Local Government Finance Bill (HL Bill 44)

(2) Sub-paragraph (3) applies where the regulations include
provision for payments to be made in accordance with sub-
paragraph (1) to two or more relevant authorities.

(3) The regulations may include provision for imposing duties or
5conferring powers on valuation officers (whether as regards
determinations, certificates or otherwise) for the purpose of
arriving at the amounts of those payments.

(4) The regulations may make provision about the administration of
payments to relevant authorities under the regulations.

(5) 10The regulations may, in particular, make provision in relation to
payments to relevant authorities of the same kind as the provision
that may be made under sub-paragraph (2) of paragraph 10 in
relation to payments to major precepting authorities to which that
sub-paragraph applies.

15Estimates of amounts to be disregarded

42 (1) The Secretary of State may by regulations make provision for—

(a) calculations of a kind mentioned in paragraph 39(1)(d) or
40(1)(d) to be made on the basis of an estimate of an
amount or proportion that is to be disregarded under
20regulations under that paragraph;

(b) for the making of a payment by the Secretary of State to a
billing authority or vice versa where it is subsequently
determined that the amount or proportion to be
disregarded is more or less than the amount of the
25estimate.

(2) Regulations under this paragraph may make provision about the
administration of payments under the regulations, including as
to—

(a) the time and manner in which a payment is to be made,
30and

(b) the consequences of non-payment.

Part 11 Supplementary

Calculations and supply of information by relevant authorities

43 (1) 35The Secretary of State may, for the purposes of any provision of or
made under this Schedule or Part 6 (funds) so far as applying to
non-domestic rates, direct a relevant authority to make
calculations, or to supply information to the Secretary of State, in
accordance with the direction.

(2) 40The direction may require the calculations to be made, or the
information to be supplied, before such time as is specified in the
direction.

(3) The direction may require the calculations or information to be
certified in accordance with the direction.

(4) If a relevant authority does not comply with a direction under this
paragraph, the Secretary of State may make the calculations that
the Secretary of State thinks would have been made, or make
assumptions as to the information that would have been supplied,
5by the authority if it had complied with the direction.

(5) If the Secretary of State proceeds under sub-paragraph (4), the
Secretary of State must notify the authority—

(a) of that fact, and

(b) of the calculations or assumptions that the Secretary of
10State has made.

(6) If any calculation or information certified in accordance with a
direction under this paragraph does not match that made or
supplied by the authority in question, the Secretary of State may
use the certified calculation or information.

(7) 15If the Secretary of State proceeds under sub-paragraph (6), the
Secretary of State must notify the authority of that fact.

(8) For the purposes of any provision made by or under Part 5 or 7 of
this Schedule that applies to pools of authorities, this paragraph
has effect as if references to a relevant authority included a
20reference to such a pool.

(9) Where sub-paragraph (5) or (7) applies to a pool of authorities by
virtue of sub-paragraph (8), the Secretary of State must notify each
relevant authority in the pool of the matters in question.

Regulations about calculations and supply of information

44 25The Secretary of State may by regulations—

(a) make any provision that could be made by a direction
under paragraph 43;

(b) make provision for the Secretary of State to give a direction
that could be given under that paragraph;

(c) 30make any provision made by that paragraph in relation to
a direction under it—

(i) in relation to provision made by regulations under
this paragraph, or

(ii) in relation to a direction given by the Secretary of
35State under regulations under this paragraph.

Interpretation of Schedule

45 In this Schedule—

• “actual rating income”, in relation to a billing authority, has
  the meaning given by paragraph 32(4)(b);

• 40“basis of calculation” has the meaning given by paragraph
  12(1);

• “the central share” has the meaning given by paragraph 4;

• “deemed rating income”, in relation to a billing authority, has
  the meaning given by paragraph 32(4)(a);

• 45“local government finance report” has the meaning given by
  paragraph 5(1);

Local Government Finance BillPage 52

• “the local share” has the meaning given by paragraph 4;

• “levy account” has the meaning given by paragraph 19(1);

• “levy payment” has the meaning given by paragraph 22(1);

• “main non-domestic rating account” has the meaning given
  5by paragraph 1(1);

• a “pool of authorities” means two or more relevant
  authorities designated as a pool of authorities under
  paragraph 34;

• “relevant authority” means—

  (a)

  10a billing authority in England, or

  (b)

  a major precepting authority in England;

• “safety net payment” has the meaning given by paragraph
  25(1);

• “year” means a chargeable financial year.”

Section 2

15SCHEDULE 2 Amendment of provisions about revenue support grant

1 Chapter 2 of Part 5 of the LGFA 1988 (revenue support grant: England) is
amended as follows.

2 (1) Section 78 (revenue support grant) is amended as follows.

(2) 20For subsection (1) (duty to pay grant) substitute—

“(1) The Secretary of State may pay a grant (to be called revenue support
grant) in accordance with this Chapter for a chargeable financial
year—

(a) to receiving authorities,

(b) 25to specified bodies, or

(c) to both.”

(3) In subsection (2) (duty to make determination about revenue support grant
for each chargeable financial year), after “year” insert “for which revenue
support grant is to be paid”.

(4) 30In subsection (3) (content of determination)—

(a) after paragraph (a) insert—

“(aa) whether the Secretary of State proposes to pay grant
to receiving authorities,”,

(b) at the beginning of paragraph (b) insert “if so,”,

(c) 35after paragraph (b) (and before the “and” at the end of that
paragraph) insert—

“(ba) whether the Secretary of State proposes to pay grant
to specified bodies,”, and

(d) at the beginning of paragraph (c) insert “if so,”.

3 (1) 40Section 78A (local government finance reports) is amended as follows.

(2) For the heading substitute “Requirement to specify determination in local
government finance report”.

(3) In subsection (1) (duty to specify determination under section 78 in local
government finance report), for the words from “a report” to “report)”
substitute “the local government finance report for the year (as to which, see
paragraph 5 of Schedule 7B)”.

(4) 5In subsection (2) (requirement for report to specify basis of distribution of
grant to receiving authorities), for “A local government finance report”
substitute “If the determination provides for grant to be paid to receiving
authorities, the report”.

(5) In subsection (3), for “the report” substitute “a report to which subsection (2)
10applies”.

(6) Omit subsections (4) and (5) (duty to lay report before House of Commons
and to send copies to receiving authorities).

4 (1) Section 79 (effect of report’s approval) is amended as follows.

(2) In subsection (3) (duty to pay amounts specified in determination to
15receiving authorities and specified bodies)—

(a) for “The Secretary of State” substitute “If the determination provides
for grant to be paid to receiving authorities, the Secretary of State”,
and

(b) after “section 78(3)(b) above, and” insert “, if the determination
20provides for grant to be paid to specified bodies, the Secretary of
State”.

(3) In subsection (4) (amount to be paid to receiving authorities), for “The
amount” substitute “Any amount”.

(4) In subsection (5) (amount to be paid to particular specified body), for “The
25amount” substitute “Any amount”.

5 (1) Section 82 (calculation of sums payable to receiving authorities by way of
revenue support grant) is amended as follows.

(2) Before subsection (1) insert—

“(A1) This section applies if—

(a) 30in accordance with sections 78 and 78A above a
determination as regards revenue support grant has been
made for a financial year and specified in a report which has
been laid before the House of Commons,

(b) the determination provides for grant to be paid to receiving
35authorities, and

(c) the report is approved by resolution of the House of
Commons.”

(3) In subsection (1) (requirement to calculate sums payable), for the words
from “a local government finance report” to “House of Commons” substitute
40“the report has been approved”.

6 In section 84A(1) (power of Secretary of State to make amending reports
after local government finance report made), after “local government
finance report” insert “that contains a determination under section 78
above”.

Section 5

SCHEDULE 3 Local retention of non-domestic rates: further amendments

Part 1 Amendments to Schedule 8 to the LGFA 1988 etc

5LGFA 1988

1 In section 60 of the LGFA 1988 (non-domestic rating: pooling), for “Secretary
of State” substitute “Welsh Ministers”.

2 Schedule 8 to the LGFA 1988 (non-domestic rating: pooling) is amended as
follows.

3 (1) 10Paragraph 1 (non-domestic rating accounts) 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) in paragraph (b), for “Comptroller and Auditor General” substitute
15“Auditor General for Wales”.

(4) Omit sub-paragraph (3).

(5) In sub-paragraph (4), for “Assembly” substitute “National Assembly for
Wales”.

4 (1) Paragraph 2 (credits and debits to non-domestic rating accounts) is
20amended as follows.

(2) In sub-paragraph (1)—

(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) 25In sub-paragraph (2)—

(a) in 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”
30substitute “Welsh Ministers”.

6 Before 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
35a reference to a billing authority in Wales.”

7 (1) Paragraph 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) for “Secretary of State” substitute “Welsh Ministers”,

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

(c) 5for “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
rating contribution) is amended as follows.

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

(3) In sub-paragraph (3)—

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

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

(c) for “his” substitute “their”,

(d) 15for “he makes” substitute “they make”,

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

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

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

(5) 20In 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
Ministers”,

(b) in paragraph (ba) omit the words from “if it is” in the first place they
25appear 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) In sub-paragraph (6A)—

(a) omit “Commission or the”,

(b) 30omit “, as the case may be,”, and

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

(8) In sub-paragraph (7)—

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

(b) 35for “he” in both places substitute “they”.

(9) In sub-paragraph (8)—

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

(b) for “he” substitute “they”.

(10) 40In sub-paragraph (9)—

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

(b) for “he” substitute “they”.

(11) In 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) 5in 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) 10in 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
15Ministers”.

(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) 20in 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”,

(ii) 25for “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”,
and

(b) 30in 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) In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(3) 35Omit 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
substitute “—

(a) 40any 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) Paragraph 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) 5for “he sees” substitute “they see”.

(4) In 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
10“in relation to Wales”.

13 (1) Paragraph 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) 15In sub-paragraph (2)—

(a) for “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) 20In sub-paragraph (1)(b), for “House of Commons” substitute “Assembly”.

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

(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) 25In sub-paragraph (6)—

(a) for “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) 30for “Secretary of State informs” substitute “Welsh Ministers inform”,

(b) for “his” substitute “their”, and

(c) for “he” substitute “they”.

(8) In sub-paragraph (8)—

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

(b) 35for “he calculates” substitute “they calculate”.

15 (1) Paragraph 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) 40for “Secretary of State determines” substitute “Welsh Ministers
determine”, 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
5determine”, 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
10finance 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) 15for “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) 20Paragraph 14 (calculation of sums payable to receiving authorities following
amending report) is amended as follows.

(2) In sub-paragraph (1)—

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

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

(3) 25In sub-paragraph (2), for “Secretary of State” substitute “Welsh Ministers”.

(4) In 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) 30for “Secretary of State determines” substitute “Welsh Ministers
determine”, and

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

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

35Non-Domestic Rating Act 1992 (c. 46)1992 (c. 46)

19 The 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)
40is amended as follows.

(2) In 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) 5for “Secretary of State” substitute “Welsh Ministers”, and

(b) for “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
10(d) set out in subsection (1)(b), for “him” in both places substitute “them”.

Consequential 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
15Government Finance Act 1988 omit the words from “The functions
of the Comptroller and Auditor General” to “before the Assembly.”,
and

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

20Part 2 Other amendments

LGFA 1988

23 The LGFA 1988 is amended as follows.

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

(2) 25In subsection (1)(b), after “major precepting authority” insert “or the
Secretary of State”.

(3) 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
30provisions of Schedule 7B (local retention of non-domestic
rates) 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 14(2) (payments by Secretary of State
following local government finance report);

(ii) 35paragraph 14(9) or (10) (payments by Secretary of
State following revised calculation);

(iii) paragraph 17(7) or (8) (payments by Secretary of State
following amending report),

(da) sums received by the authority—

(i) 40under provision made by regulations under
paragraph 7 of Schedule 7B (regulations about
administration of payments in respect of the central
share),