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Local Government Finance Act 1992

1992 CHAPTER 14

ARRANGEMENT OF SECTIONS

Go to Preamble

  1. Part I

    Council Tax: England and Wales

    1. Chapter I

      Main provisions

      1. Preliminary

        1. 1. Council tax in respect of dwellings.

        2. 2. Liability to tax determined on a daily basis.

      2. Chargeable dwellings

        1. 3. Meaning of “dwelling”.

        2. 4. Dwellings chargeable to council tax.

        3. 5. Different amounts for dwellings in different valuation bands.

      3. Liability to tax

        1. 6. Persons liable to pay council tax.

        2. 7. Liability in respect of caravans and boats.

        3. 8. Liability in prescribed cases.

        4. 9. Liability of spouses.

      4. Amounts of tax payable

        1. 10. Basic amounts payable.

        2. 11. Discounts.

        3. 12. Discounts: special provision for Wales.

        4. 13. Reduced amounts.

      5. Administration and appeals

        1. 14. Administration, penalties and enforcement.

        2. 15. Valuation tribunals.

        3. 16. Appeals: general.

      6. Miscellaneous

        1. 17. Completion of new dwellings.

        2. 18. Death of persons liable.

        3. 19. Exclusion of Crown exemption in certain cases.

    2. Chapter II

      Valuation Lists

      1. Preliminary

        1. 20. Listing officers.

      2. The lists

        1. 21. Valuations for purposes of lists.

        2. 22. Compilation and maintenance of lists.

        3. 23. Contents of lists.

        4. 24. Alteration of lists.

        5. 25. Compilation and maintenance of new lists.

      3. Supplemental

        1. 26. Powers of entry.

        2. 27. Information about properties.

        3. 28. Information about lists.

        4. 29. Information about proposals and appeals.

    3. Chapter III

      Setting of Council Tax

      1. Setting of amounts

        1. 30. Amounts for different categories of dwellings.

        2. 31. Substituted amounts.

      2. The requisite calculations

        1. 32. Calculation of budget requirement.

        2. 33. Calculation of basic amount of tax.

        3. 34. Additional calculations where special items relate to part only of area.

        4. 35. Special items for purposes of section 34.

        5. 36. Calculation of tax for different valuation bands.

        6. 37. Substitute calculations.

      3. Supplemental

        1. 38. Information for purposes of Chapter III.

    4. Chapter IV

      Precepts

      1. Preliminary

        1. 39. Precepting and precepted authorities.

      2. Issue of precepts

        1. 40. Issue of precepts by major precepting authorities.

        2. 41. Issue of precepts by local precepting authorities.

        3. 42. Substituted precepts.

      3. Calculations by major precepting authorities

        1. 43. Calculation of budget requirement.

        2. 44. Calculation of basic amount of tax.

        3. 45. Additional calculations where special items relate to part only of area.

        4. 46. Special items for purposes of section 45.

        5. 47. Calculation of tax for different valuation bands.

        6. 48. Calculation of amount payable by each billing authority.

        7. 49. Substitute calculations.

      4. Calculations by local precepting authorities

        1. 50. Calculation of budget requirement.

        2. 51. Substitute calculations.

      5. Supplemental

        1. 52. Information for purposes of Chapter IV.

    5. Chapter V

      Limitation of Council Tax and Precepts

      1. Preliminary

        1. 53. Authorities subject to designation.

      2. Designation

        1. 54. Power to designate authorities.

        2. 55. Special transitional provisions.

        3. 56. Designation of authorities.

      3. Maximum amounts

        1. 57. Challenge of maximum amount.

        2. 58. Acceptance of maximum amount.

        3. 59. No challenge or acceptance.

      4. Substitute calculations

        1. 60. Duty of designated billing authority.

        2. 61. Duty of designated precepting authority.

        3. 62. Failure to substitute.

      5. Supplemental

        1. 63. Separate administration in England and Wales.

        2. 64. Information for purposes of Chapter V.

    6. Chapter VI

      Miscellaneous and Supplemental

      1. 65. Duty to consult ratepayers.

      2. 66. Judicial review.

      3. 67. Functions to be discharged only by authority.

      4. 68. Information required by Secretary of State.

      5. 69. Interpretation etc. of Part I.

  2. Part II

    Council Tax: Scotland

    1. Preliminary

      1. 70. Council tax in respect of dwellings.

      2. 71. Liability to be determined on a daily basis.

    2. Chargeable dwellings

      1. 72. Dwellings chargeable to council tax.

      2. 73. Alterations to valuation roll.

      3. 74. Different amounts for dwellings in different valuation bands.

    3. Liability to tax

      1. 75. Persons liable to pay council tax.

      2. 76. Liability in prescribed cases.

      3. 77. Liability of spouses.

    4. Amounts of tax payable

      1. 78. Basic amounts payable.

      2. 79. Discounts.

      3. 80. Reduced amounts.

    5. Appeals

      1. 81. Appeal to valuation appeal committee.

      2. 82. Appeal procedure.

    6. New dwellings

      1. 83. Completion of new dwellings.

    7. Valuation lists

      1. 84. Compilation and maintenance of valuation lists.

      2. 85. Distribution of lists.

      3. 86. Valuation of dwellings.

      4. 87. Alteration of lists.

      5. 88. Compilation and maintenance of new lists.

    8. Valuation lists: supplemental

      1. 89. Powers of entry.

      2. 90. Information about properties.

      3. 91. Information about lists.

      4. 92. Information about proposals and appeals.

    9. Setting of the tax

      1. 93. Setting of council tax.

      2. 94. Substituted and reduced settings.

      3. 95. District council tax: setting and collection.

      4. 96. Information.

    10. Levying and collection of the tax

      1. 97. Levying and collection of council tax.

    11. Miscellaneous and supplemental

      1. 98. Information required by Secretary of State.

      2. 99. Interpretation of Part II.

  3. Part III

    Community Charges

    1. 100. Abolition of community charges.

    2. 101. Transitory exemption for school leavers.

    3. 102. Transitory enforcement provisions for England and Wales.

  4. Part IV

    Miscellaneous

    1. Social security

      1. 103. Council tax benefit.

    2. English and Welsh provisions

      1. 104. Non-domestic rating, grants and funds.

      2. 105. Grants to voluntary organisations.

      3. 106. Council tax and community charges: restrictions on voting.

    3. Scottish provisions

      1. 107. Water and sewerage charges.

      2. 108. Payments to local authorities by Secretary of State.

      3. 109. Council tax grants.

      4. 110. Amendments to the 1975 Act in relation to non-domestic rates.

      5. 111. Statutory and other references to rateable values etc.

      6. 112. Council tax and community charges: restrictions on voting.

  5. Part V

    Supplemental

    1. 113. Orders and regulations.

    2. 114. Power to make supplementary provision.

    3. 115. Financial provisions.

    4. 116. Interpretation: general.

    5. 117. Minor and consequential amendments and repeals.

    6. 118. Savings and transitional provisions.

    7. 119. Short title, commencement and extent.

    1. Schedule 1

      Persons Disregarded for Purposes of Discount.

    2. Schedule 2

      Administration.

    3. Schedule 3

      Penalties.

    4. Schedule 4

      Enforcement: England and Wales.

    5. Schedule 5

      Part Residential Subjects: Scotland.

    6. Schedule 6

      Completion of New Buildings: Scotland.

    7. Schedule 7

      Reduction of Council Tax: Scotland.

    8. Schedule 8

      Enforcement: Scotland.

    9. Schedule 9

      Social Security: Council Tax Benefit.

    10. Schedule 10

      Local Government Finance: England and Wales.

      1. Part I

        Non-Domestic Rating.

      2. Part II

        Grants.

      3. Part III

        Funds.

    11. Schedule 11

      Water and Sewerage Charges: Scotland.

      1. Part I

        Charges for Water Services.

      2. Part II

        Charges for Sewerage Services.

      3. Part III

        Miscellaneous Provisions.

      4. Part IV

        Amendments to the 1980 Act.

    12. Schedule 12

      Payments to Local Authorities by Secretary of State: Scotland.

      1. Part I

        Payments to Local Authorities.

      2. Part II

        Non-Domestic Rating Accounts.

      3. Part III

        Contribution.

    13. Schedule 13

      Minor and Consequential Amendments.

    14. Schedule 14

      Repeals.

An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.

[6th March 1992]

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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