Office of Public Sector Information
Section 139.
1 The [1988 c. 41.] Local Government Finance Act 1988 shall be amended as mentioned in the following provisions of this Schedule.
2 (1) Section 2 (persons subject to personal community charge) shall be amended as follows.
(2) The following subsection shall be inserted after subsection (1)—
“(1A) But a person cannot be subject to a charging authority’s personal community charge on a day which falls before 1 December 1989.”
(3) The following subsections shall be substituted for subsection (5) (residence of students)—
“(5) Subsection (5A) below applies in the case of a person if—
(a) he is undertaking a full-time course of education, and
(b) for at least some of the time while undertaking the course he is, or proposes to be, resident in England and Wales for the purpose of making attendances in term time in connection with the course.
(5A) On a day on which he is undertaking the course he shall be treated as having his sole or main residence in—
(a) the place where he is resident at any time on the day for the purpose of making attendances in term time in connection with the course;
(b) if he is not resident in a place for that purpose at any time on the day, the place where he was last resident for that purpose;
(c) if he is not resident in a place for that purpose at any time on the day, and he has not been resident in a place for that purpose, the place where he would be taken to have his sole or main residence if this subsection did not apply to him.”
3 In section 3 (persons subject to standard community charge) the following subsection shall be inserted after subsection (5)—
“(6) Notwithstanding anything in subsections (1) to (5) above, a person cannot be subject to a charging authority’s standard community charge on a day which falls before 1 December 1989.”
4 In section 5 (persons subject to collective community charge) the following subsection shall be inserted after subsection (1)—
“(1A) But a person cannot be subject to a charging authority’s collective community charge on a day which falls before 1 December 1989.”
5 The following section shall be inserted after section 13—
(1) The Secretary of State may make regulations as regards any case where—
(a) a person is liable to pay an amount to an authority in respect of a personal community charge as it has effect for any chargeable financial year which is prescribed, and
(b) prescribed conditions are fulfilled.
(2) The regulations may provide that the amount he is liable to pay shall be an amount which—
(a) is less than the amount it would be apart from the regulations, and
(b) is found in accordance with prescribed rules.
(3) This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.
(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the following—
(a) rates for a period before 1 April 1990;
(b) the circumstances of, or other matters relating to, the person concerned;
(c) an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;
(d) such other amounts as may be prescribed or arrived at in a prescribed manner;
(e) the making of an application by the person concerned.
(5) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.
(6) Without prejudice to the generality of section 143(2) below, regulations under this section may include—
(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each charging authority;
(b) provision requiring him to lay the report before the House of Commons;
(c) provision for the review of any prescribed decision of a charging authority relating to the application or operation of the regulations;
(d) provision that no appeal may be made to a valuation and community charge tribunal in respect of such a decision, notwithstanding section 23(2) below.
(7) 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 under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;
(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.
(8) In subsection (7) above “social security instrument” means an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Act 1986.”
6 In section 16 (joint and several liability: spouses) in subsection (1)(b) for “(read with section 13 above, where it is appropriate)” there shall be substituted “(or that section read with section 13 or 13A above, or both)”.
7 In subsection (3) of section 26 (community charges registration officer for the Common Council) for the word “chamberlain” there shall be substituted “person having responsibility for the administration of certain of the financial affairs of the Council under section 6(1) of the Local Government and Housing Act 1989”.
8 The following section shall be inserted after section 26—
(1) Subsection (2) below applies where—
(a) the Secretary of State serves a notice on a registration officer for a charging authority requiring him to supply to the Secretary of State information specified in the notice,
(b) the information is required by the Secretary of State for a purpose other than that of carrying out his functions under this Act, and
(c) the information is not personal information.
(2) The officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.
(3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.”
9 (1) Section 30 (students) shall be amended as follows.
(2) The following subsection shall be inserted after subsection (1)—
“(1A) For the purposes of this Part a person shall be treated as undertaking a qualifying course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.”
(3) In subsection (2)—
(a) for “The regulations” there shall be substituted “Regulations under this section”, and
(b) after “(1)” there shall be inserted “or (1A)”.
(4) In subsection (3) for “The regulations” there shall be substituted “Regulations under subsection (1) above”.
(5) The following subsection shall be inserted after subsection (3)—
“(3A) Regulations under subsection (1A) above must be so framed that undertaking a course of higher education is not treated as undertaking a qualifying course of education for the purposes of this Part.”
(6) In subsection (4) for “The regulations” there shall be substituted “Regulations under this section”.
(7) The following subsection shall be inserted after subsection (5)—
“(6) A course of higher education is a course of any description mentioned in Schedule 6 to the Education Reform Act 1988.”
10 (1) Schedule 1 (exemption) shall be amended as follows.
(2) The following paragraph shall be substituted for paragraph 5 (children)—
“5 A person is an exempt individual on a particular day if the day falls within a week for which—
(a) a person is entitled to child benefit in respect of the individual, or
(b) a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.”
(3) The following paragraphs shall be substituted for paragraph 6 (students)—
“6 A person is an exempt individual on a particular day if—
(a) the day falls within a period in which he is undertaking a full-time course of education, and
(b) on the day he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.
6A A person is an exempt individual on a particular day if—
(a) he is aged under 20 on the day,
(b) the day falls within a period in which he is undertaking a qualifying course of education, and
(c) the course is not undertaken in consequence of an office or employment held by the person.”
11 (1) Schedule 2 (administration) shall be amended as follows.
(2) The following paragraphs shall be substituted for paragraph 2(2)(l)—
“(l) that a notice must be in a prescribed form,
(la) that a notice must contain prescribed matters,
(lb) that a notice must not contain other prescribed matters,
(lc) that where a notice is invalid because it does not comply with regulations under paragraph (l) or (la) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (f) or (k) above shall nevertheless have effect as if the notice were valid,
(ld) that where a notice is invalid because it does not comply with regulations under paragraph (l) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to issue to the chargeable person a document in the form which the notice would have taken had it complied with regulations under paragraph (l) above,
(le) that where a notice is invalid because it does not comply with regulations under paragraph (la) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to inform the chargeable person of such of the matters prescribed under paragraph (la) above as were not contained in the notice,”.
(3) In paragraph 2(2)(m) the words from “and” to the end shall be omitted.
(4) For paragraph 5 (discounts) there shall be substituted the following paragraphs—
“5 (1) Regulations under this Schedule may include provision empowering an authority, subject to such conditions as may be prescribed, to accept, in such cases as the authority may determine and in satisfaction of a person’s sole liability to pay an amount (the chargeable amount) in respect of the authority’s community charge as it has effect for a chargeable financial year or any shorter period, an amount which—
(a) is determined by the authority; and
(b) is payable in a single lump sum; and
(c) is less than the authority’s estimate of the chargeable amount.
(2) The regulations may include provision empowering or requiring the authority to make such adjustments (whether by way of an additional sum due to the authority or by way of repayment or credit by the authority or otherwise) as may be prescribed where the chargeable amount is subsequently estimated to be or proves to be greater or less than the amount originally (or last) estimated.
(3) The regulations may include, as regards a case where persons are jointly and severally liable to pay the chargeable amount, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.
(4) The regulations may include provision that, in a case where an authority have made provision by virtue of any of sub-paragraphs (1) to (3) above, any provision which is included in regulations under this Schedule by virtue of paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.
5A (1) Regulations under this Schedule may include provision that where—
(a) a person has sole liability to pay a sum on account in respect of an authority’s community charge,
(b) a sum smaller than that sum is paid, and
(c) such conditions as may be prescribed are fulfilled,
the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.
(2) The regulations may include provision that—
(a) for prescribed purposes the sum on account shall be treated as having been paid in full;
(b) for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.
(3) The regulations may include, as regards a case where persons are jointly and severally liable to pay a sum on account in respect of an authority’s community charge, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.”
(5) In paragraph 9 (information) in sub-paragraph (1) for “is mentioned in sub-paragraph (2)” there shall be substituted “falls within sub-paragraph (2) or (2A)”.
(6) In paragraph 9, in sub-paragraph (2) after “The information” there shall be inserted “falling within this sub-paragraph”.
(7) In paragraph 9, the following sub-paragraph shall be inserted after sub-paragraph (2)—
“(2A) The information falling within this sub-paragraph is information whether, on any day specified in the request, any person so specified is undertaking a qualifying course of education.”
(8) The following paragraph shall be inserted after paragraph 9—
“9A (1) Regulations under this Schedule may include provision that—
(a) a registrar of births and deaths shall supply to the registration officer for any appropriate charging authority which is prescribed such particulars of such deaths as may be prescribed;
(b) the Registrar General for England and Wales shall supply to the registration officer for any charging authority which is prescribed such particulars of such deaths as may be prescribed.
(2) The regulations may include provision as to the times at which and the manner in which the particulars are to be supplied.
(3) In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.”
(9) Paragraph 12 (information) shall be omitted.
(10) The following paragraph shall be inserted after paragraph 13—
“13A (1) Regulations under this Schedule may include provision that a registration officer for a charging authority—
(a) may supply relevant information to any person who requests it for a purpose not relating to this Part;
(b) may charge a prescribed fee for supplying the information;
(c) shall account for and pay any such fee to the charging authority for which he is the registration officer.
(2) Information is relevant information if—
(a) it was obtained by the officer for the purpose of carrying out his functions under this Part, and
(b) it is not personal information.
(3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.”
12 (1) Schedule 3 (penalties) shall be amended as follows.
(2) In paragraph 1(2), (4) and (6) for “a second time” there shall be substituted “again”.
(3) The following sub-paragraph shall be inserted after paragraph 1(7)—
“(7A) Sub-paragraphs (2), (4) and (6) above apply each time the authority repeats a request.”
(4) In paragraph 2(4), (6) and (9) for “a second time” there shall be substituted “again”.
(5) The following sub-paragraph shall be inserted after paragraph 2(11)—
“(11A) Sub-paragraphs (4), (6) and (9) above apply each time the officer repeats a request.”
13 (1) Schedule 4 (enforcement) shall be amended as follows.
(2) In paragraph 3 (liability orders) the following sub-paragraph shall be inserted after sub-paragraph (2)—
“(2A) The regulations may include provision that, where the sum payable is paid after the order has been applied for but before it is made, the magistrates' court shall nonetheless make the order in respect of a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in applying for it.”
(3) In paragraph 4(2)(c) (information which a debtor under a liability order may be required to supply to a charging authority), at the end there shall be inserted “or is relevant to whether another person is jointly and severally liable with the debtor for the whole or any part of the amount in respect of which the liability order was made”.
(4) At the end of paragraph 10(1) (winding up) there shall be added “or, as the case may be, section 221(5)(b) of that Act (winding up of unregistered companies)”.
(5) In paragraph 15(4)(b) (restriction on other methods of enforcement where warrant of commitment issued or term of imprisonment fixed), for “or charging may be taken against that one” there shall be substituted “bankruptcy, winding up or charging may be taken against any of them”.
14 (1) Section 32 (amount for personal community charges) shall be amended as follows.
(2) The following subsections shall be inserted after subsection (2)—
“(2A) No amount may be set before the earlier of the following—
(a) 1 March in the financial year preceding that for which the amount is set;
(b) the date of the issue to the authority of the last precept capable of being issued to it for the financial year for which the amount is set.
(2B) No amount may be set unless the authority has calculated an amount in relation to the year under section 95(4) below.
(2C) A purported setting of an amount, if done in contravention of subsection (2A) or (2B) above, shall be treated as not having occurred.”
(3) The following subsections shall be inserted after subsection (5)—
“(6) Where the authority is a relevant charging authority, for the purposes of subsection (2A) above no account shall be taken of any precept capable of being issued to it by a relevant precepting authority.
(7) For the purposes of subsection (6) above a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
(a) in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
(b) in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
(c) in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.”
15 (1) Section 33 (setting of different amounts for personal community charges) shall be amended as follows.
(2) In subsection (4)(a) for “its expenses needed to meet a levy” there shall be substituted “the expenses of meeting a levy or special levy”.
(3) In subsection (4) the word “and” at the end of paragraph (c) shall be omitted.
(4) In subsection (4) at the end of paragraph (d) there shall be inserted “; and
(e) provided a resolution of a charging authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.”
(5) The following subsection shall be inserted after subsection (4)—
“(4A) The following rules shall apply to the making of a resolution under subsection (4)(e) above by a charging authority—
(a) no such resolution may be made unless the body mentioned in subsection (4)(e) above is one in relation to which the charging authority has made under subsection (4)(a) above a resolution which is in force;
(b) the resolution under subsection (4)(e) above may not be made so as to be in force at any time when that under subsection (4)(a) above is not in force;
(c) the fact that the resolution under subsection (4)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to all the expenses concerned;
(d) the fact that the resolution under subsection (4)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to part, or any particular part, of the expenses concerned.”
16 (1) Section 34 (power to set substituted amounts for personal community charges) shall be amended as follows.
(2) The following shall be substituted for subsection (2)—
“(2) Any amount set in substitution under this section—
(a) must be set in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose, and
(b) if set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below, must be set by reference to the multiplier set in substitution.”
(3) At the end of subsection (4) there shall be inserted “, or if the amount is set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below.”
17 (1) Section 35 (duty to set substituted amounts for personal community charges) shall be amended as follows.
(2) In subsection (3) the following paragraph shall be inserted after paragraph (d)—
“(da) the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;”.
(3) In subsection (3)(e) for “(d)” there shall be substituted “(da)”.
(4) In subsection (5) the following paragraph shall be inserted after paragraph (c)—
“(ca) the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;”.
(5) In subsection (5)(d) for “and (c)” there shall be substituted “to (ca)”.
(6) Subsections (6) and (7) shall be omitted.
18 (1) Section 40 (standard community charge multipliers) shall be amended as follows.
(2) In subsection (3) for “in regulations made by the Secretary of State” there shall be substituted “for the purposes of this section by the authority”.
(3) In subsection (4) for “specified” there shall be substituted “prescribed” and for “, 1½ and 2” there shall be substituted “and 1½”.
(4) The following subsections shall be substituted for subsection (11)—
“(11) A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—
(a) the use to which properties are put or are intended to be put;
(b) whether properties are occupied;
(c) the period for which properties have been unoccupied;
(d) the circumstances, other than financial circumstances, of persons subject to standard community charges;
(e) the capacity in which persons are subject to standard community charges;
(f) whether properties fall within a class prescribed in regulations under this section.
(11A) The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.”
(5) In subsection (12) for “(11)” there shall be substituted “(11A)” and for “specified” there shall be substituted “prescribed”.
(6) The following subsections shall be inserted after subsection (12)—
“(13) An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.
(14) Failure to comply with subsection (13) above does not invalidate the exercise of the power.
(15) The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.
(16) The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.”
19 In section 41 (local rating lists) the following subsections shall be inserted after subsection (6)—
“(6A) As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.
(6B) As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.”
20 In section 42 (contents of local lists) in subsection (4) for paragraphs (a) and (b) there shall be substituted “the rateable value of the hereditament”.
21 (1) Section 44 (occupied hereditaments: supplementary) shall be amended as follows.
(2) In subsection (2) the words from “or” to the end shall be omitted.
(3) Subsection (3) shall be omitted.
22 The following section shall be inserted after section 44—
(1) Where a hereditament is shown in a charging authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion the rateable value of the hereditament between the occupied and unoccupied parts of the hereditament and to certify the apportionment to the authority.
(2) The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.
(3) For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—
(a) falls within the operative period in relation to the apportionment, and
(b) is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.
Local Government and Housing Act 1989 (C. 42)