|
| |
| |
“13A Billing authority’s power to reduce amount of tax payable | |
(1) Where a person is liable to pay council tax in respect of any chargeable | |
dwelling and any day, the billing authority for the area in which the | |
dwelling is situated may reduce the amount which he is liable to pay as | |
respects the dwelling and the day to such extent as it thinks fit. | 5 |
(2) The power under subsection (1) above includes power to reduce an | |
amount to nil. | |
(3) The power under subsection (1) may be exercised in relation to | |
particular cases or by determining a class of case in which liability is to | |
be reduced to an extent provided by the determination.” | 10 |
Valuation lists and bands | |
77 Statutory revaluation cycle | |
After section 22A of the Local Government Finance Act 1992 there is inserted— | |
“22B Compilation and maintenance of new lists | |
(1) The listing officer for a billing authority shall compile, and then | 15 |
maintain, new lists for the authority in accordance with this Chapter | |
(each such list to be called its valuation list). | |
(2) A new list must be compiled— | |
(a) in relation to billing authorities in England, on 1 April 2007, and | |
(b) in relation to billing authorities in Wales, on 1 April 2005. | 20 |
(3) After that, a new list must be compiled on the earlier of the tenth | |
anniversary of the compilation of the previous list or 1 April in such | |
year as may be specified— | |
(a) in relation to billing authorities in England, by order made by | |
the Secretary of State, and | 25 |
(b) in relation to billing authorities in Wales, by order made by the | |
National Assembly for Wales. | |
(4) A new list shall come into force on the day on which it is compiled and | |
shall remain in force until the next such list is compiled. | |
(5) The duty to maintain a list compiled under this section continues for so | 30 |
long as is necessary for the purposes of this Part and is not affected by | |
the list ceasing to be in force. | |
(6) Before a list is compiled under this section, the listing officer must take | |
such steps as are reasonably practicable in the time available to ensure | |
that it is accurately compiled on the date on which it is to be compiled. | 35 |
(7) Where a list is to be compiled under this section, the listing officer for a | |
billing authority shall send the authority a copy of the list he proposes | |
to compile (on the information then before him) not later than 1st | |
September before the date on which it is to be compiled. | |
(8) As soon as reasonably practicable after receiving a copy list under | 40 |
subsection (7) above, a billing authority shall deposit it at its principal | |
| |
| |
|
| |
| |
(8) office and take such steps as it thinks most suitable for giving notice of | |
it. | |
(9) As soon as reasonably practicable after the listing officer for a billing | |
authority has compiled a list under this section, he shall send a copy of | |
it to the authority. | 5 |
(10) As soon as reasonably practicable after receiving a copy list under | |
subsection (9) above, a billing authority shall deposit it at its principal | |
office. | |
(11) No order under subsection (3)(a) above may be made unless a draft of | |
the order has been laid before, and approved by resolution of, each | 10 |
House of Parliament.” | |
78 Power to change number of valuation bands | |
In section 5 of the Local Government Finance Act 1992 (c. 14) (valuation bands), | |
after subsection (4) there is inserted— | |
“(4A) The power under subsection (4)(b) above includes power to make | 15 |
provision for a different number of valuation bands from those which | |
are for the time being effective for the purposes of subsection (2) or (3) | |
above.” | |
79 Transitional arrangements | |
After section 13A of the Local Government Finance Act 1992 there is inserted— | 20 |
“13B Transitional arrangements | |
(1) The Secretary of State may by regulations make provision for the | |
purpose of smoothing changes in council tax liability resulting from the | |
coming into force in relation to a billing authority in England of— | |
(a) an order under section 5 above, or | 25 |
(b) a list under section 22B below. | |
(2) The National Assembly for Wales may by regulations make provision | |
for the purpose of smoothing changes in council tax liability resulting | |
from the coming into force in relation to a billing authority in Wales | |
of— | 30 |
(a) an order under section 5 above, or | |
(b) a list under section 22B below. | |
(3) Regulations under this section may, in particular— | |
(a) make provision about the circumstances in which changes are | |
to be smoothed; | 35 |
(b) make provision for changes to be smoothed over such one or | |
more financial years as may be specified in the regulations; | |
(c) make provision for liability for any financial year to be | |
determined in accordance with such rules as may be so | |
specified, which may result in liability being the same as or | 40 |
different from what it would otherwise be. | |
(4) Without prejudice to section 113(1) below, regulations under this | |
section may make different provision for different financial years. | |
| |
| |
|
| |
| |
(5) To the extent that he would not have power to do so apart from this | |
subsection, the Secretary of State may— | |
(a) include in regulations made by him under this section such | |
amendments of any social security instrument as he thinks | |
expedient in consequence of the regulations; | 5 |
(b) include in any social security instrument such provision as he | |
thinks expedient in consequence of regulations under this | |
section. | |
(6) In subsection (5) above, “social security instrument” has the meaning | |
given by section 13(10) above.” | 10 |
Enforcement | |
80 Amendments relating to distress | |
(1) Schedule 4 to the Local Government Finance Act 1992 (c. 14) (enforcement) is | |
amended as follows. | |
(2) In paragraph 5(1) (power to authorise making of attachment of earnings orders | 15 |
against persons subject to liability orders), in paragraph (a) (under which | |
attachment of earnings may be authorised to secure payment of any | |
outstanding sum which is or forms part of the amount in respect of which a | |
liability order was made), for the words from “any outstanding sum” to the | |
end there is substituted “the appropriate amount”. | 20 |
(3) After that sub-paragraph there is inserted— | |
“(1A) For the purposes of this paragraph the appropriate amount is the | |
aggregate of— | |
(a) any outstanding sum which is or forms part of the amount in | |
respect of which the liability order was made; and | 25 |
(b) where the authority concerned has sought to levy an amount | |
by distress and sale of the debtor’s goods under provision | |
included by virtue of paragraph 7 below and the person | |
making the distress has reported that he was unable (for | |
whatever reason) to find any or sufficient goods of the debtor | 30 |
on which to levy the amount— | |
(i) such sum as is referred to in sub-paragraph (2)(b) of | |
that paragraph, and | |
(ii) if the authority has applied for the issue of a warrant | |
committing the debtor to prison under provision | 35 |
included by virtue of paragraph 8 below, a sum (of a | |
prescribed amount or an amount determined in | |
accordance with prescribed rules) in respect of the | |
costs of the application.” | |
(4) In paragraph 7 (distress), after sub-paragraph (4) there is inserted— | 40 |
“(4A) The regulations may include provision with respect to the supply of | |
information to the debtor by— | |
(a) a person who makes, or attempts to make, a distress, or | |
(b) where it has levied any amount by distress, the authority | |
concerned.” | 45 |
| |
| |
|
| |
| |
81 Charging orders: aggregation | |
In Schedule 4 to the Local Government Finance Act 1992 (c. 14) (enforcement), | |
after paragraph 11 there is inserted— | |
“11A Regulations under paragraph 1(1)(a) above may provide that two or | |
more liability orders against the same person shall be treated as a | 5 |
single liability order for the purposes of provision included by virtue | |
of paragraph 11 above if an application under such provision could | |
be made in respect of each of them in relation to the same dwelling.” | |
82 Quashing of liability orders | |
In Schedule 4 to the Local Government Finance Act 1992 (enforcement), after | 10 |
paragraph 12 there is inserted— | |
“Quashing of liability orders | |
12A Regulations under paragraph 1(1) above may provide— | |
(a) that, where on an application by the authority concerned a | |
magistrates’ court is satisfied that a liability order should not | 15 |
have been made, it shall quash the order; | |
(b) that, where on an application to a magistrates’ court for the | |
quashing of a liability order, the court is satisfied that, had | |
the original application been for a liability order in respect of | |
a lesser sum payable, such an order could properly have been | 20 |
made, it shall substitute a liability order in respect of the | |
aggregate of— | |
(i) that lesser sum, and | |
(ii) any sum included in the quashed order in respect of | |
the costs incurred in obtaining it.” | 25 |
Other | |
83 Major precepting authorities: combined fire authorities | |
(1) In section 39(1) of the Local Government Finance Act 1992 (which specifies the | |
authorities which are major precepting authorities for the purposes of Part 1 of | |
that Act), after paragraph (d) there is inserted— | 30 |
“(da) a fire authority in England constituted by a combination scheme | |
made under section 6 of the Fire Services Act 1947;”. | |
(2) The National Assembly for Wales may by order amend section 39(1)(da) of the | |
Local Government Finance Act 1992 for the purpose of extending the provision | |
to fire authorities in Wales. | 35 |
(3) Before making an order under subsection (2), the National Assembly for Wales | |
shall consult— | |
(a) such bodies or persons appearing to it to be representative of the | |
interests of local government in Wales, and | |
(b) such other bodies or persons, | 40 |
as it may consider appropriate. | |
| |
| |
|
