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Local Government Finance BillPage 50

(a) in paragraph (a), for “Secretary of State” substitute “Welsh
Ministers”, and

(b) in each of paragraphs (b) and (c), for “him” substitute “them”.

(3) In sub-paragraph (2)—

(a) 5in paragraph (a), for “Secretary of State” substitute “Welsh
Ministers”, and

(b) in paragraph (b), for “him” substitute “them”.

5 In paragraph 3(1) (end of year calculations), for “Secretary of State”
substitute “Welsh Ministers”.

6 10Before paragraph 4 (and after the heading to Part 2 of Schedule 8 but before
the heading to that paragraph) insert—

Interpretation

3A Any reference in this Part of this Schedule to a billing authority is
a reference to a billing authority in Wales.

7 (1) 15Paragraph 4 (rules as to calculation of billing authority’s non-domestic
rating contribution) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) Omit sub-paragraphs (3), (4B) and (4D).

(4) In sub-paragraph (5)—

(a) 20for “Secretary of State” substitute “Welsh Ministers”,

(b) for “he thinks” in both places substitute “they think”, and

(c) for “sub-paragraphs (2) and (3)” substitute “sub-paragraph (2)”.

(5) Omit sub-paragraph (5A).

8 (1) Paragraph 5 (calculation and payment of billing authority’s non-domestic
25rating contribution) is amended as follows.

(2) In sub-paragraph (2), for “Secretary of State” in both places substitute
“Welsh Ministers”.

(3) In sub-paragraph (3)—

(a) for “Secretary of State believes” substitute “Welsh Ministers believe”,

(b) 30for “he may” substitute “they may”,

(c) for “his” substitute “their”,

(d) for “he makes” substitute “they make”,

(e) for “he shall” substitute “they shall”, and

(f) for “he has” substitute “they have”.

(4) 35In sub-paragraph (4), for “Secretary of State” in both places substitute
“Welsh Ministers”.

(5) In sub-paragraph (5), for “Secretary of State” substitute “Welsh Ministers”.

(6) In sub-paragraph (6)—

(a) in paragraph (b), for “Secretary of State” substitute “Welsh
40Ministers”,

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(b) in paragraph (ba) omit the words from “if it is” in the first place they
appear to “authority in Wales”, and

(c) in paragraph (c), for sub-paragraphs (i) and (ii) substitute “under
arrangements made by the Auditor General for Wales”.

(7) 5In sub-paragraph (6A)—

(a) omit “Commission or the”,

(b) omit “, as the case may be,”, and

(c) for “Secretary of State” substitute “Welsh Ministers”.

(8) In sub-paragraph (7)—

(a) 10for “Secretary of State directs” substitute “Welsh Ministers direct”,
and

(b) for “he” in both places substitute “they”.

(9) In sub-paragraph (8)—

(a) for “Secretary of State receives” substitute “Welsh Ministers receive”,
15and

(b) for “he” substitute “they”.

(10) In sub-paragraph (9)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “he” substitute “they”.

(11) 20In sub-paragraph (10)—

(a) for “Secretary of State” substitute “Welsh Ministers”,

(b) in paragraph (a)—

(i) for “he believes” substitute “they believe”, and

(ii) for “his” substitute “their”, and

(c) 25in paragraph (b)—

(i) for “he is” substitute “they are”,

(ii) for “he decides” substitute “they decide”, and

(iii) omit “with the Treasury’s approval”.

(12) In sub-paragraph (11)—

(a) 30in paragraph (a)—

(i) for “Secretary of State has” substitute “Welsh Ministers
have”, and

(ii) for “him” substitute “them”, and

(b) in paragraph (b), for “Secretary of State” substitute “Welsh
35Ministers”.

(13) In sub-paragraph (12), for “Secretary of State” substitute “Welsh Ministers”.

(14) In sub-paragraph (13), for “Secretary of State makes” substitute “Welsh
Ministers make”.

(15) In sub-paragraph (14)—

(a) 40in paragraph (a)—

(i) for “Secretary of State” substitute “Welsh Ministers”, and

(ii) for “he” substitute “they”, and

(b) in paragraph (b)—

(i) for “Secretary of State” substitute “Welsh Ministers”,

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(ii) for “he decides” substitute “they decide”, and

(iii) omit “with the Treasury’s approval”.

(16) In sub-paragraph (15)—

(a) for “Secretary of State makes” substitute “Welsh Ministers make”,
5and

(b) in paragraph (a), for “Secretary of State” substitute “Welsh
Ministers”.

9 (1) Paragraph 6 (further provisions as to calculation and payment of billing
authority’s non-domestic rating contribution) is amended as follows.

(2) 10In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(3) Omit sub-paragraph (4).

(4) In sub-paragraph (5), for “Secretary of State” substitute “Welsh Ministers”.

10 (1) Paragraph 8 (interpretation of Part 3 of Schedule 8) is amended as follows.

(2) In sub-paragraph (1), for the words from “any billing authority” to the end
15substitute

(a) any billing authority in Wales, or

(b) any major precepting authority in Wales.

(3) In sub-paragraph (2) omit “78A or”.

(4) Omit sub-paragraph (4).

11 (1) 20Paragraph 9 (calculation of distributable amount) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (2)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “he sees” substitute “they see”.

(4) 25In sub-paragraphs (3) and (4), for “Secretary of State” substitute “Welsh
Ministers”.

12 In paragraph 9A (application of Part 3 to years where two local government
finance reports prepared for Wales), in sub-paragraphs (1)(a) and (3)(a) omit
“in relation to Wales”.

13 (1) 30Paragraph 10 (requirement for local government finance report to specify
basis of distribution) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State proposes” substitute “Welsh
Ministers propose”.

(3) In sub-paragraph (2)—

(a) 35for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “him” substitute “them”.

14 (1) Paragraph 11 (calculation of sums payable to receiving authorities out of
distributable amount) is amended as follows.

(2) In sub-paragraph (1)(b), for “House of Commons” substitute “Assembly”.

(3) 40In sub-paragraph (2), for “House of Commons” substitute “Assembly”.

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(4) In sub-paragraphs (3) and (4), for “Secretary of State” substitute “Welsh
Ministers”.

(5) In sub-paragraph (5), for “House of Commons” substitute “Assembly”.

(6) In sub-paragraph (6)—

(a) 5for “Secretary of State decides” substitute “Welsh Ministers decide”,

(b) for “he” in both places substitute “they”, and

(c) for “him” substitute “them”.

(7) In sub-paragraph (7)—

(a) for “Secretary of State informs” substitute “Welsh Ministers inform”,

(b) 10for “his” substitute “their”, and

(c) for “he” substitute “they”.

(8) In sub-paragraph (8)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “he calculates” substitute “they calculate”.

15 (1) 15Paragraph 12 (payment of sums to receiving authorities out of distributable
amount) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (2)—

(a) for “Secretary of State determines” substitute “Welsh Ministers
20determine”, and

(b) omit “with the Treasury’s consent”.

(4) In sub-paragraph (3), for “Secretary of State” substitute “Welsh Ministers”.

(5) In sub-paragraph (4)—

(a) for “Secretary of State determines” substitute “Welsh Ministers
25determine”, and

(b) omit “with the Treasury’s consent”.

(6) In sub-paragraphs (5) and (6), for “Secretary of State” substitute “Welsh
Ministers”.

16 (1) Paragraph 13 (making of amending report in relation to local government
30finance report) is amended as follows.

(2) In sub-paragraph (1), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (3)—

(a) for “Secretary of State” substitute “Welsh Ministers”,

(b) for “him” substitute “them”, and

(c) 35for “he proposes” substitute “they propose”.

(4) In sub-paragraph (4), for “House of Commons” substitute “Assembly”.

(5) In sub-paragraphs (5) and (6)—

(a) for “House of Commons” substitute “Assembly”, and

(b) for “Secretary of State” substitute “Welsh Ministers”.

17 (1) 40Paragraph 14 (calculation of sums payable to receiving authorities following
amending report) is amended as follows.

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(2) In sub-paragraph (1)—

(a) for “House of Commons” substitute “Assembly”, and

(b) for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(4) 5In sub-paragraph (3)(b), for “House of Commons” substitute “Assembly”.

18 (1) Paragraph 15 (payments following amending report) is amended as follows.

(2) In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(3) In sub-paragraph (3)—

(a) for “Secretary of State determines” substitute “Welsh Ministers
10determine”, and

(b) omit “with the Treasury’s consent”.

(4) In sub-paragraphs (4) and (5), for “Secretary of State” substitute “Welsh
Ministers”.

Non-Domestic Rating Act 1992 (c. 46)1992 (c. 46)

19 15The Non-Domestic Rating Act 1992 is amended as follows.

20 (1) Section 4 (which modifies Schedule 8 to the LGFA 1988, and which applies
with modifications for the financial year beginning in 1995 and subsequent
financial years by virtue of section 3 of the Non-Domestic Rating Act 1994)
is amended as follows.

(2) 20In the sub-paragraph (3A) set out in subsection (1)(b)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) in paragraph (b), for “he considers” substitute “they consider”.

(3) In the sub-paragraph (3B) set out in subsection (1)(b)—

(a) for “Secretary of State” substitute “Welsh Ministers”, and

(b) 25for “he thinks” substitute “they think”.

21 In section 5 (which modifies Schedule 8 to the LGFA 1988, and which applies
to the financial year beginning in 1995 and subsequent financial years by
virtue of section 3 of the Non-Domestic Rating Act 1994), in the paragraph
(d) set out in subsection (1)(b), for “him” in both places substitute “them”.

30Consequential revocation and repeal

22 In consequence of the amendments made by this Part of this Schedule—

(a) in Schedule 1 to the National Assembly for Wales (Transfer of
Functions) Order 1999 (SI 1999/672SI 1999/672), in the entry for the Local
Government Finance Act 1988 omit the words from “The functions
35of the Comptroller and Auditor General” to “before the Assembly.”,
and

(b) in Schedule 7 to the Local Government Act 2003 omit paragraph
26(3).

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Part 2 Other amendments

LGFA 1988

23 The LGFA 1988 is amended as follows.

24 (1) 5Section 90 (payments to and from collection funds) is amended as follows.

(2) In subsection (1), for paragraph (d) (and the “and” at the end of that
paragraph) substitute—

(d) sums received by the authority under any of the following
provisions of Schedule 7B (local retention of non-domestic
10rates) that are of a kind specified by the Secretary of State as
falling to be paid into a billing authority’s collection fund—

(i) paragraph 12(2) (payments by Secretary of State
following local government finance report);

(ii) paragraph 12(9) or (10) (payments by Secretary of
15State following revised calculation);

(iii) paragraph 15(7) or (8) (payments by Secretary of State
following amending report),

(da) sums received by the authority—

(i) under provision made by regulations under
20paragraph 7 of Schedule 7B (regulations about
administration of payments in respect of the central
share),

(ii) under provision made by regulations under
paragraph 9 of that Schedule (administration of
25payments by billing authorities to major precepting
authorities) by virtue of sub-paragraph (2)(e) of that
paragraph (reconciliation payments),

(iii) under provision made by regulations under
paragraph 31 of that Schedule (transitional protection
30payments), or

(iv) under provision made by regulations under
paragraph 37 or 38 of that Schedule (designation of
areas or classes of hereditament) by virtue of
paragraph 39 of that Schedule (payments by billing
35authorities to relevant authorities), and.

(3) In subsection (2), for paragraph (c) substitute—

(c) payments to be made by the authority under any of the
following provisions of Schedule 7B that are of a kind
specified by the Secretary of State as falling to be met from a
40billing authority’s collection fund—

(i) paragraph 12(1) (payments to Secretary of State
following local government finance report);

(ii) paragraph 12(6) or (7) (payments to Secretary of State
following revised calculation);

(iii) 45paragraph 15(4) or (5) (payments to Secretary of State
following amending report),

(ca) payments made by the authority—

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(i) under paragraph 6, or under provision made by
regulations under paragraph 7, of Schedule 7B
(payments in respect of the central share),

(ii) under provision made by regulations under
5paragraph 8 of that Schedule (payments by billing
authorities to major precepting authorities),

(iii) under provision made by regulations under
paragraph 9 of that Schedule (administration of
payments by billing authorities to major precepting
10authorities) by virtue of sub-paragraph (2)(e) of that
paragraph (reconciliation payments),

(iv) under provision made by regulations under
paragraph 31 of that Schedule (transitional protection
payments), or

(v) 15under provision made by regulations under
paragraph 37 or 38 of that Schedule (designation of
areas or classes of hereditament) by virtue of
paragraph 39 of that Schedule (payments by billing
authorities to relevant authorities),.

25 (1) 20Section 97 (principal transfers between funds) is amended as follows.

(2) After subsection (2) insert—

(2A) The Secretary of State may by regulations make provision requiring
a billing authority to transfer from its collection fund to its general
fund such amounts as may be specified in or determined in
25accordance with the regulations by reference to—

(a) sums received by the authority in respect of non-domestic
rates under this Act, and

(b) sums received by the authority under Schedule 7B (local
retention of non-domestic rates) and required to be paid into
30its collection fund by virtue of provision made by or under
section 90(1)(d) or (da).

(3) Omit subsection (4A).

26 (1) Section 99 (regulations about funds) is amended as follows.

(2) In subsection (1)(b), for “, (3) or (4A)” substitute “or (3)”.

(3) 35Omit subsections (3A) and (3B).

27 In section 140(2) (separate administration of Parts 3 and 4 in England and
Wales)—

(a) at the end of paragraph (a) insert “, and”, and

(b) omit paragraphs (c) and (e).

28 (1) 40Section 141 (payments to and from authorities) is amended as follows.

(2) In subsection (5)(c), after “such as” insert “paragraph 2 of Schedule 7B or”.

(3) In subsection (7), before “paragraph 5(10) and 14 of Schedule 8 below” insert
“regulations made under paragraph 7 of Schedule 7B below, paragraphs
12(2), (9) and (10), 15(7) and (8) and 25(1) of that Schedule, regulations made
45under paragraph 26 of that Schedule, paragraph 28(7) of that Schedule,
regulations made under paragraph 31 of that Schedule,”.

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(4) In subsection (8), before “paragraph 5 of Schedule 8 below” insert
“paragraph 6 of Schedule 7B below, regulations made under paragraph 7 of
that Schedule, paragraphs 12(1), (6) and (7), 15(4) and (5) and 22(1) of that
Schedule, regulations made under paragraph 26 of that Schedule,
5regulations made under paragraph 31 of that Schedule,”.

29 In section 144(2) (definition of “billing authority” etc) at the end insert “; but,
in the case of references to a billing authority in Part 2 of Schedule 8, this is
subject to paragraph 3A of that Schedule.”

LGFA 1992

30 10In Schedule 13 to the LGFA 1992 (minor and consequential amendments)
omit paragraph 78(2).

Audit Commission Act 1998 (c. 18)Audit Commission Act 1998 (c. 18)

31 In section 28(1) of the Audit Commission Act 1998 (certification of claims,
returns etc), for paragraph (c) (and the “or” at the end of that paragraph)
15substitute—

(c) for certifying calculations made or information supplied
under regulations under Schedule 7B to the Local
Government Finance Act 1988 or a direction under
paragraph 40 of that Schedule by the body to the Secretary of
20State or a major precepting authority within the meaning of
that Act; or.

Local Government Act 2003 (c. 26)Local Government Act 2003 (c. 26)

32 The Local Government Act 2003 is amended as follows.

33 In section 70 (local retention of rates) omit subsections (4) to (6).

34 25In Schedule 7 (minor and consequential amendments) omit paragraph 22(a).

Section 9

SCHEDULE 4 Amendments relating to council tax reduction schemes

Part 1 Schedules to be inserted into LGFA 1992

1 30After Schedule 1 to the LGFA 1992 insert—

Section 13A

Schedule 1A Council tax reduction schemes: England

Interpretation

1 In this Schedule—

(a) “scheme” means council tax reduction scheme under
35section 13A(2), and

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(b) in relation to a scheme, “the authority” means the billing
authority which made the scheme or is under a duty to
make it.

Matters to be included in schemes

2 (1) 5A scheme must state the classes of person who are to be entitled to
a reduction under the scheme.

(2) The classes may be determined by reference to, in particular—

(a) the income of any person liable to pay council tax to the
authority in respect of a dwelling;

(b) 10the capital of any such person;

(c) the income and capital of any other person who is a
resident of the dwelling;

(d) the number of dependants of any person within paragraph
(a) or (c);

(e) 15whether the person has made an application for the
reduction.

(3) A scheme must set out the reduction to which persons in each class
are to be entitled; and different reductions may be set out for
different classes.

(4) 20A reduction may be—

(a) a discount calculated as a percentage of the amount which
would be payable apart from the scheme,

(b) a discount of an amount set out in the scheme or to be
calculated in accordance with the scheme,

(c) 25expressed as an amount of council tax to be paid (lower
than the amount which would be payable apart from the
scheme) which is set out in the scheme or is to be calculated
in accordance with it, or

(d) the whole amount of council tax (so that the amount
30payable is nil).

(5) A scheme must state the procedure by which a person may apply
for a reduction under the scheme.

(6) A scheme must state the procedure by which a person can make
an appeal under section 16 against any decision of the authority
35which affects—

(a) the person’s entitlement to a reduction under the scheme,
or

(b) the amount of any reduction to which the person is
entitled.

(7) 40A scheme must state the procedure by which a person can apply
to the authority for a reduction under section 13A(1)(c).

(8) The Secretary of State may by regulations prescribe other
requirements for schemes.

(9) Regulations under sub-paragraph (8) may in particular—

(a) 45require other matters to be included in a scheme;

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(b) prescribe classes of person which must or must not be
included in a scheme;

(c) prescribe reductions, including minimum or maximum
reductions, which must be applicable to persons in
5prescribed classes;

(d) prescribe requirements which must be met by the
procedure mentioned in sub-paragraph (5).

(10) Regulations under sub-paragraph (8) may in particular set out
provision to be included in a scheme that is equivalent to—

(a) 10provision made by a relevant enactment, or

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

with such modifications as the Secretary of State thinks fit.

(11) Subject to compliance with regulations under sub-paragraph (8), a
15scheme may make provision that is 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 authority thinks fit.

(12) 20For the purposes of sub-paragraphs (10) and (11), 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) sections 131 to 133 of the Social Security Contributions and
25Benefits Act 1992 (council tax benefit);

(b) sections 134 to 137 of that Act (general provisions about
income-related benefits) so far as applying in relation to
council tax benefit;

(c) section 1 of the Social Security Administration Act 1992
30(entitlement to benefit dependent on claim) so far as
applying in relation to council tax benefit;

(d) section 6 of that Act (regulations about council tax benefit
administration).

Preparation of a scheme

3 (1) 35Before making a scheme, the authority must (in the following
order)—

(a) consult any major precepting authority which has power
to issue a precept to it,

(b) publish a draft scheme in such manner as it thinks fit, and

(c) 40consult such other persons as it considers are likely to have
an interest in the operation of the scheme.

(2) The fact that this paragraph was not in force when any step
described in sub-paragraph (1) was taken is to be disregarded in
determining whether there has been compliance with that sub-
45paragraph.

(3) Having made a scheme, the authority must publish it in such
manner as the authority thinks fit.

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