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70 Removal of power to prescribe rateable values | |
Paragraph 3 of Schedule 6 to the 1988 Act (power of Secretary of State by order | |
to prescribe rateable values) ceases to have effect. | |
71 Adjustments for hardship relief | |
(1) Schedule 8 to the 1988 Act (non-domestic rating: pooling) is amended as | 5 |
follows. | |
(2) In paragraph 4 (non-domestic rating contributions) after sub-paragraph (6) | |
there is inserted— | |
“(7) Sub-paragraph (6) above does not apply to regulations made only for | |
the purpose of amending the rules to increase deductions as regards | 10 |
the operation of section 49 above for the whole or part of the financial | |
year.” | |
(3) In paragraph 6 (calculation of non-domestic rating contributions) after sub- | |
paragraph (6) there is inserted— | |
“(6A) Regulations made for the purpose mentioned in paragraph 4(7) | 15 |
above may include provision— | |
(a) for or in connection with the re-calculation of the provisional | |
amount for the financial year concerned, including provision | |
for the procedure to be adopted for re-calculation, and | |
(b) as to financial adjustments to be made, including provision | 20 |
for the making of reduced payments under paragraph 5 | |
above or of repayments.” | |
(4) In sub-paragraph (7) of that paragraph (which defines relevant provisions) | |
after paragraph (a) there is inserted— | |
“(aa) regulations made for the purpose mentioned in paragraph | 25 |
4(7) above,”. | |
72 Provision of information | |
(1) Schedule 9 to the 1988 Act (non-domestic rating: administration) is amended | |
as follows. | |
(2) In paragraph 5(2) (requested information to be supplied within period of 21 | 30 |
days) there are omitted— | |
(a) the words “if it is in his possession or control, and he shall do so”, and | |
(b) the words “and within the period of 21 days beginning with the day on | |
which the notice is served”. | |
(3) Paragraph 5(3) (offence of failing to supply information) is omitted. | 35 |
(4) After paragraph 5 there is inserted— | |
“5A (1) If a person on whom a notice is served under paragraph 5 above fails | |
to comply with paragraph 5(2) within the period of 56 days | |
beginning with the day on which the notice is served, he shall be | |
liable to a penalty of £100. | 40 |
(2) Where a person becomes liable to a penalty under sub-paragraph (1) | |
above, the valuation officer shall serve on him a notice (a “penalty | |
notice”) stating— | |
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(a) that he has failed to comply with paragraph 5(2) above within | |
the period mentioned in sub-paragraph (1) above, | |
(b) that he is liable to a penalty of £100, | |
(c) the effect of sub-paragraphs (3) and (4) below, and | |
(d) that he has a right of appeal under paragraph 5C below. | 5 |
(3) If the person on whom a penalty notice is served fails to comply with | |
paragraph 5(2) within the period of 21 days beginning with the day | |
on which the notice is served, he shall be liable— | |
(a) to a further penalty of £100, and | |
(b) subject to sub-paragraph (4) below, to a further penalty of £20 | 10 |
for each day in respect of which the failure continues after the | |
end of that period. | |
(4) The amount to which a person shall be liable under this paragraph in | |
respect of a failure to comply with a notice served under paragraph | |
5 above shall not exceed the greater of— | 15 |
(a) the rateable value of the hereditament concerned for the day | |
on which the penalty notice is served, and | |
(b) £500. | |
(5) For the purposes of sub-paragraph (4)(a) above— | |
(a) the hereditament concerned is the hereditament in respect of | 20 |
which the notice under paragraph 5 above was served, and | |
(b) a list compiled under this Part shall be used to find the | |
rateable value of the hereditament for the day concerned. | |
5B A valuation officer may mitigate or remit any penalty imposed | |
under paragraph 5A above. | 25 |
5C (1) A person may appeal to a valuation tribunal if he is aggrieved by the | |
imposition on him of a penalty under paragraph 5A above. | |
(2) An appeal under this paragraph must be made before the end of the | |
period of 28 days beginning with the day on which the penalty notice | |
is served. | 30 |
(3) An appeal under this paragraph shall not prevent liability to any | |
further penalty or penalties arising under paragraph 5A(3) above. | |
(4) An appeal under this paragraph shall be treated as an appeal against | |
the penalty imposed under paragraph 5A(1) above and any further | |
penalty which may be imposed under paragraph 5A(3) above. | 35 |
(5) On an appeal under this paragraph the valuation tribunal may | |
mitigate or remit any penalty under paragraph 5A above if it is | |
satisfied on either or both of the grounds specified in sub-paragraph | |
(6) below. | |
(6) Those grounds are— | 40 |
(a) that the appellant had a reasonable excuse for not complying | |
with paragraph 5(2) above, or | |
(b) that the information requested is not in the possession or | |
control of the appellant. | |
5D (1) Subject to sub-paragraph (2) below, any penalty imposed under | 45 |
paragraph 5A above may be recovered by the valuation officer | |
concerned as a civil debt due to him. | |
(2) No claim to recover any such penalty may be made— | |
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(a) before the end of the period mentioned in paragraph 5C(2) | |
above, or | |
(b) if an appeal is made under paragraph 5C above, before the | |
appeal is finally disposed of. | |
5E Any sums received by a valuation officer by way of penalty under paragraph | 5 |
5A above must be paid into the Consolidated Fund. | |
5F (1) The Secretary of State in relation to England, and the National | |
Assembly of Wales in relation to Wales, may by regulations make | |
provision in relation to notices served under paragraphs 5 and 5A | |
above. | 10 |
(2) The provision that may be made by regulations under this paragraph | |
includes— | |
(a) provision enabling a valuation officer to request or obtain | |
information for the purpose of identifying the owner or | |
occupier of a hereditament; | 15 |
(b) provision enabling a notice to be served on a person either by | |
name or by such description as may be prescribed. | |
5G The Secretary of State in relation to England, and the National | |
Assembly in relation to Wales, may by order amend paragraph 5A | |
above to increase or decrease the amount of any penalty under that | 20 |
paragraph. | |
5H Where a valuation officer requires the name or address of a person | |
on whom a notice under paragraph 5 or 5A above is to be served, he | |
may serve a notice on a billing authority which he reasonably | |
believes may have that information requesting the authority to | 25 |
supply him with that information.” | |
(5) In Schedule 11 to the 1988 Act (valuation tribunals) in paragraph 2 | |
(jurisdictions) after sub-paragraph (c) there is inserted— | |
“(ca) paragraph 5C of Schedule 9 above;”. | |
73 Interpretation of Part 5 | 30 |
In this Part “the 1988 Act” means the Local Government Finance Act 1988 | |
(c. 41). | |
Part 6 | |
Council tax | |
Liability and amount of tax | 35 |
74 Exception of students from joint and several liability | |
(1) In section 6(4) of the Local Government Finance Act 1992 (c. 14) (exception of | |
severely mentally impaired from liability as co-resident or owner), for the | |
words from “paragraph” to “impaired)” there is substituted “paragraph 2 | |
(severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”. | 40 |
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(2) In section 9(2) of that Act (corresponding exception from liability as spouse), | |
for the words from “paragraph” to the end there is substituted “paragraph 2 | |
(the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”. | |
(3) This section has effect in relation to financial years beginning on or after 1 April | |
2004. | 5 |
75 Second and empty homes: England | |
After section 11 of the Local Government Finance Act 1992 (c. 14) there is | |
inserted— | |
“11A Discounts: special provision for England | |
(1) The Secretary of State may for any financial year by regulations | 10 |
prescribe one or more classes of dwelling in England for the purposes | |
of subsection (3) or (4) below. | |
(2) A class of dwellings may be prescribed under subsection (1) above by | |
reference to such factors as the Secretary of State sees fit and may, in | |
particular, be prescribed by reference to— | 15 |
(a) the physical characteristics of dwellings, or | |
(b) the fact that dwellings are unoccupied. | |
(3) For any financial year for which a class of dwellings is prescribed for | |
the purposes of this subsection, a billing authority in England may by | |
determination provide in relation to all dwellings of that class in its | 20 |
area, or in such part of its area as it may specify in the determination, | |
that the discount under section 11(2)(a) shall be such lesser percentage | |
of at least 10 as it may so specify | |
(4) For any financial year for which a class of dwellings is prescribed for | |
the purposes of this subsection, a billing authority in England may by | 25 |
determination provide in relation to all dwellings of that class in its | |
area, or in such part of its area as it may specify in the determination— | |
(a) that the discount under section 11(2)(a) above shall not apply, or | |
(b) that the discount under that provision shall be such lesser | |
percentage as it may so specify. | 30 |
(5) A billing authority may make a determination varying or revoking a | |
determination under subsection (3) or (4) for a financial year, but only | |
before the beginning of the year. | |
(6) A billing authority which makes a determination under this section | |
shall publish a notice of it in at least one newspaper circulating in its | 35 |
area and do so before the end of the period of 21 days beginning with | |
the date of the determination. | |
(7) Failure to comply with subsection (6) above shall not affect the validity | |
of a determination.” | |
76 Billing authority’s power to reduce amount of tax payable | 40 |
After section 13 of the Local Government Finance Act 1992 there is inserted— | |
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