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Local Government Finance Act 1988

1988 CHAPTER 41

ARRANGEMENT OF SECTIONS

Go to Preamble

  1. Part I

    Community Charges

    1. Charges

      1. 1. The charges.

      2. 2. Persons subject to personal community charge.

      3. 3. Persons subject to standard community charge.

      4. 4. Section 3: interpretation.

      5. 5. Persons subject to collective community charge.

    2. Registers

      1. 6. Community charges register.

    3. Charges and registers: miscellaneous

      1. 7. Persons subject to charges: miscellaneous.

      2. 8. Registers: miscellaneous.

    4. Collective community charge contributions

      1. 9. Liability to contribute.

      2. 10. Contributions: interpretation of formula.

      3. 11. Contributions: further provisions.

    5. Liability to pay in respect of charges

      1. 12. Personal community charge.

      2. 13. Relief for students.

      3. 14. Standard community charge.

      4. 15. Collective community charge.

      5. 16. Joint and several liability: spouses.

      6. 17. Joint and several liability: management arrangements.

      7. 18. Discharge of liability.

    6. Miscellaneous

      1. 19. Co-owners.

      2. 20. Contributions in aid.

      3. 21. Standard community charge: special cases.

      4. 22. Administration and penalties.

      5. 23. Appeals.

      6. 24. Appeals: preliminary steps.

      7. 25. Death.

      8. 26. Community charges registration officer.

      9. 27. Default powers as to registers.

      10. 28. Default powers as to resources.

      11. 29. Rights of electoral registration officers.

    7. General

      1. 30. Students.

      2. 31. Interpretation.

  2. Part II

    Charges and Multipliers

    1. Charges

      1. 32. Amount for personal community charges.

      2. 33. Setting of different amounts.

      3. 34. Power to set substituted amounts.

      4. 35. Duty to set substituted amounts.

      5. 36. Substituted amounts: supplementary.

      6. 37. Power to anticipate precept.

      7. 38. Anticipated precepts: supplementary.

      8. 39. Information.

    2. Multipliers

      1. 40. Standard community charge multipliers.

  3. Part III

    Non-Domestic Rating

    1. Local rating

      1. 41. Local rating lists.

      2. 42. Contents of local lists.

      3. 43. Occupied hereditaments: liability.

      4. 44. Occupied hereditaments: supplementary.

      5. 45. Unoccupied hereditaments: liability.

      6. 46. Unoccupied hereditaments: supplementary.

      7. 47. Discretionary relief.

      8. 48. Discretionary relief: supplementary.

      9. 49. Reduction or remission of liability.

      10. 50. Joint owners or occupiers.

      11. 51. Exemption.

    2. Central rating

      1. 52. Central rating lists.

      2. 53. Contents of central lists.

      3. 54. Central rating: liability.

    3. General

      1. 55. Alteration of lists.

      2. 56. Valuation and multipliers.

      3. 57. Special provision for 1990–95.

      4. 58. Special provision for 1995 onwards.

      5. 59. Contributions in aid.

      6. 60. Pooling.

      7. 61. Valuation officers.

      8. 62. Administration.

      9. 63. Death.

    4. Interpretation

      1. 64. Hereditaments.

      2. 65. Owners and occupiers.

      3. 66. Domestic property.

      4. 67. Interpretation: other provisions.

  4. Part IV

    Precepts and Levies

    1. Precepts

      1. 68. Precepts to be issued.

      2. 69. Precepted authorities.

      3. 70. General and special expenses.

      4. 71. Substituted precepts.

      5. 72. Statement as to payment of precept.

      6. 73. Information.

    2. Levies

      1. 74. Levies.

      2. 75. Special levies.

  5. Part V

    Grants

    1. Introduction

      1. 76. Interpretation.

      2. 77. Information.

    2. Revenue support grant

      1. 78. Revenue support grant.

      2. 79. Effect of report’s approval.

      3. 80. Distribution reports.

      4. 81. Effect of distribution reports.

      5. 82. Calculation of sums payable.

      6. 83. Payment of sums.

      7. 84. Special provision for transitional years.

    3. Additional grant

      1. 85. Additional grant.

      2. 86. Effect of report’s approval.

    4. Transport grants

      1. 87. Transport grants.

      2. 88. Transport grants: supplementary.

  6. Part VI

    Funds

    1. Funds

      1. 89. Collection funds.

      2. 90. Payments to and from collection funds.

      3. 91. General funds.

      4. 92. General funds: supplementary.

      5. 93. The City fund.

      6. 94. The City: further provisions.

    2. Calculations

      1. 95. Calculations to be made by authorities.

      2. 96. Substitute calculations.

    3. Transfers between funds

      1. 97. Principal transfers between funds.

      2. 98. Other transfers between funds.

    4. Regulations about funds

      1. 99. Regulations about funds.

  7. Part VII

    Limitation of Charges Etc

    1. 100. Power to designate authorities.

    2. 101. Restriction on power to designate.

    3. 102. Designation of authorities.

    4. 103. Transitional years: special provisions.

    5. 104. Challenge of maximum amount.

    6. 105. Acceptance of maximum amount.

    7. 106. No challenge or acceptance.

    8. 107. Substituted calculations and precepts.

    9. 108. Failure to substitute.

    10. 109. Other financial requirements.

    11. 110. Information.

  8. Part VIII

    Financial Administration

    1. 111. Interpretation.

    2. 112. Financial administration as to certain authorities.

    3. 113. Qualifications of responsibile officer.

    4. 114. Functions of responsible officer as regards reports.

    5. 115. Authority’s duties as regards reports.

    6. 116. Information about meetings.

  9. Part IX

    Existing Rates, Precepts and Grants

    1. 117. Rates and precepts: abolition.

    2. 118. Rates: power to abolish or modify.

    3. 119. Statutory references to rating.

    4. 120. Refund of overpayments.

    5. 121. Valuation according to tone of list.

    6. 122. Rating of statutory water undertakings.

    7. 123. Rating amendments: miscellaneous.

    8. 124. Rate support grant: abolition.

    9. 125. Transport grants: abolition.

    10. 126. Variation of multipliers in supplementary reports.

    11. 127. London Regional Transport grants: amendment.

  10. Part X

    Scotland

    1. 128. Levying of rates.

    2. 129. Exemption from personal charge.

  11. Part XI

    Miscellaneous and General

    1. Capital expenditure

      1. 130. Aquisition of interests less than freehold.

      2. 131. Prescribed expenditure.

      3. 132. Share and loan capital and guarantee payments.

    2. Other miscellaneous provisions

      1. 133. Community charges: cross-border information.

      2. 134. Duty to consult ratepayers.

      3. 135. Social security.

      4. 136. Tribunals.

      5. 137. Amendments.

    3. General

      1. 138. Judicial review.

      2. 139. Functions to be discharged only by authority.

      3. 140. Separate administration in England and Wales.

      4. 141. Payments to and from authorities.

      5. 142. Saving for remedies.

      6. 143. Orders and regulations.

      7. 144. Interpretation: authorities.

      8. 145. Interpretation: financial years etc.

      9. 146. Interpretation: other provisions.

      10. 147. Power to make supplementary provision.

      11. 148. Finance.

      12. 149. Repeals.

      13. 150. Commencement: Scotland.

      14. 151. Extent.

      15. 152. Citation.

    1. Schedule 1

      Personal community charge: exemption

    2. Schedule 2

      Community charges: administration

    3. Schedule 3

      Community charges: penalties

    4. Schedule 4

      Community charges: enforcement

    5. Schedule 5

      Non-domestic rating: exemption

    6. Schedule 6

      Non-domestic rating: valuation

    7. Schedule 7

      Non-domestic rating: multipliers

    8. Schedule 8

      Non-domestic rating: pooling

    9. Schedule 9

      Non-domestic rating: administration

    10. Schedule 10

      Social security

    11. Schedule 11

      Tribunals

    12. Schedule 12

      Amendments

    13. Schedule 13

      Repeals

An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.

[29th July 1988]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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