Office of Public Sector Information
Section 117(1).
1 In section 2 of the Forged Transfers Act 1891 (definitions), for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a regional, islands or district council within the meaning of the [1973 c. 65.] Local Government (Scotland) Act 1973;
(ab) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
2 In section 3 of the Public Health (Scotland) Act 1897, for the definition of “ratepayer” (which was inserted by paragraph 1 of Schedule 15 to the [1990 c. 43.] Environmental Protection Act 1990) there shall be substituted the following definition— “The word “ratepayer” means a person who is either liable to pay any council tax imposed under the Local Government Finance Act 1992 (or would be so liable but for any enactment or anything provided or done under any enactment) or a non-domestic ratepayer.”
3 In section 21 of the Public Health Acts Amendment Act 1907 (power to alter names of streets), for the words from “and persons” to “community charge” there shall be substituted the words “and persons who are liable to pay an amount in respect of council tax”.
4 In section 23 of the Small Holdings and Allotments Act 1908 (duty of certain councils to provide allotments), in subsection (2), for the words from “persons” to “community charge” there shall be substituted the words “persons who are liable to pay an amount in respect of council tax”.
5 In section 29 of that Act (management of allotments), in subsection (1), for the words from “liable” to the end of the subsection there shall be substituted the words “liable to pay to the district or London borough council in whose area the land is situated an amount in respect of council tax.”
6 In section 62 of the Civil Defence Act 1939 (power of local authorities and public utility undertakers to appropriate lands and buildings for purposes of civil defence), in subsection (1A)(a), for the words from “charging authority” to “Local Government Finance Act 1988” there shall be substituted the words “billing authority or precepting authority, as defined in section 69 of the Local Government Finance Act 1992”.
7 In section 11 of the Statutory Orders (Special Procedure) Act 1945 (interpretation), in subsection (1), for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
8 In section 9 of the Civil Defence Act 1948 (interpretation), in subsection (1), in the definition of “local authority”, for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;”.
9 After section 20 of the 1956 Act there shall be inserted—
(1) The police authority of any police area may incur expenses in the making of contributions in aid of council tax in respect of dwellings, whether in the police area or elsewhere, which are occupied for the purposes of the police force for that area, being dwellings in respect of which no council tax is paid.
(2) A contribution under this section shall be treated as money paid as council tax.”
10 For section 22 of that Act there shall be substituted the following section—
(1) No non-domestic rate shall be levied on any premises to the extent that they consist of—
(a) a building occupied by a religious body and used for the purpose of religious worship;
(b) a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or
(c) any premises occupied by a religious body and used by it—
(i) for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above; or
(ii) as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.
(2) Where any such premises as are mentioned in subsection (1) above form part of other lands and heritages and are not entered separately in the valuation roll, the net annual value of those lands and heritages shall be apportioned between the said premises and the remainder of the lands and heritages, and the net annual values of such premises and of the remainder shall be shown separately in the valuation roll.
(3) The provisions of the Valuation Acts (including, without prejudice to the foregoing generality, the provisions with respect to persons whose property is valued and with respect to appeals and complaints) shall apply with regard to any matter required by subsection (2) above to be shown in the valuation roll.
(4) In subsection (1)(c) above—
“office purposes” includes administration, clerical work and handling money; and
“clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.”
11 In subsection (9) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (exemption from relief under that section of premises exempt under section 22 of the Valuation and Rating (Scotland) Act 1956), the words “paragraph (a) or (b) or (c) of” shall be omitted.
12 In section 4 of the Stock Transfer Act 1963 (interpretation), in subsection (1), in the definition of “local authority”, for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
13 In section 31 of the Industrial and Provident Societies Act 1965 (investments), in paragraph (a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—
“(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;”.
14 In section 2 of the Public Works Loans Act 1965 (new form of local loan and automatic charge for securing it), in subsection (1)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—
“(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;”.
15 In section 70 of the General Rate Act 1967 (provision for objections to proposals), in subsection (5), for the words “valuation and community charge tribunal” there shall be substituted the words “valuation tribunal”.
16 In section 72 of that Act (agreed alterations after proposals), in subsection (1), for the words “valuation and community charge tribunal” there shall be substituted the words “valuation tribunal”.
17 In section 73 of that Act (opposed proposals), in subsections (1) and (2)(b), for the words “valuation and community charge tribunal” there shall be substituted the words “valuation tribunal”.
18 In section 74 of that Act (proposals objected to by valuation officer), in subsections (2) and (3), for the words “valuation and community charge tribunal”, in each place where they occur, there shall be substituted the words “valuation tribunal”.
19 In section 75 of that Act (two or more proposals in respect of the same hereditament), in paragraph (b), for the words “valuation and community charge tribunal” there shall be substituted the words “valuation tribunal”.
20 In section 76 of that Act (appeals against objections to proposals), in subsections (1), (2), (2B), (3) and (4), for the words “valuation and community charge tribunal” there shall be substituted the words “valuation tribunal”.
21 In section 77 of that Act (appeal to Lands Tribunal), for the words “valuation and community charge tribunal” there shall be substituted the words “valuation tribunal”.
22 In section 78 of that Act (arbitration with respect to proposals), in subsection (1), for the words “before a valuation and community charge tribunal” there shall be substituted the words “before a valuation tribunal”.
23 In section 83 of that Act (use of returns as evidence), in subsections (8) and (9), for the words “a valuation and community charge tribunal” there shall be substituted the words “a valuation tribunal”.
24 In section 93 of that Act (membership of local authority etc. not to be a disqualification in certain cases), in subsection (1), for the words “a valuation and community charge tribunal” there shall be substituted the words “a valuation tribunal”.
25 In section 108 of that Act (inspection of documents), in subsection (1)(c), for the words “valuation and community charge tribunal” there shall be substituted the words “valuation tribunal”.
26 In Schedule 4 to the National Loans Act 1968 (local loans), in paragraph 1(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—
“(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(ia) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
27 In section 2 of the International Organisations Act 1968 (specialised agencies of United Nations), in subsection (2)(aa), for the words from “subject to” to “collective community charge” there shall be substituted the words “liable to pay anything in respect of council tax”.
28 In Part II of Schedule 1 to that Act (privileges and immunities of representatives, members of subordinate bodies, high officers, experts and persons on missions), in paragraph 9B, for the words from “subject to” to “collective community charge” there shall be substituted the words “liable to pay anything in respect of council tax”.
29 In section 14 of the Development of Tourism Act 1969 (general restrictions on the making of grants and loans), in subsection (2)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—
“(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(ia) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
30 In Schedule 3 to the Pensions (Increase) Act 1971 (administrative, incidental and consequential provisions) in paragraph 6(1)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—
“(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(ia) a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;”.
31 In Part I of Schedule 1 to the Tribunals and Inquiries Act 1971 (tribunals under direct supervision of Council on Tribunals), in paragraph 12A, for the words “Valuation and community charge tribunals” there shall be substituted the words “Valuation tribunals”.
32 In section 97 of the Local Government Act 1972 (removal or exclusion of disability etc.), in subsection (4), for the words from “under the Local Government Finance Act 1988” to “community charge” there shall be substituted the words “to pay an amount in respect of any community charge or in respect of council tax”.
33 In section 150 of that Act (expenses of parish and community councils), in the proviso to subsection (1), for the words from “section 33(4)(d)” to “charging authority)” there shall be substituted the words “section 35(2)(d) of the Local Government Finance Act 1992 (special expenses of a billing authority)”.
34 (1) In subsection (1)(b) of section 168 of that Act (local financial returns)—
(a) for the words “charging authority” there shall be substituted the words “billing authority”; and
(b) in sub-paragraph (i), for the words from “personal community charge” to “collective community charge” there shall be substituted the words “council tax”.
(2) In subsection (5) of that section, for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
35 In section 41(4) of the Local Government (Scotland) Act 1973 (exclusion from voting disability), after “1987” there shall be inserted the words “or any council tax or council water charge imposed under the Local Government Finance Act 1992”.
36 In section 56 of that Act (arrangements for discharge of functions by local authorities), for subsection (6) there shall be substituted the following subsection—
“(6) A local authority’s functions with respect to—
(a) determining a rate;
(b) setting an amount of council tax in accordance with section 93(1) of the Local Government Finance Act 1992, or setting a reduced amount of council tax under section 94 of that Act or paragraph 3 of Schedule 7 to that Act;
(c) setting an amount of council water charge in accordance with paragraph 9 of Schedule 11 to the Local Government Finance Act 1992; or
(d) borrowing money,
shall be discharged only by the authority.”
37 (1) In subsection (1) of section 109 of that Act (rating authorities), for paragraphs (a) and (b) there shall be substituted the following paragraph—
“(a) in the case of the non-domestic rate prescribed under section 7B of the [1975 c. 30.] Local Government (Scotland) Act 1975, the regional council and the islands council;”.
(2) In subsection (2) of that section, for the words from “falls” onwards there shall be substituted the words “falls, such information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic rate”.
38 Sections 110 and 110A of that Act (which make provision as to the distribution of non-domestic rate income) shall cease to have effect.
39 In section 111 of that Act (power to make regulations as to certain matters connected with non-domestic rates), subsection (1)(a), (b) and (d) shall cease to have effect.
40 In subsection (1) of section 118 of that Act (local financial returns), the words “district council in respect of the non-domestic district rate and to any” shall cease to have effect.
41 In section 2 of the Local Government (Scotland) Act 1975 (alterations to valuation roll which is in force), in subsection (1)(e) for the words “section 10(2) of the Local Government (Financial Provisions) (Scotland) Act 1963 or” there shall be substituted the word “under”.
42 In section 6 of that Act (valuation by formula of certain lands and heritages), at the end of subsection (1) there shall be inserted “and, for the purposes of this subsection, “class or description” of lands and heritages includes lands and heritages, or classes of lands and heritages, falling within such geographical area as may be prescribed.”
43 In section 37 of that Act (general interpretation)—
(a) after the definition of “the Assessor” there shall be inserted the following definition—
““apportionment note” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992;”;
(b) after the definition of “material change of circumstances” there shall be inserted the following definitions—
““non-domestic rate” shall be construed in accordance with the provisions of section 7A of this Act;
“part residential subjects” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992;”; and
(c) in the definition of “prescribed”, after the words “Secretary of State” there shall be inserted the words “, and cognate expressions shall be construed accordingly”.
44 In Schedule 3 to that Act (which relates to borrowing and lending by local authorities)—
(a) in paragraph 6(2)(a), for the words “the community charges and the community water charges” there shall be substituted the words “the council tax and the council water charge”;
(b) in paragraph 20(2), for the words “the community charges and the community water charges” there shall be substituted the words “the council tax and the council water charge”;
(c) in paragraph 22(2), after the words “incurred by the authority for the purposes of” there shall be inserted—
“(a) their functions under any enactment (within the meaning of section 109(1) of the [1980 c. 45.] Water (Scotland) Act 1980) in relation to water supply in their area; or
(b) under the [1968 c. 47.] Sewerage (Scotland) Act 1968; or
(c)”; and
(d) in paragraph 31, after the definition of “borrowing account” there shall be inserted the following definitions—
““council tax” shall be construed in accordance with the provisions of section 70(1) of the Local Government Finance Act 1992;
“council water charge” shall be construed in accordance with the provisions of paragraph 6 to Schedule 11 to the Local Government Finance Act 1992;”; and the definitions of “community charges” and “community water charges” shall cease to have effect.
45 The power conferred by section 16 of the Local Government (Miscellaneous Provisions) Act 1976 (power of local authorities to obtain particulars of persons interested in land) shall not be exercisable with a view to performing any functions under Part I of this Act.
46 In section 2 of the Rating (Disabled Persons) Act 1978 (rebates for institutions for the disabled), in subsections (5B) and (5C), for the words “valuation and community charge tribunal”, in each place where they occur, there shall be substituted the words “valuation tribunal”.
47 In Schedule 1 to that Act (amount of rebate under section 1 of that Act), in paragraph 11, in sub-paragraphs (2) and (3), for the words “valuation and community charge tribunal”, in each place where they occur, there shall be substituted the words “valuation tribunal”.
48 In section 65 of the Justices of the Peace Act 1979 (justices not disqualified by reason of being rate-payers etc.)—
(a) after the words “charging authority” there shall be inserted the words “council tax set by a billing authority”; and
(b) after the words “such community charges” there shall be inserted the words “such council tax”.
49 In section 2(7)(aa) of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information), for sub-paragraph (ii) there shall be substituted the following sub-paragraph—
“(ii) a notice given by virtue of regulations made under paragraph 2 of Schedule 2 to the Local Government Finance Act 1992”.
50 In Part I of Schedule 6 to the Highways Act 1980 (procedure for making and confirming certain orders relating to footpaths and bridleways), in paragraph 3(3)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—
“(i) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(ia) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
51 In section 80 of the New Towns Act 1981 (general interpretation provisions), in subsection (1), in the definition of “local authority”, for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
52 In section 7 of the Acquisition of Land Act 1981 (interpretation), in subsection (1), in the definition of “local authority”, for paragraph (a) there shall be substituted the following paragraphs—
“(a) a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
(aa) a combined police authority or a combined fire authority, as defined in section 144 of the [1988 c. 41.] Local Government Finance Act 1988;”.
53 (1) In subsection (5) of section 1 of the Debtors (Scotland) Act 1987 (which relates to time to pay directions), for paragraphs (e) and (ee) there shall be substituted the following paragraph—
“(e) in an action by or on behalf of—
(i) a rating authority for payment of rates;
(ii) a regional or islands council for the payment of any community charge, community water charge, council tax or council water charge; or
(iii) a regional or islands council for payment of any amount payable as a civil penalty within the meaning of subsection (9) below.”
(2) At the end of that section there shall be inserted the following subsection—
“(9) In paragraph (e) of subsection (5) above—
“community charge” and “community water charge” have the meanings assigned to them in section 26 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and the reference in that paragraph to payments of these charges includes reference to any amount payable under section 18(3) of that Act (payment of charges in respect of backdated period);
“council tax” and “council water charge” have the meanings assigned to them by section 99(1) of the Local Government Finance Act 1992; and
“civil penalty” means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.”
54 (1) In subsection (4) of section 5 of that Act (which relates to time to pay orders), for paragraphs (e) and (ee) there shall be substituted the following paragraph—
“(e) in relation to a debt including any sum due to—
(i) a rating authority for payment of rates;
(ii) a regional or islands council for the payment of any community charge, community water charge, council tax or council water charge; or
(iii) a regional or islands council for payment of any amount payable as a civil penalty within the meaning of subsection (9) below.”
(2) At the end of that section there shall be inserted the following subsection—
“(9) In paragraph (e) of subsection (4) above—
“community charge” and “community water charge” have the meanings assigned to them in section 26 of the [1987 c. 47.] Abolition of Domestic Rates Etc. (Scotland) Act 1987 and the reference in that paragraph to payments of these charges includes reference to any amount payable under section 18(3) of that Act (payment of charges in respect of backdated period);
“council tax” and “council water charge” have the meanings assigned to them by section 99(1) of the Local Government Finance Act 1992; and
“civil penalty” means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.”
55 In section 106 of that Act (interpretation)—
(a) the definition of “levying authority” shall cease to have effect; and
(b) in the definition of “summary warrant”, for the word “or” there shall be substituted the words “, paragraph 2 of Schedule 8 to the Local Government Finance Act 1992 or”.
56 In paragraph 35 of Schedule 5 to that Act, in the definition of “creditor” there shall be inserted at the end—
“(e) for the purposes of paragraph 2 of Schedule 8 to the Local Government Finance Act 1992, the levying authority.”
57 In section 842A of the Income and Corporation Taxes Act 1988 (local authorities), in subsection (2), for paragraphs (a) to (c) there shall be substituted the following paragraphs—
“(a) a billing authority as defined in section 69 of the Local Government Finance Act 1992;
(b) a precepting authority as defined in that section;
(c) a body having power by virtue of regulations under section 74 of the [1988 c. 41.] Local Government Finance Act 1988 to issue a levy;”.
58 (1) At the end of subsection (8)(b) of section 81 of the Education Reform Act 1988 (recovery from local funds of sums in respect of maintenance grant) there shall be added the words “or from any amount payable by him to the authority under Part III of Schedule 8 to the Local Government Finance Act 1988 (which makes provision in respect of redistributed non-domestic rates).”
(2) Subsection (8A) of that section shall cease to have effect.
59 In section 41 of the 1988 Act (local rating lists), in subsection (1), for the words “charging authority” there shall be substituted the words “billing authority”.
60 In section 43 of that Act (occupied hereditaments: liability), in subsection (7), for the words “charging authority” there shall be substituted the words “billing authority”.
61 In section 44 of that Act (occupied hereditaments: supplementary), in subsection (5), for the words “charging authority” there shall be substituted the words “billing authority”.
62 (1) In subsection (1) of section 44A of that Act (partly occupied hereditaments), for the words “charging authority's” there shall be substituted the words “billing authority's”.
(2) In subsections (6)(a) and (8)(a) of that section, for the words “charging authority” there shall be substituted the words “billing authority”.
63 In section 45 of that Act (unoccupied hereditaments: liability), in subsection (7), for the words “charging authority” there shall be substituted the words “billing authority”.
64 In section 46 of that Act (unoccupied hereditaments: supplementary), in subsection (4), for the words “charging authority” there shall be substituted the words “billing authority”.
65 (1) In subsections (1)(a) and (3) of section 47 of that Act (discretionary relief in respect of local non-domestic rates), for the words “charging authority” there shall be substituted the words “billing authority”.
(2) In subsection (9) of that section, for the words from “a charging authority” to the end there shall be substituted the following paragraphs—
“(a) a billing authority; or
(b) a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees.”
Local Government Finance Act 1992