Local Government Finance Bill

Insert the following new Clause—

“Independent review of the local retention of non-domestic rates

( ) No later than three years after 1 April 2013 the Secretary of State shall cause to be undertaken a comprehensive independent review of the application and outcome of the local retention of non-domestic rates provisions.

( ) Such review shall include an assessment of the extent to which available resources are meeting the spending needs of individual authorities, whether baseline funding levels and tariffs and top up, remain appropriate and fair, and the extent to which the system is incentivising growth.

( ) The review shall include a recommendation as to what changes, if any, are required under Part 5, Schedule 7B LGFA 1988, in order to ensure local authorities have adequate resources to meet spending needs.”

Page 25, line 33, at end insert—

“(1) Any additional net cost to a Local Authority arising each year from—

(a) the granting of mandatory or discretionary rate relief; or

(b) arising between resets;

shall be treated as a new burden and funded from the central share.”

Page 34, line 24, at end insert—

“( ) The safety net payments shall be funded from the central share of the non-domestic rates excluding revenue support grant.”

Page 59, line 42, leave out from beginning to end of line 13 on page 60

Page 63, line 3, at end insert—

“(4) Both billing and precepting authorities shall be entitled to hold such balances to deal with the shortfalls in council tax receipts as agreed by their auditors.”

Page 8, leave out lines 1 to 5 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 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).””

Insert the following new Clause—

“Equalisation of additional Council Tax Income

As part of the Local Government finance report the Secretary of State shall—

(a) report on the capacity of each billing authority to raise revenue under sections 10, 11 and 12, and

(b) alter the distribution of Revenue Support Grant to equalise resources.”

Insert the following new Clause—

“Review of changes to council tax support

As part of the Local Government finance report, the Secretary of State shall—

(a) report on the changes to the numbers of individuals entitled to council tax support in each billing authority, and

(b) alter the funding for council tax support to reflect the changes to entitlement.”

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.”

Page 12, line 29, after “of” insert “paragraph 1 of”

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”.”

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”.

( ) In Schedule 11 to the LGFA 1988 (tribunals), in paragraph 10A(1)(d) (orders), after “under” insert “regulations under section 14C of or”.”

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.””

Page 17, line 16, leave out subsection (7)

Page 18, line 34, leave out subsection (15)