Lords Amendments to the Local Government Finance Bill

Session 2012 - 13
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Other Bills before Parliament

Lords Amendments to the Local Government Finance Bill

LORDS amendments to the
Local Government Finance Bill
[The page and line references are to HL Bill 24, the bill as first printed for the Lords.]
Clause 1
1
Page 1, line 21, at end insert—

“( )
paragraph 9A (regulations about payments by billing authorities to

major precepting authorities out of deductions from central share

payments);”
2
Page 2, line 6, at end insert—

“( )
paragraph 37 or 38 (regulations about designated areas or classes of

hereditament), if the regulations contain provision within

paragraph 39 (payments to relevant authorities).”
Before Clause 9
3
Insert the following new Clause—

“Council tax reduction schemes: review

(1)
The Secretary of State shall make provision for an independent review of

all council tax reduction schemes made under the provisions of this Act, to

consider their effectiveness, efficiency, fairness and transparency and their

impact on the localism agenda; and to make recommendations as to

whether such schemes should be brought within universal credit.

(2)
A review under subsection (1) shall take place within three years after this

Act comes into effect.”
Clause 11
4
Page 7, line 43, leave out from beginning to end of line 2 on page 8 and insert—

“(9)
In determining whether a dwelling is a long-term empty dwelling,

no account is to be taken of any one or more periods of not more

2

than 6 weeks during which either of the conditions in subsection

(8)(a) and (b) is not met (or neither of them is met).

(10)
The Secretary of State may by regulations substitute a different

period (of not less than 6 weeks) for the period which is for the time

being specified in subsection (9).””
Clause 12
5
Page 9, line 5, leave out subsection (2) and insert—

“( )
This section comes into force on such day as the Secretary of State may by

order made by statutory instrument appoint.”
Clause 13
6
Page 12, line 28, at end insert—

“(3A)
Where—

(a)
regulations under this section specify a sum as a penalty (or a

minimum or maximum penalty), and

(b)
it appears to the Treasury that there has been a change in the value

of money since those regulations were made or (as the case may be)

the last occasion when an order under this subsection was made,


the Treasury may by order substitute for that sum such other sum as

appears to them to be justified by the change.

(3B)
An order under subsection (3A) does not apply in relation to any act done

or omission which began before the date on which the order comes into

force.”
7
Page 12, line 29, after “of” insert “paragraph 1 of”
8
Page 13, line 21, at end insert—

“( )
In section 18(1)(c) (death of person liable for penalty), after “him” insert

“under regulations under section 14C or”.”
9
Page 13, line 24, at end insert—

“( )
Schedule 3 (penalties) is amended as follows.

( )
After paragraph 3(1) (appeals) insert—

“(1A)
A person (“P”) may appeal to a valuation tribunal if aggrieved by

the imposition on P of a penalty under regulations under section

14C, unless P agreed to the imposition of the penalty as an

alternative to criminal proceedings being taken against P in

respect of the act or omission to which the penalty relates.”

( )
After paragraph 3(3) insert—

  “(4)
Where a penalty is imposed on a person (“P”) under regulations

under section 14C, and P alleges that there is no power in the case

concerned to impose a penalty of the amount imposed, P may

appeal to a valuation tribunal under this sub-paragraph against

the imposition.”

( )
In paragraph 6(1) and (5) (regulations about collection) after “paragraph 1

or 2 above” insert “or under regulations under section 14C”.

3

( )
In Schedule 11 to the LGFA 1988 (tribunals), in paragraph 10A(1)(d)

(orders), after “under” insert “regulations under section 14C of or”.”
After Clause 13
10
Insert the following new Clause—

“Calculation of billing authority’s council tax base

(1)
In section 34 of the LGFA 1992 (calculations to be made in setting council

tax: additional calculations where special item relates to part only of billing

authority’s area), after subsection (4) insert—

“(5)
Regulations under subsection (4) that apply to billing authorities in

England may contain different rules for the purposes of calculating

item TP in relation to different kinds of special item.”

(2)
In section 45 of the LGFA 1992 (calculations to be made in setting council

tax: additional calculations where special item relates to part only of major

precepting authority’s area), after subsection (5) insert—

“(5A)
Regulations under subsection (4) that apply to authorities in

England may contain different rules for the purposes of calculating

item TP in relation to different kinds of special item.

(5B)
Regulations under subsection (4) that make provision by virtue of

subsection (5A) may make consequential amendments to this

Act.””
Clause 15
11
Page 17, line 7, at end insert—

“( )
In Schedule 11 to the LGFA 1988, in paragraph 8(3)(ea) (regulations about

procedure before tribunals)—

(a)
for sub-paragraph (iv) substitute—

“(iv)
paragraph 15A or 15B of Schedule 2 to the 1992

Act or regulations under that Schedule;”,

(b)
omit the “or” following that sub-paragraph, and

(c)
after “1996” insert “or of information supplied under section 131 of

the Welfare Reform Act 2012 for purposes relating to council tax;”.”
12
Page 17, line 8, leave out subsection (6)
After Clause 15
13
Insert the following new Clause—

“Power for HMRC to supply information for purposes of rates in Northern

Ireland

(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

rates.

(2)
The following are qualifying persons—

4

(a)
the Department of Finance and Personnel in Northern Ireland

(“DFP”);

(b)
the Northern Ireland Housing Executive (“NIHE”);

(c)
a person authorised to exercise any function of DFP or NIHE

relating to rates;

(d)
a person providing services to DFP or NIHE relating to rates.

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

prescribed purpose relating to rates.

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

qualifying person for a prescribed purpose relating to rates (whether or not

that is a purpose for which it was supplied).

(5)
A person to whom subsection (6) applies is guilty of an offence if the person

discloses without lawful authority any information—

(a)
which comes to the person by virtue of this section, and

(b)
which relates to a particular person.

(6)
This subsection applies to—

(a)
a qualifying person other than DFP;

(b)
a person who is or has been a director, member of the committee of

management, manager, secretary or other similar officer of a

qualifying person;

(c)
a person who is or has been an employee of a qualifying person.

(7)
A person guilty of an offence under this section 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

6 months or a fine not exceeding the statutory maximum, or both.

(8)
It is not an offence under this section—

(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.

(9)
It is a defence for a person (“D”) charged with an offence under this section

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.

(10)
For the purposes of this section, “lawful authority” has the meaning given

by section 117 of the Social Security Administration (Northern Ireland) Act

1992.

(11)
In this section—

“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;

5

“rates” has the same meaning as in the Rates (Northern Ireland) Order

1977 (S.I. 1977/2157 (N.I.28));

“prescribed” means prescribed by regulations made by DFP.

(12)
Regulations under this section must not be made except with the consent

of the Commissioners for Her Majesty’s Revenue and Customs.

(13)
The power to make regulations under this section is exercisable by

statutory rule for the purposes of the Statutory Rules (Northern Ireland)

Order 1979 (S.I. 1979/1573 (N.I.12)).

(14)
Regulations under this section are to be subject to negative resolution

(within the meaning of section 41(6) of the Interpretation Act (Northern

Ireland) 1954).”
Clause 17
14
Page 17, line 27, leave out “an Act” and insert “any of the following”
15
Page 17, line 28, at end insert “—

( )
an Act of Parliament;

( )
an Act of the Scottish Parliament;

( )
an Act or Measure of the National Assembly for Wales;

( )
Northern Ireland legislation as defined in section 24 of the

Interpretation Act 1978.”
Clause 19
16
Page 18, line 2, leave out “subsection (2)” and insert “subsections (2) and (2A)”
17
Page 18, line 3, leave out “Sections 15 and 17 extend” and insert “Section 15

extends”
18
Page 18, line 3, at end insert—

“(2A)
Sections (Power for HMRC to supply information for purposes of rates in

Northern Ireland) and 17 extend to England and Wales, Scotland and

Northern Ireland.”
Schedule 1
19
Page 19, line 33, at end insert—

“(ba)
amounts received by the Secretary of State in the year under

regulations under section 99(3) (treatment of surplus or deficit in

collection fund) that make provision in relation to non-domestic

rates,”
20
Page 20, line 14, at end insert “, and

(g)
amounts received by the Secretary of State in the year under

regulations under paragraph 39A (payments following estimates

of amounts to be disregarded).”
21
Page 20, line 16, at end insert—

“(za)
payments made by the Secretary of State in the year under

regulations under section 99(3) that make provision in relation to

non-domestic rates,”
22
Page 20, line 24, at end insert “, and

6

(e)
payments made by the Secretary of State in the year under

regulations under paragraph 39A.”
23
Page 20, line 33, leave out “and (c)” and insert “, (ba), (c) and (g)”
24
Page 20, line 35, leave out “(2)(a)” insert “(2)(za), (a) and (e)”
25
Page 22, line 10, leave out “sub-paragraph (2)” and insert “this paragraph”
26
Page 22, line 20, at end insert—

    “( )
This paragraph is subject to regulations under paragraph 7A.”
27
Page 22, line 35, at end insert—

“( )
about the making of a payment by a billing authority to the

Secretary of State or vice versa where—

(i)
a calculation of a payment under paragraph 6 is made by

reference to an estimate of an amount, and

(ii)
it is subsequently determined that the actual amount is

more or less than the estimate.”
28
Page 22, line 35, at end insert—

“Regulations about deductions from central share payments

7A  (1)
The Secretary of State may by regulations make provision for the

deduction from a payment to be made under paragraph 6 by a billing

authority to the Secretary of State of an amount to be determined in

accordance with the regulations.

      (2)
The regulations may, in particular, make provision for the determination

of an amount to be deducted to be made by reference to the operation in

relation to the billing authority of section 47 (discretionary relief).

      (3)
The consent of the Treasury is required to regulations under this

paragraph.”
29
Page 23, line 13, leave out “the local share of”
30
Page 23, line 16, leave out “sub-paragraph (4)” and insert “this paragraph”
31
Page 23, line 26, at end insert—

    “( )
The regulations may not have the effect that the total amount payable by

a billing authority under the regulations for a year exceeds the billing

authority’s local share of its non-domestic rating income for a year.”
32
Page 23, line 36, leave out “or this paragraph” and insert “, this paragraph or Part

6 (funds) so far as applying to non-domestic rates”
33
Page 24, line 6, at end insert—

“(ea)
about the making of a payment by a billing authority to a major

precepting authority or vice versa where—

(i)
a calculation of a payment under regulations under

paragraph 8 is made by reference to an estimate of an

amount, and

(ii)
it is subsequently determined that the actual amount is

more or less than the estimate;”
34
Page 24, line 7, leave out “audit” and insert “certification”