|
| |
|
authorities have power to issue precepts to it, is notified by it to |
| |
those authorities (“the major precepting authorities concerned”) |
| |
within the prescribed period. |
| |
(2) | Where the aggregate calculated (or last calculated) by the authority for |
| |
the year under subsection (2) of section 31A above does not exceed that |
| 5 |
so calculated under subsection (3) of that section, the amount for item |
| |
R in subsection (1) above is to be nil. |
| |
(3) | The Secretary of State must make regulations containing rules for |
| |
making for any year the calculation required by item T in subsection (1) |
| |
above; and a billing authority must make the calculation for any year in |
| 10 |
accordance with the rules for the time being effective (as regards the |
| |
year) under the regulations. |
| |
(4) | Regulations prescribing a period for the purposes of item T in |
| |
subsection (1) above may provide that, in any case where a billing |
| |
authority fails to notify its calculation to the major precepting |
| 15 |
authorities concerned within that period, that item must be determined |
| |
in the prescribed manner by such authority or authorities as may be |
| |
| |
(5) | The Secretary of State may by regulations do either or both of the |
| |
| 20 |
(a) | alter the constituents of any calculation to be made under |
| |
subsection (1) above (whether by adding, deleting or amending |
| |
| |
(b) | provide for rules governing the making of any calculation |
| |
under that subsection (whether by adding provisions to, or |
| 25 |
deleting or amending provisions of, this section, or by a |
| |
combination of those methods).” |
| |
60 | Council tax calculations by major precepting authorities in England |
| |
Before section 43 of the Local Government Finance Act 1992 insert— |
| |
“42A | Calculation of council tax requirement by authorities in England |
| 30 |
(1) | In relation to each financial year a major precepting authority in |
| |
England must make the calculations required by this section. |
| |
(2) | The authority must calculate the aggregate of— |
| |
(a) | the expenditure the authority estimates it will incur in the year |
| |
in performing its functions and will charge to a revenue account |
| 35 |
for the year in accordance with proper practices, |
| |
(b) | such allowance as the authority estimates will be appropriate |
| |
for contingencies in relation to amounts to be charged or |
| |
credited to a revenue account for a year in accordance with |
| |
| 40 |
(c) | the financial reserves which the authority estimates it will be |
| |
appropriate to raise in the year for meeting its estimated future |
| |
| |
(d) | such financial reserves as are sufficient to meet so much of the |
| |
amount estimated by the authority to be a revenue account |
| 45 |
deficit for any earlier financial year as has not already been |
| |
| |
|
| |
|
| |
|
(3) | The authority must calculate the aggregate of— |
| |
(a) | the income which it estimates will accrue to it in the year and |
| |
which it will credit to a revenue account for the year in |
| |
accordance with proper practices, other than income which it |
| |
estimates will accrue to it in respect of any precept issued by it, |
| 5 |
| |
(b) | the amount of the financial reserves which the authority |
| |
estimates that it will use in order to provide for the items |
| |
mentioned in paragraphs (a) and (b) of subsection (2) above. |
| |
(4) | If the aggregate calculated under subsection (2) above exceeds that |
| 10 |
calculated under subsection (3) above, the authority must calculate the |
| |
amount equal to the difference; and the amount so calculated is to be its |
| |
council tax requirement for the year. |
| |
(5) | In making the calculation under subsection (2) above the authority |
| |
must ignore payments which must be met from a trust fund. |
| 15 |
(6) | In estimating under subsection (2)(a) above an authority must take into |
| |
| |
(a) | the amount of any expenditure which it estimates it will incur |
| |
in the year in making any repayments of grants or other sums |
| |
paid to it by the Secretary of State, and |
| 20 |
(b) | in the case of authority which is a county council, the amount of |
| |
any levy issued to it for the year. |
| |
(7) | But (except as provided by regulations under section 74 of the 1988 Act) |
| |
the authority must not anticipate a levy not issued. |
| |
(8) | For the purposes of subsection (2)(c) above an authority’s estimated |
| 25 |
| |
(a) | that which the authority estimates it will incur in the financial |
| |
year following the year in question, will charge to a revenue |
| |
account for the year in accordance with proper practices and |
| |
will have to defray in the year before the following sums are |
| 30 |
| |
(i) | sums which will be payable to it for the year, and |
| |
(ii) | sums in respect of which amounts will be credited to a |
| |
revenue account for the year in accordance with proper |
| |
| 35 |
(b) | that which the authority estimates it will incur in the financial |
| |
year referred to in paragraph (a) above or any subsequent |
| |
financial year in performing its functions and which will be |
| |
charged to a revenue account for that or any other year in |
| |
accordance with proper practices. |
| 40 |
(9) | In making the calculation under subsection (3) above the authority |
| |
must ignore payments which must be made into a trust fund. |
| |
(10) | In estimating under subsection (3)(a) the authority must take into |
| |
account the sums which the authority estimates will be paid to it in the |
| |
year by billing authorities in accordance with regulations under section |
| 45 |
| |
(11) | The Secretary of State may by regulations do one or both of the |
| |
| |
|
| |
|
| |
|
(a) | alter the constituents of any calculation to be made under |
| |
subsection (2) or (3) above (whether by adding, deleting or |
| |
| |
(b) | alter the rules governing the making of any calculation under |
| |
subsection (2) or (3) above (whether by deleting or amending |
| 5 |
subsections (5) to (10) above, or any of them, or by adding other |
| |
provisions, or by a combination of those methods). |
| |
(12) | This section is subject to section 52ZT below (which requires a direction |
| |
to a major precepting authority that the referendum provisions in |
| |
Chapter 4ZA are not to apply to the authority for a financial year to |
| 10 |
state the amount of the authority’s council tax requirement for the |
| |
| |
42B | Calculation of basic amount of tax by authorities in England |
| |
(1) | In relation to each financial year a major precepting authority in |
| |
England must calculate the basic amount of its council tax by applying |
| 15 |
the formula—![equation: over[char[R],char[T]]](missing.gif) |
| |
| |
R is the amount calculated (or last calculated) by the authority |
| |
under section 42A(4) above as its council tax requirement for |
| |
| 20 |
T is the aggregate of the amounts which are calculated by the |
| |
billing authorities to which the authority issues precepts (“the |
| |
billing authorities concerned”) as their council tax bases for the |
| |
year for their areas, or (as the case may require) for the parts of |
| |
their areas falling within the authority’s area, and are notified |
| 25 |
by them to the authority within the prescribed period. |
| |
(2) | Where the aggregate calculated (or last calculated) by the authority for |
| |
the year under subsection (2) of section 42A above does not exceed that |
| |
so calculated under subsection (3) of that section, the amount for item |
| |
R in subsection (1) above is to be nil. |
| 30 |
(3) | The Secretary of State must make regulations containing rules for |
| |
making for any year the calculation required by item T in subsection (1) |
| |
above; and the billing authorities concerned must make the calculations |
| |
for any year in accordance with the rules for the time being effective (as |
| |
regards the year) under the regulations. |
| 35 |
(4) | Regulations prescribing a period for the purposes of item T in |
| |
subsection (1) above may provide that, in any case where a billing |
| |
authority fails to notify its calculation to the precepting authority |
| |
concerned within that period, that item must be determined in the |
| |
prescribed manner by such authority or authorities as may be |
| 40 |
| |
(5) | The Secretary of State may by regulations do either or both of the |
| |
| |
|
| |
|
| |
|
(a) | alter the constituents of any calculation to be made under |
| |
subsection (1) above (whether by adding, deleting or amending |
| |
| |
(b) | provide for rules governing the making of any calculation |
| |
under that subsection (whether by adding provisions to, or |
| 5 |
deleting or amending provisions of, this section, or by a |
| |
combination of those methods).” |
| |
61 | Calculation of council tax requirement by the Greater London Authority |
| |
(1) | Section 85 of the Greater London Authority Act 1999 (calculation of component |
| |
and consolidated budget requirements) is amended as follows. |
| 10 |
(2) | In the section heading for “budget” substitute “council tax”. |
| |
(3) | In subsection (1) for “43” substitute “42A”. |
| |
| |
(a) | in paragraph (a) for the words from “, other than” to “the 1988 Act” |
| |
substitute “in accordance with proper practices”, and |
| 15 |
| |
(i) | for “expenditure to be charged” substitute “amounts to be |
| |
charged or credited”, and |
| |
(ii) | after “for the year” insert “in accordance with proper practices”. |
| |
(5) | In subsection (5) for paragraph (a) substitute— |
| 20 |
“(a) | the income which the Authority estimates will accrue to or for |
| |
the body in the year and which will be credited to a revenue |
| |
account for the year in accordance with proper practices, other |
| |
than income which the Authority estimates will accrue in |
| |
respect of any precept issued by it;”. |
| 25 |
(6) | In subsection (6)( b) for “budget” substitute “council tax”. |
| |
(7) | In subsection (7) for “budget” substitute “council tax”. |
| |
(8) | In subsection (8) for “budget” in both places substitute “council tax”. |
| |
| |
(10) | Section 86 of that Act (provisions supplemental to section 85) is amended as |
| 30 |
| |
(11) | After subsection (1) insert— |
| |
“(1A) | In making any calculation under subsection (4) of section 85 above the |
| |
Authority shall ignore payments which must be met from a trust fund. |
| |
(1B) | In estimating under subsection (4)(a) of section 85 above— |
| 35 |
(a) | in the case of any functional body, the Authority shall take into |
| |
account the amount of any expenditure which it estimates will |
| |
be incurred in the year in respect of the body under section 43(1) |
| |
of the Local Government Act 2003 or in paying any BID levy for |
| |
which the body is liable, and |
| 40 |
(b) | in the case of the Mayor, the Authority shall take into account |
| |
the amount of any expenditure which it estimates will be |
| |
incurred in the year in respect of the Authority under section |
| |
|
| |
|
| |
|
43(1) of the Local Government Act 2003 or in paying any BID |
| |
levy for which the Authority is liable.” |
| |
(12) | After subsection (2A) insert— |
| |
“(2B) | In estimating under subsection (4)(a) of section 85 above in the case of |
| |
the Mayor, the Authority shall take into account the amount of any |
| 5 |
expenditure which the Authority estimates it will incur in the year in |
| |
pursuance of regulations under section 99(3) of the Local Government |
| |
| |
(13) | After subsection (4) insert— |
| |
“(4A) | In making any calculation under subsection (5) of section 85 above, the |
| 10 |
Authority must ignore payments which must be made into a trust fund. |
| |
(4B) | In estimating under subsection (5)(a) of section 85 above in the case of |
| |
the Mayor, the Authority shall take into account— |
| |
(a) | the amounts which the Authority estimates will be paid to it in |
| |
the year by billing authorities in accordance with regulations |
| 15 |
under section 99(3) of the Local Government Finance Act 1988, |
| |
| |
(b) | the amount of any expenditure which it estimates will be |
| |
incurred in the year by the Authority in making any |
| |
repayments of grants or other sums paid to the Authority by the |
| 20 |
| |
(4C) | In estimating under subsection (5)(a) of section 85 above in the case of |
| |
a functional body, the Authority shall take into account the amount of |
| |
any expenditure which it estimates will be incurred in the year in |
| |
making by or in respect of the body any repayments of grants or other |
| 25 |
sums paid to or for the body by the Secretary of State. |
| |
(4D) | In estimating under subsection (5)(a) of section 85 above in the case of |
| |
the Mayor’s Office for Policing and Crime, the Authority must use such |
| |
amounts as may be prescribed by the Secretary of State as the sums that |
| |
are payable to the Mayor’s Office for Policing and Crime in respect of |
| 30 |
| |
(a) | redistributed non-domestic rates, |
| |
(b) | revenue support grant, |
| |
(c) | general GLA grant, and |
| |
| 35 |
(4E) | In subsection (4D) above, “prescribed” means specified in, or |
| |
determined in accordance with, either— |
| |
(a) | the appropriate report or determination, or |
| |
(b) | regulations made by the Secretary of State, |
| |
| as the Secretary of State may determine in the case of any particular |
| 40 |
item and any particular financial year or years. |
| |
(4F) | In subsection (4E) above, “the appropriate report or determination” |
| |
| |
(a) | in the case of an item specified in paragraph (a) or (b) of |
| |
subsection (4D), the local government finance report for the |
| 45 |
financial year in question, |
| |
|
| |
|
| |
|
(b) | in the case of the item specified in paragraph (c) of that |
| |
subsection, the determination under section 100 below for the |
| |
financial year in question, and |
| |
(c) | in the case of the item specified in paragraph (d) of that |
| |
subsection, the report under section 85 of the Local Government |
| 5 |
Finance Act 1988 relating to that item.” |
| |
(14) | In subsection (5)(b) for “(4)” substitute “(4F)”. |
| |
(15) | Omit subsection (6). |
| |
62 | Calculation of basic amount of tax by the Greater London Authority |
| |
(1) | Section 88 of the Greater London Authority Act 1999 (calculation of basic |
| 10 |
amount of tax) is amended as follows. |
| |
(2) | In subsection (1) for “44” substitute “42B”. |
| |
(3) | For subsection (2) substitute— |
| |
“(2) | In relation to each financial year the Authority shall calculate the basic |
| |
amount of its council tax by applying the formula—![equation: over[id[plus[char[R],minus[char[A]]]],char[T]]](missing.gif) |
| 15 |
| |
R is the amount calculated (or last calculated) by the Authority |
| |
under section 85(8) above as its consolidated council tax |
| |
requirement for the year; |
| |
A is the amount of the special item; |
| 20 |
T is the aggregate of the amounts which are calculated by the |
| |
billing authorities to which the Authority issues precepts (“the |
| |
billing authorities concerned”) as their council tax bases for the |
| |
year for their areas and are notified by them to the Authority |
| |
within the prescribed period.” |
| 25 |
(4) | Omit subsections (3) to (5). |
| |
(5) | In subsection (8) for paragraph (b) substitute— |
| |
“(b) | provide for rules governing the making of any calculation |
| |
under that subsection (whether by adding provisions to, or |
| |
deleting or amending provisions of, this section, or by a |
| 30 |
combination of those methods).” |
| |
(6) | Section 89 of that Act (additional calculations: special item for part of Greater |
| |
London) is amended as follows. |
| |
|
| |
|
| |
|
(7) | For subsection (4) substitute— |
| |
“(4) | For dwellings in any part of Greater London to which the special item |
| |
relates, the amount in respect of the special item is given by the |
| |
formula—![equation: over[times[char[S],num[2.0000000000000000,"2"]],times[char[T],char[P],num[2.0000000000000000,
"2"]]]](missing.gif) |
| |
| 5 |
S2 is the amount of the special item; |
| |
TP2 is the aggregate of the amounts which are calculated by the |
| |
billing authorities to which the Authority has power to issue |
| |
precepts as respects the special item (“the billing authorities |
| |
concerned”) as their council tax bases for the year for their areas |
| 10 |
and are notified by them to the Authority within the prescribed |
| |
| |
(8) | Omit subsections (5) and (6). |
| |
(9) | In subsection (9) for paragraph (b) substitute— |
| |
“(b) | provide for rules governing the making of any calculation |
| 15 |
under or by virtue of that subsection (whether by adding |
| |
provisions to, or deleting or amending provisions of, this |
| |
section, or by a combination of those methods).” |
| |
63 | Council tax calculation by local precepting authorities in England |
| |
Before section 50 of the Local Government Finance Act 1992 insert— |
| 20 |
“49A | Calculation of council tax requirement by authorities in England |
| |
(1) | In relation to each financial year a local precepting authority in England |
| |
must make the calculations required by this section. |
| |
(2) | The authority must calculate the aggregate of— |
| |
(a) | the expenditure the authority estimates it will incur in the year |
| 25 |
in performing its functions and will charge to a revenue account |
| |
for the year in accordance with proper practices, |
| |
(b) | such allowance as the authority estimates will be appropriate |
| |
for contingencies in relation to amounts to be charged or |
| |
credited to a revenue account for the year in accordance with |
| 30 |
| |
(c) | the financial reserves which the authority estimates it will be |
| |
appropriate to raise in the year for meeting its estimated future |
| |
| |
(d) | such financial reserves as are sufficient to meet so much of the |
| 35 |
amount estimated by the authority to be a revenue account |
| |
deficit for any earlier financial year as has not already been |
| |
| |
(3) | The authority must calculate the aggregate of— |
| |
(a) | the income which it estimates will accrue to it in the year and |
| 40 |
which it will credit to a revenue account for the year in |
| |
|
| |
|