authorised to exercise any function of such an

authority relating to council tax;

(c)
a person providing services to such an authority relating to

council tax.

      (3)
Information supplied under this paragraph may be used for another

prescribed purpose relating to council tax.

      (4)
Information supplied under this paragraph may be supplied to another

qualifying person for a prescribed purpose relating to council tax

(whether or not that is a purpose for which it was supplied).

      (5)
In this paragraph—

“Revenue and Customs official”, “the Revenue and Customs” and

“function of the Revenue and Customs” have the same meaning

as in section 18 of the Commissioners for Revenue and Customs

Act 2005;

“prescribed” means prescribed by regulations made by the Scottish

Ministers.

      (6)
Regulations under this paragraph must not be made except with the

consent of the Commissioners for Her Majesty’s Revenue and

Customs.

      (7)
Regulations under this paragraph—

(a)
are subject to the negative procedure; and

(b)
may make—

(i)
different provision for different purposes, including

different provision for different areas or for different

authorities, and

(ii)
such incidental, consequential, transitional or

supplementary provision as the Scottish Ministers

think necessary or expedient.



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