Local Government Finance Bill (HC Bill 142)

Local Government Finance BillPage 40

37 (1) Section 90 of that Act (payments to and from collection funds) is amended
as follows.

(2) In subsection (1)—

(a) in paragraph (d)(i), for “following local government finance report”
5substitute “for a relevant year”;

(b) in paragraph (d)(iii), for “amending report” substitute “amending
statement”;

(c) in paragraph (da), omit sub-paragraphs (i) and (iii).

(3) In subsection (2)—

(a) 10in paragraph (c)(i), for “following local government finance report”
substitute “for a relevant year”;

(b) in paragraph (c)(iii), for “amending report” substitute “amending
statement”;

(c) in paragraph (ca), omit sub-paragraphs (i) and (iv).

38 15In section 140 of that Act (separate administration in England and Wales), in
subsection (2), omit paragraph (d) (so far as it has not already been
repealed).

39 (1) Section 141 of that Act (payments to and from authorities) is amended as
follows.

(2) 20In subsection (5)(b), omit “79(2),”.

(3) In subsection (7)—

(a) omit “83, 84C,”;

(b) omit “regulations made under paragraph 7 of Schedule 7B below,”;

(c) for “that Schedule,” (in the first place it occurs) substitute “Schedule
257B below,”;

(d) after “Schedule 7B below,” (as inserted by paragraph (c)) insert
“regulations made under paragraph 27A of that Schedule,”;

(e) omit “regulations made under paragraph 28 of that Schedule,
paragraph 30(6) of that Schedule,”.

(4) 30In subsection (8)—

(a) omit “83, 84C,”;

(b) omit from “paragraph 6” to “paragraph 7 of that Schedule,”;

(c) for “, 17(4) and (5) and 24(1) of that Schedule,” substitute “and 17(4)
and (5) of Schedule 7B below,”;

(d) 35after “Schedule 7B below,” (as inserted by paragraph (c)) insert
“regulations made under paragraph 27A of that Schedule,”;

(e) omit “regulations made under paragraph 28 of that Schedule,”.

40 In section 143 of that Act (orders and regulations), in subsection (9D)—

(a) omit paragraphs (b), (c) and (e);

(b) 40after paragraph (d) insert—

(da) paragraph 27A (regulations about calculation of
safety net reconciliation payments);”.

41 In Schedule 7 to that Act (non-domestic rating: multipliers), in paragraph
6(4), for the words from “is invalid” to the end substitute “for a financial year
45is invalid unless it is made on or before 31 December in the preceding
financial year.”

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Local Government Finance Act 1992

42 In section 52ZF of the Local Government Finance Act 1992 (billing
authority’s duty to make substitute calculations where excessive increase in
council tax), in subsection (3)(a), omit “revenue support grant,”.

43 5In section 52ZJ of that Act (major precepting authority’s duty to make
substitute calculations where excessive increase in council tax), in subsection
(4)(a), omit “revenue support grant,”.

44 In section 69(1) of that Act (interpretation of Part 1), omit the entry for
“revenue support grant” (so far as it has not already been repealed).

10Greater London Authority Act 1999

45 (1) Section 86 of the Greater London Authority Act 1999 (provisions
supplemental to section 85) is amended as follows.

(2) In subsection (4D), omit paragraph (b) (but not the “and” after it).

(3) In subsection (4E)(a), omit “report or”.

(4) 15In subsection (4F)—

(a) omit “report or”,

(b) in paragraph (a), omit “or (b)”, and

(c) in that paragraph, for “the local government finance report”
substitute “the determination of payments made by the Secretary of
20State under paragraph 13 of Schedule 7B to the Local Government
Finance Act 1988”.

46 In section 99 of the Greater London Authority Act 1999, omit the entry for
“local government finance report”.

47 In section 102 of that Act (distribution of grants), in subsection (2), omit
25paragraph (a).

Consequential repeals

48 In consequence of the provision made by section 1 and this Schedule, omit
the following provisions—

(a) in Schedule 10 to the Local Government Finance Act 1992,
30paragraphs 10, 11, 13 and 15;

(b) in Schedule 13 to that Act, paragraph 84(2);

(c) in Schedule 7 to the Local Government Act 2003, paragraphs 13 to 15;

(d) in the Local Government Finance Act 2012, section 2 and Schedule 2.

Section 6

SCHEDULE 2 35Power to reduce non-domestic rating multipliers

1 Part 3 of the Local Government Finance Act 1988 (non-domestic rating) is
amended as follows.

2 (1) Section 44 (occupied hereditaments: supplementary) is amended as follows.

Local Government Finance BillPage 42

(2) In subsection (4), for “subsection (5)” substitute “subsections (4A) and (5)”.

(3) After subsection (4) insert—

(4A) Where one or more multiplier discounts has effect for the billing
authority’s area for the financial year, B is the non-domestic rating
5multiplier for the area for the financial year.”

(4) In subsection (7), for “subsection (8)” substitute “subsections (7A) and (8)”.

(5) After subsection (7) insert—

(7A) Where one or more multiplier discounts has effect for the billing
authority’s area for the financial year, D is the small business non-
10domestic rating multiplier for the area for the financial year.”

3 (1) Section 46 (unoccupied hereditaments: supplementary) is amended as
follows.

(2) In subsection (3), for “subsection (4)” substitute “subsections (3A) and (4)”.

(3) After subsection (3) insert—

(3A) 15Where one or more multiplier discounts has effect for the billing
authority’s area for the financial year, B is the non-domestic rating
multiplier for the area for the financial year.”

4 Part 1 of Schedule 7 (non-domestic rating multipliers) is amended as
follows.

5 (1) 20Paragraph 3 is amended as follows.

(2) In sub-paragraph (4), at the end insert—

“This is subject to sub-paragraph (4A) below.”

(3) After sub-paragraph (4) insert—

(4A) If a multiplier discount specified under paragraph 6A below has
25effect for a billing authority’s area for a chargeable financial year,
the small business non-domestic rating multiplier for that area for
the year shall be the amount under sub-paragraph (4) above,
less—

(a) the multiplier discount, or

(b) 30in a case where more than one multiplier discount has
effect for the area, the sum of those multiplier discounts.”

6 (1) Paragraph 3A is amended as follows.

(2) In sub-paragraph (2)—

(a) in paragraph (a), for “paragraph 3” substitute “paragraph 3(4)”;

(b) 35at the end insert—

“This is subject to sub-paragraph (3) below.”

(3) After sub-paragraph (2) insert—

(3) If a multiplier discount specified under paragraph 6A below has
effect for a billing authority’s area for a chargeable financial year,
40the non-domestic rating multiplier for that area for the year shall
be the amount given by sub-paragraph (2) above, less—

(a) the multiplier discount, or

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(b) in a case where more than one multiplier discount has
effect for the area, the sum of those multiplier discounts.”

7 (1) Paragraph 4 is amended as follows.

(2) The existing text becomes sub-paragraph (1).

(3) 5At the end of that sub-paragraph insert—

“This is subject to sub-paragraph (2) below.”

(4) After sub-paragraph (1) insert—

(2) If a multiplier discount specified under paragraph 6A below has
effect for a billing authority’s area for a chargeable financial year,
10the small business non-domestic rating multiplier for that area for
the year shall be the amount given by sub-paragraph (1) above,
less—

(a) the multiplier discount, or

(b) in a case where more than one multiplier discount has
15effect for the area, the sum of those multiplier discounts.”

8 (1) Paragraph 4A is amended as follows.

(2) In sub-paragraph (2)—

(a) in paragraph (a), for “paragraph 4” substitute “paragraph 4(1)”;

(b) at the end insert—

20“This is subject to sub-paragraph (3) below.”

(3) After sub-paragraph (2) insert—

(3) If a multiplier discount specified under paragraph 6A below has
effect for a billing authority’s area for a chargeable financial year,
the non-domestic rating multiplier for that area for the year shall
25be the amount given by sub-paragraph (2) above, less—

(a) the multiplier discount, or

(b) in a case where more than one multiplier discount has
effect for the area, the sum of those multiplier discounts.”

9 In paragraph 5(2)—

(a) 30after “concerned” insert “under paragraph 3(4) or (as the case may
be) 4(1) above”;

(b) after “that year” (in the second place it occurs) insert “under
paragraph 3A(2) or (as the case may be) 4A(2) above”.

10 In paragraph 6(1), for the words from “calculate” to “year” substitute
35“calculate—

(a) the small business non-domestic rating multiplier for a
chargeable financial year under paragraph 3(4) or (as the
case may be) 4(1) above, and

(b) the non-domestic rating multiplier for a chargeable
40financial year under paragraph 3A(2) or (as the case may
be) 4A(2) above,”.

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11 After paragraph 6 insert—

“Power to specify multiplier discounts

6A (1) For the purposes of sections 43 and 45 above, a relevant authority
may specify an amount (a “multiplier discount”) to be used in
5calculating the small business non-domestic rating multiplier and
the non-domestic rating multiplier for the authority’s area for a
chargeable financial year.

(2) In this Schedule “relevant authority” means—

(a) a billing authority in England;

(b) 10a county council for an area in England for which there is
a district council;

(c) the Greater London Authority.

(3) Where a relevant authority mentioned in sub-paragraph (2)(b) or
(c) above specifies a multiplier discount for its area (“the relevant
15area”) for a chargeable financial year, the multiplier discount has
effect for that year for the area of each billing authority whose area
is within the relevant area.

(4) The Secretary of State may by regulations amend sub-paragraph
(2) above so as to—

(a) 20add any description of local authority in England, or

(b) vary or remove any description added under paragraph
(a),

and the regulations may make such amendments of this Schedule
as appear to the Secretary of State to be necessary or expedient in
25consequence of any amendment of sub-paragraph (2) above made
by the regulations.

6B (1) A multiplier discount specified for a chargeable financial year
must be expressed as—

(a) a figure,

(b) 30a percentage of the small business non-domestic rating
multiplier for the year under paragraph 3(4) or (as the case
may be) 4(1) above, or

(c) a percentage of the non-domestic rating multiplier for the
year under paragraph 3A(2) or (as the case may be) 4A(2)
35above.

(2) A relevant authority may not specify a multiplier discount for a
chargeable financial year that is greater than the relevant
maximum for that year.

(3) The relevant maximum, in relation to a relevant authority, is an
40amount calculated in accordance with provision made in
regulations by the Secretary of State.

(4) If a relevant authority specifies a multiplier discount for a
chargeable financial year that is greater than the relevant
maximum for that year, the authority is to be taken as having
45specified a multiplier discount of the same amount as the relevant
maximum.

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6C (1) A multiplier discount specified by a relevant authority for its area
for a chargeable financial year does not have effect unless the
relevant authority has complied with the provisions of this
paragraph.

(2) 5The relevant authority must, on or before the relevant date, notify
the Secretary of State that it has specified a multiplier discount for
its area for the year.

(3) “The relevant date” is 31 December in the preceding financial year.

(4) In a case where the relevant authority is an authority mentioned in
10the first column of the table, the authority must also, on or before
the relevant date, notify each of the authorities mentioned in the
second column of the table—

Relevant authority Authority to be notified
A district council for a district
in a county for which there is a
county council
The county council
15
A county council for an area for
which there is a district council
The district council for each district
in the county
A London borough council The Greater London Authority
The Greater London Authority 20Every London borough council

(5) The relevant authority must also, on or before the relevant date,
notify the fire and rescue authority for any area that consists of or
includes the relevant authority’s area.

(6) In sub-paragraph (5) “fire and rescue authority” means—

(a) 25a metropolitan county fire and rescue authority;

(b) a combined fire and rescue authority;

(c) the London Fire and Emergency Planning Authority.”

12 (1) Part 2 of Schedule 7 (special authority’s multipliers) is amended as follows.

(2) In paragraph 9(4), in the definition of “A”, after “Schedule” insert
30“(disregarding any multiplier discount specified under paragraph 6A
above)”.

(3) In paragraph 9A(2)—

(a) in paragraph (b), after “Schedule” insert “(disregarding any
multiplier discount specified under paragraph 6A above)”;

(b) 35in paragraph (c), after “Part” insert “(disregarding any multiplier
discount so specified)”.

13 In section 138 of the Local Government Finance Act 1988 (judicial review), in
subsection (2), after paragraph (h) insert—

(ha) the specification of a multiplier discount under paragraph 6A
40of Schedule 7 below,”.

14 In section 139 of that Act (functions to be discharged only by authority), in

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subsection (2), before paragraph (d) insert—

(ca) deciding whether to specify a multiplier discount under
paragraph 6A of Schedule 7 below and (if so) the amount;”.

15 In section 143 of that Act (orders and regulations), after subsection (9)
5insert—

(9ZA) Any power to make regulations conferred by paragraph 6A(4) of
Schedule 7 shall be exercisable by statutory instrument, and a
statutory instrument containing regulations under paragraph 6A(4)
of that Schedule (whether alone or with other provision) may not be
10made unless a draft of the instrument has been laid before and
approved by resolution of each House of Parliament.”

Section 8

SCHEDULE 3 Relief for telecommunications infrastructure

Introductory

1 15Part 3 of the Local Government Finance Act 1988 (non-domestic rating) is
amended as follows.

Local non-domestic rating

2 (1) Section 43 (occupied hereditaments: liability) is amended as follows.

(2) In subsection (4), after “(4A),” insert “(4E),”.

(3) 20After subsection (4D) insert—

(4E) Where subsection (4F) below applies, the chargeable amount for a
chargeable day shall be calculated in accordance with the formula—


(4F) This subsection applies where—

(a) 25the hereditament is situated in England,

(b) on the day concerned, the hereditament is wholly or mainly
used for the purposes of facilitating the transmission of
communications by any means involving the use of electrical
or electromagnetic energy, and

(c) 30any conditions prescribed by the Secretary of State by
regulations are satisfied on that day.”

(4) After subsection (8B) insert—

(8C) In relation to any hereditament in England in respect of which the
subsections of this section mentioned in the first column of the table
35below each have effect on the day concerned, the chargeable amount
shall be calculated in accordance with the corresponding subsection
in the second column of the table—

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Subsections having effect
in respect of hereditament
Subsection to be used for
calculating chargeable
amount
Subsections (4A) and
(4E)
Subsection (4A)
5
Subsections (4E) and (5) Subsection (5)
Subsections (4E) and
(6A)
Subsection (6A)
Subsections (4A), (4E)
and (5)
Subsection (5)
10
Subsections (4A), (4E)
and (6A)
Subsection (6A)
Subsections (4E), (5) and
(6A)
Subsection (5)
Subsections (4A), (4E),
(5) and (6A)
15Subsection (5)”.

3 In section 44 (occupied hereditaments: supplementary), at the end insert—

(10) F is an amount prescribed, or calculated in accordance with
provision prescribed, by the Secretary of State by regulations.

(11) 20Regulations under subsection (10) may, in particular—

(a) impose duties or confer powers on the valuation officer for a
billing authority (whether as regards determinations,
certificates or otherwise) in relation to the ascertainment of
rateable values;

(b) 25make provision as to appeals relating to things done or not
done by valuation officers.”

4 (1) Section 45 (unoccupied hereditaments: liability) is amended as follows.

(2) In subsection (4), for “subsection (4A)” substitute “subsections (4A) and
(4D)”.

(3) 30After subsection (4B) insert—

(4C) Subsection (4D) applies where—

(a) the hereditament is situated in England,

(b) on a chargeable day, the hereditament is wholly or mainly
used for the purposes of facilitating the transmission of
35communications by any means involving the use of electrical
or electromagnetic energy, and

(c) any conditions prescribed by the Secretary of State by
regulations are satisfied on that day.

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(4D) The chargeable amount for the chargeable day shall be calculated in
accordance with the formula—


where T is an amount prescribed, or calculated in accordance with
5provision prescribed, by regulations made by the Secretary of State.

(4E) Regulations under subsection (4D) may, in particular—

(a) impose duties or confer powers on the valuation officer for a
billing authority (whether as regards determinations,
certificates or otherwise) in relation to the ascertainment of
10rateable values;

(b) make provision as to appeals relating to things done or not
done by valuation officers.”

5 In section 47 (discretionary relief), in subsection (1)(b), for “(4B)” substitute
“(4D)”.

6 15In section 57A (transitional provision for 2005 onwards: England), in
subsection (3)(b), for “(4B)” substitute “(4D)”.

7 In section 67 (interpretation: other provisions), in subsection (7), for “43(6)”
substitute “43(4B) (so far as relating to England), (4F) and (6), 45(4D)”.

Central non-domestic rating

8 20In section 54 (central rating: liability), in subsection (4), at the beginning
insert “Subject to section 54ZA below,”.

9 After section 54 insert—

54ZA Relief for telecommunications infrastructure

(1) This section applies where—

(a) 25for any day in a chargeable financial year a person’s name is
shown in a central non-domestic rating list compiled for
England and in force for the year,

(b) on that day (“the chargeable day”), the condition in
subsection (2) is met in relation to any description of
30hereditament shown against the person’s name in the list,
and

(c) any conditions prescribed by the Secretary of State by
regulations are satisfied on that day.

(2) The condition in this subsection is met in relation to a description of
35hereditament if—

(a) in a case where there is only one hereditament falling within
the description, the hereditament is wholly or mainly used
for the purposes of facilitating the transmission of
communications by any means involving the use of electrical
40or electromagnetic energy, or

(b) in a case where there is more than one hereditament falling
within the description, those hereditaments are, taken
together, wholly or mainly so used.

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(3) The chargeable amount for the chargeable day in respect of that
description of hereditament shall be calculated in accordance with
the formula—


5where—

  • A, B and C have the same meaning as they have for the
    purposes of section 54(4), and

  • T is an amount prescribed, or calculated in accordance with
    provision prescribed, by the Secretary of State by regulations.

(4) 10Regulations under this section may, in particular—

(a) impose duties or confer powers on the central valuation
officer (whether as regards determinations, certificates or
otherwise) in relation to the ascertainment of rateable values;

(b) make provision as to appeals relating to things done or not
15done by the central valuation officer.”

10 (1) Section 57A (transitional provision for 2005 onwards: England) is amended
as follows.

(2) In subsection (2)(a), for “or 54” substitute “, 54 or 54ZA”.

(3) In subsection (3)(b), for “or section 54(4) to (7) above” substitute “section
2054(4) to (7) above, or section 54ZA above”.

11 In section 67 (interpretation: other provisions), in subsection (7), for “47(2)”
substitute “54ZA”.

12 In section 63A (disclosure of Revenue and Customs information), in
subsection (4)—

(a) 25after paragraph (a) insert—

(aa) enabling or assisting the Secretary of State to carry out
functions conferred by or under section 53, 54 or
54ZA (central non-domestic rating), or by or under
Schedule 9 so far as relating to central non-domestic
30rating lists;”;

(b) in paragraph (b), omit “the Secretary of State or”.

Consequential amendments

13 (1) The Business Rate Supplements Act 2009 is amended as follows.

(2) In section 13 (chargeable amount)—

(a) 35after subsection (3) insert—

(3A) If section 43(4F) of the 1988 Act (telecommunications
infrastructure) applies, the amount is calculated by using the
formula—