House of Commons Public Bill Committee Proceedings

Session 2012 - 13
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Other Bills before Parliament

1

SUPPLEMENT TO THE VOTES AND PROCEEDINGS

Monday 21 May 2012

Report Stage Proceedings

Local Government Finance Bill, As Amended

New Clauses relating to council tax

Regulations about powers to require information, offences and penalties

Secretary Eric Pickles

Added  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;

(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

Report Stage Proceedings: 21 May 2012
2

Local Government Finance Bill, continued

(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).

(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

Report Stage Proceedings: 21 May 2012
3

Local Government Finance Bill, continued

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.

(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”—

Report Stage Proceedings: 21 May 2012
4

Local Government Finance Bill, continued

(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).

(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”—

Report Stage Proceedings: 21 May 2012
5

Local Government Finance Bill, continued

(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”.’.

Power for HMRC to supply information for purposes of council tax

Secretary Eric Pickles

Added  NC10

To move the following Clause:—

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

(2)
After paragraph 15 insert—



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