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Report Stage Proceedings: 21 May 2012                  

6

 

Local Government Finance Bill, continued

 
 

“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).

 

      (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.

 
 

Report Stage Proceedings: 21 May 2012                  

7

 

Local Government Finance Bill, continued

 
 

      (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.

 

15D(1)  

A person to whom sub-paragraph (2) applies is guilty of an offence if

 

the person discloses without lawful authority any information—

 

(a)    

which comes to the person by virtue of paragraph 15A, 15B or

 

15C, and

 

(b)    

which relates to a particular person.

 

      (2)  

This sub-paragraph applies to—

 
 

Report Stage Proceedings: 21 May 2012                  

8

 

Local Government Finance Bill, continued

 
 

(a)    

a qualifying person for the purpose of paragraph 15A, 15B or

 

15C;

 

(b)    

a person who is or has been a director, member of the

 

committee of management, manager, secretary or other

 

similar officer of a person within paragraph (a);

 

(c)    

a person who is or has been an employee of such a person.

 

      (3)  

A person guilty of an offence under this paragraph is liable—

 

(a)    

on conviction on indictment, to imprisonment for a term not

 

exceeding 2 years or a fine, or both;

 

(b)    

on summary conviction, to imprisonment for a term not

 

exceeding 12 months or a fine not exceeding the statutory

 

maximum, or both.

 

      (4)  

It is not an offence under this paragraph—

 

(a)    

to disclose information in the form of a summary or collection

 

of information so framed as not to enable information relating

 

to any particular person to be identified from it;

 

(b)    

to disclose information which has previously been disclosed

 

to the public with lawful authority.

 

      (5)  

It is a defence for a person (“D”) charged with an offence under this

 

paragraph to prove that at the time of the alleged offence—

 

(a)    

D believed that D was making the disclosure in question with

 

lawful authority and had no reasonable cause to believe

 

otherwise, or

 

(b)    

D believed that the information in question had previously

 

been disclosed to the public with lawful authority and had no

 

reasonable cause to believe otherwise.

 

      (6)  

For the purposes of this paragraph, “lawful authority” has the meaning

 

given by section 123 of the Social Security Administration Act 1992.

 

      (7)  

In relation to an offence under this paragraph committed in England

 

and Wales before the commencement of section 154(1) of the

 

Criminal Justice Act 2003 (increase in maximum term that may be

 

imposed on summary conviction of offence triable either way) the

 

reference in sub-paragraph (3)(b) to 12 months is to be taken as a

 

reference to 6 months.”

 

(3)    

In paragraph 11 (supply of information to authorities: England and Wales), after

 

sub-paragraph (1) insert—

 

“(1A)  

Information may be prescribed under sub-paragraph (1)(d) by

 

reference to—

 

(a)    

how the person concerned came to be in possession or control

 

of the information;

 

(b)    

the purpose for which it is requested by the authority.”

 

(4)    

In paragraph 12 (supply of information to authorities: Scotland), after sub-

 

paragraph (1) insert—

 

“(1A)  

Information may be prescribed under sub-paragraph (1)(d) by

 

reference to—

 

(a)    

how the person concerned came to be in possession or control

 

of the information;

 

(b)    

the purpose for which it is requested by the authority.”

 
 

Report Stage Proceedings: 21 May 2012                  

9

 

Local Government Finance Bill, continued

 
 

(5)    

In paragraph 16 (supply of information by authorities), after sub-paragraph (2)

 

insert—

 

  “(3)  

Information may be prescribed under sub-paragraph (2)(c) by

 

reference to—

 

(a)    

how the first-mentioned authority obtained the information;

 

(b)    

the purpose for which the first-mentioned authority believes

 

that the information would be useful to the other authority.”

 

(6)    

This section comes into force at the end of the period of 2 months beginning with

 

the day on which this Act is passed.’.

 

 

Discounts

 

John Healey

 

Not called  NC2

 

To move the following Clause:—

 

‘(1)    

Section 11 of the LGFA 1992 is amended as follows.

 

(2)    

In subsection (1), for the word “shall”, substitute “may”.

 

(3)    

In subsection (2)—

 

(a)    

for the word “shall”, substitute the word “may”;

 

(b)    

for the word “twice”, substitute the words “a multiple of”.

 

(4)    

Omit subsections (3) and (4) and insert—

 

“(3)    

 

(a)    

In this section “the appropriate percentage” and “multiple” are to

 

be determined by the relevant local authority and approved as

 

part of their Council Tax Reduction Scheme as set out in

 

Schedule 1A.

 

(b)    

The eligibility for any reduction shall be determined as part of

 

the Council Tax Reduction Scheme.

 

(4)    

Schedule 1 to this Act shall have effect for determining who shall be

 

disregarded for the purposes of discount.”.’.

 

 

Report on effects of provisions

 

Hilary Benn

 

Helen Jones

 

Jack Dromey

 

Roberta Blackman-Woods

 

Chris Williamson

 

Negatived on division  NC5

 

To move the following Clause:—

 

‘At a date no later than three years from the implementation of this Act the

 

Secretary of State shall prepare a report detailing the effects of these provisions

 

on—

 
 

Report Stage Proceedings: 21 May 2012                  

10

 

Local Government Finance Bill, continued

 
 

(a)    

the number of people receiving council tax support in each local authority

 

including the number in employment, the number actively seeking work,

 

and the number of pensionable age, and

 

(b)    

the costs incurred by each authority in running the scheme, including the

 

cost of appeals.’.

 

 

Power to set higher amount for second homes

 

Annette Brooke

 

Stephen Gilbert

 

Mr John Leech

 

Tim Farron

 

Not called  NC7

 

To move the following Clause:—

 

‘(1)    

The LGFA 1992 is amended as follows.

 

(2)    

After section 11A insert—

 

“11C  

Higher amount for second homes: England

 

(1)    

For any financial year, a billing authority in England may by

 

determination provide in relation to its area, or such part of its area as it

 

may specify in the determination, that if on any day a dwelling is a second

 

home—

 

(a)    

the discount under section 11(2)(a) shall not apply, and

 

(b)    

the amount of council tax payable in respect of that dwelling and

 

that day shall be increased by such percentage of not more than

 

50 as it may so specify.

 

(2)    

The Secretary of State may by regulations prescribe one or more classes

 

of dwelling in relation to which a billing authority may not make a

 

determination under this section.

 

(3)    

A class of dwellings may be prescribed under subsection (2) by reference

 

to such factors as the Secretary of State thinks fit and may, in particular,

 

be prescribed by reference to—

 

(a)    

the physical characteristics of, or other matters relating to,

 

dwellings;

 

(b)    

the circumstances of, or other matters relating to, any person who

 

is liable to the amount of council tax concerned.

 

(4)    

Where a determination under this section has effect in relation to a class

 

of dwellings—

 

(a)    

the billing authority may not make a determination under section

 

11A(3), (4) or (4A) in relation to that class, and

 

(b)    

any determination that has been made under section 11A(3), (4)

 

or (4A) ceases to have effect in relation to that class.

 

(5)    

A billing authority may make a determination varying or revoking a

 

determination under this section for a financial year, but only before the

 

beginning of the year.

 
 

Report Stage Proceedings: 21 May 2012                  

11

 

Local Government Finance Bill, continued

 
 

(6)    

A billing authority which makes a determination under this section must

 

publish a notice of it in at least one newspaper circulating in its area and

 

do so before the end of the period of 21 days beginning with the date of

 

the determination.

 

(7)    

Failure to comply with subsection (6) does not affect the validity of a

 

determination.

 

(8)    

For the purposes of this section, the Secretary of State may by regulations

 

prescribe the definition of a dwelling to be considered a “second home”.

 

(3)    

In section 11(2) (discounts: no chargeable residents) after “sections 11A”, insert

 

“, 11C”.

 

(4)    

In section 11A (discounts: special provision for England) after subsection (4B)

 

(inserted by section 9) insert—

 

“(4D)    

Subsections (3), (4) and (4A) are subject to section 11C (4).”.

 

(5)    

In section 66(2)(b) (matters to be questioned only by judicial review), after

 

“section 8(2), 11A”, insert “, 11C”.

 

(6)    

In section 67(2)(a) (functions to be discharged only by authority), after “section

 

8(2), 11A”, insert “, 11C”.’.

 

 

Secretary Eric Pickles

 

Agreed to  42

 

Page  5,  line  2  [Clause  8],  at end insert—

 

‘(aa)    

in the case of a dwelling situated in the area of a billing authority

 

in Wales, is to be reduced to the extent, if any, required by any

 

council tax reduction scheme made under regulations under

 

subsection (2B) which applies to that dwelling;’.

 

Secretary Eric Pickles

 

Agreed to  43

 

Page  5,  line  4  [Clause  8],  after ‘paragraph (a)’ insert ‘or (aa)’.

 

Secretary Eric Pickles

 

Agreed to  44

 

Page  5,  line  12  [Clause  8],  at end insert—

 

‘(2A)    

Schedule 1A (which contains provisions about schemes under subsection

 

(2)) has effect.

 

(2B)    

The Welsh Ministers may by regulations—

 

(a)    

require a person or body specified in the regulations to make a

 

scheme specifying the reductions which are to apply to amounts

 

of council tax payable, in respect of dwellings to which the

 

scheme applies, by persons to whom the scheme applies,

 

(b)    

impose requirements on that person or body regarding the

 

matters which must be included in that scheme, and

 

(c)    

make other provision for and in connection with such schemes.

 

(2C)    

Schedule 1B (which contains further provisions about regulations under

 

subsection (2B) and about schemes under those regulations) has effect.’.

 
 

Report Stage Proceedings: 21 May 2012                  

12

 

Local Government Finance Bill, continued

 
 

Mr Nick Raynsford

 

Not selected  5

 

Page  5,  line  17  [Clause  8],  at end insert—

 

‘(4A)    

In exercising its powers under subsection (1)(b), each authority must have regard

 

to the impact of its scheme on the living standards of those persons in its area

 

who, prior to the introduction of the scheme, were receiving council tax benefit.

 

(4B)    

In exercising its powers under subsection (1)(b), each authority must have regard

 

to the impact of its scheme on the living standards of those persons in its area,

 

below pensionable age, who are in employment or are actively seeking

 

employment.’.

 

Secretary Eric Pickles

 

Agreed to  45

 

Page  5  [Clause  8],  leave out lines 18 and 19 and insert—

 

‘( )    

No regulations under subsection (2B) are to be made unless a draft of the

 

statutory instrument containing them has been laid before, and approved

 

by a resolution of, the National Assembly for Wales.’.

 

Secretary Eric Pickles

 

Agreed to  46

 

Page  5,  line  21  [Clause  8],  at end insert ‘or regulations under subsection (2B)’.

 

Secretary Eric Pickles

 

Agreed to  47

 

Page  5,  line  24  [Clause  8],  leave out ‘Schedule to be inserted as Schedule 1A’ and

 

insert ‘Schedules to be inserted as Schedules 1A and 1B’.

 

Secretary Eric Pickles

 

Agreed to  48

 

Page  5,  line  27  [Clause  8],  at end insert ‘under section 13A(2) of the LGFA 1992’.

 

Mr Nick Raynsford

 

John Healey

 

Not called  6

 

Page  5,  line  28  [Clause  8],  leave out ‘2013’ and insert ‘2014’.

 

Mr Nick Raynsford

 

John Healey

 

Not called  7

 

Page  5,  line  29  [Clause  8],  leave out ‘2013’ and insert ‘2014’.

 

 

Annette Brooke

 

Stephen Gilbert

 

Mr John Leech

 

Tim Farron

 

Not called  4

 

Page  7,  line  41  [Clause  10],  at end insert—

 

‘(12A)    

After sub-paragraph (7) insert—

 
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