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Local Government Bill


Local Government Bill
Part 6 — Council tax

    39

 

above to increase or decrease the amount of any penalty under that

paragraph.

        5H                               Where a valuation officer requires the name or address of a person

on whom a notice under paragraph 5 or 5A above is to be served, he

may serve a notice on a billing authority which he reasonably

5

believes may have that information requesting the authority to

supply him with that information.”

     (5)    In Schedule 11 to the 1988 Act (valuation tribunals) in paragraph 2

(jurisdictions) after sub-paragraph (c) there is inserted—

                       “(ca)                paragraph 5C of Schedule 9 above;”.

10

 72    Interpretation of Part 5

In this Part “the 1988 Act” means the Local Government Finance Act 1988

(c. 41).

Part 6

Council tax

15

Liability and amount of tax

 73    Exception of students from joint and several liability

     (1)    In section 6(4) of the Local Government Finance Act 1992 (c. 14) (exception of

severely mentally impaired from liability as co-resident or owner), for the

words from “paragraph” to “impaired)” there is substituted “paragraph 2

20

(severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”.

     (2)    In section 9(2) of that Act (corresponding exception from liability as spouse),

for the words from “paragraph” to the end there is substituted “paragraph 2

(the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act”.

     (3)    This section has effect in relation to financial years beginning on or after 1 April

25

2004.

 74    Second and empty homes: England

     (1)    After section 11 of the Local Government Finance Act 1992 there is inserted—

       “11A            Discounts: special provision for England

           (1)           The Secretary of State may for any financial year by regulations

30

prescribe one or more classes of dwelling in England for the purposes

of subsection (3) or (4) below.

           (2)           A class of dwellings may be prescribed under subsection (1) above by

reference to such factors as the Secretary of State sees fit and may, in

particular, be prescribed by reference to—

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                  (a)                 the physical characteristics of dwellings, or

                  (b)                 the fact that dwellings are unoccupied.

           (3)           For any financial year for which a class of dwellings is prescribed for

the purposes of this subsection, a billing authority in England may by

 

 

Local Government Bill
Part 6 — Council tax

    40

 

determination provide in relation to all dwellings of that class in its

area, or in such part of its area as it may specify in the determination,

that the discount under section 11(2)(a) shall be such lesser percentage

of at least 10 as it may so specify.

           (4)           For any financial year for which a class of dwellings is prescribed for

5

the purposes of this subsection, a billing authority in England may by

determination provide in relation to all dwellings of that class in its

area, or in such part of its area as it may specify in the determination—

                  (a)                 that the discount under section 11(2)(a) above shall not apply, or

                  (b)                 that the discount under that provision shall be such lesser

10

percentage as it may so specify.

           (5)           A billing authority may make a determination varying or revoking a

determination under subsection (3) or (4) for a financial year, but only

before the beginning of the year.

           (6)           A billing authority which makes a determination under this section

15

shall publish a notice of it in at least one newspaper circulating in its

area and do so before the end of the period of 21 days beginning with

the date of the determination.

           (7)           Failure to comply with subsection (6) above shall not affect the validity

of a determination.”

20

     (2)           For section 12 of that Act (discounts: special provision for Wales) there is

substituted—

       “12            Discounts: special provision for Wales

           (1)           The National Assembly for Wales may for any financial year by

regulations prescribe one or more classes of dwelling in Wales for the

25

purposes of subsection (3) or (4) below.

           (2)           A class of dwellings may be prescribed under subsection (1) above by

reference to such factors as the Assembly sees fit and may, in particular,

be prescribed by reference to—

                  (a)                 the physical characteristics of dwellings, or

30

                  (b)                 the fact that dwellings are unoccupied.

           (3)           For any financial year for which a class of dwellings is prescribed for

the purposes of this subsection, a billing authority in Wales may by

determination provide in relation to all dwellings of that class in its

area, or in such part of its area as it may specify in the determination,

35

that the discount under section 11(2)(a) shall be such lesser percentage

of at least 10 as it may so specify.

           (4)           For any financial year for which a class of dwellings is prescribed for

the purposes of this subsection, a billing authority in Wales may by

determination provide in relation to all dwellings of that class in its

40

area, or in such part of its area as it may specify in the determination—

                  (a)                 that the discount under section 11(2)(a) above shall not apply, or

                  (b)                 that the discount under that provision shall be such lesser

percentage as it may so specify.

           (5)           A billing authority may make a determination varying or revoking a

45

determination under subsection (3) or (4) for a financial year, but only

before the beginning of the year.

 

 

Local Government Bill
Part 6 — Council tax

    41

 

           (6)           A billing authority which makes a determination under this section

shall publish a notice of it in at least one newspaper circulating in its

area and do so before the end of the period of 21 days beginning with

the date of the determination.

           (7)           Failure to comply with subsection (6) above shall not affect the validity

5

of a determination.”

     (3)    Where immediately before the day on which subsection (2) comes into force

regulations under section 12(1) of that Act are in force which apply in relation

to a financial year beginning on or after that day, the regulations, so far as

relating to such a financial year, shall on and after that day have effect as if—

10

           (a)           they were made under section 12(1) of that Act as substituted by this

section, and

           (b)           each class of dwellings which they prescribe were prescribed for the

purposes of section 12(4) of that Act as so substituted.

     (4)    Where immediately before that day a determination under section 12(1) of that

15

Act is in force which applies in relation to a financial year beginning on or after

that day, the determination, so far as relating to such a financial year, shall on

and after that day have effect as if made under section 12(4) of that Act, as

substituted by this section, in relation to the whole of the area of the authority

which made the determination.

20

     (5)           In its application by virtue of subsection (4), a determination under section

12(1) of that Act shall have effect—

           (a)           if it provided for section 12(2) of that Act to have effect in substitution

for section 11(2)(a) of that Act, as if it provided for the discount under

that provision to be twenty-five per cent.;

25

           (b)           if it provided for section 12(3) of that Act to have effect in substitution

for section 11(2)(a) of that Act, as if it provided for the discount under

that provision not to apply.

 75    Billing authority’s power to reduce amount of tax payable

After section 13 of the Local Government Finance Act 1992 (c. 14) there is

30

inserted—

       “13A            Billing authority’s power to reduce amount of tax payable

           (1)           Where a person is liable to pay council tax in respect of any chargeable

dwelling and any day, the billing authority for the area in which the

dwelling is situated may reduce the amount which he is liable to pay as

35

respects the dwelling and the day to such extent as it thinks fit.

           (2)           The power under subsection (1) above includes power to reduce an

amount to nil.

           (3)           The power under subsection (1) may be exercised in relation to

particular cases or by determining a class of case in which liability is to

40

be reduced to an extent provided by the determination.”

 

 

Local Government Bill
Part 6 — Council tax

    42

 

Valuation lists and bands

 76    Statutory revaluation cycle

After section 22A of the Local Government Finance Act 1992 there is inserted—

       “22B            Compilation and maintenance of new lists

           (1)           The listing officer for a billing authority shall compile, and then

5

maintain, new lists for the authority in accordance with this Chapter

(each such list to be called its valuation list).

           (2)           A new list must be compiled—

                  (a)                 in relation to billing authorities in England, on 1 April 2007, and

                  (b)                 in relation to billing authorities in Wales, on 1 April 2005.

10

           (3)           After that, a new list must be compiled on the earlier of the tenth

anniversary of the compilation of the previous list and 1 April in such

year as may be specified—

                  (a)                 in relation to billing authorities in England, by order made by

the Secretary of State, and

15

                  (b)                 in relation to billing authorities in Wales, by order made by the

National Assembly for Wales.

           (4)           A new list shall come into force on the day on which it is compiled and

shall remain in force until the next such list is compiled.

           (5)           The duty to maintain a list compiled under this section continues for so

20

long as is necessary for the purposes of this Part and is not affected by

the list ceasing to be in force.

           (6)           Before a list is compiled under this section, the listing officer must take

such steps as are reasonably practicable in the time available to ensure

that it is accurately compiled on the date on which it is to be compiled.

25

           (7)           Where a list is to be compiled under this section, the listing officer for a

billing authority shall send the authority a copy of the list he proposes

to compile (on the information then before him) not later than 1st

September before the date on which it is to be compiled.

           (8)           As soon as reasonably practicable after receiving a copy list under

30

subsection (7) above, a billing authority shall deposit it at its principal

office and take such steps as it thinks most suitable for giving notice of

it.

           (9)           As soon as reasonably practicable after the listing officer for a billing

authority has compiled a list under this section, he shall send a copy of

35

it to the authority.

           (10)          As soon as reasonably practicable after receiving a copy list under

subsection (9) above, a billing authority shall deposit it at its principal

office.

           (11)          No order under subsection (3)(a) above may be made unless a draft of

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the order has been laid before, and approved by resolution of, the

House of Commons.”

 

 

 
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