Local Government Finance Act 1988
Sections and provisions with full text and the judgments that cite each one.
Section 1 — The charges.
The charges. 1 In accordance with this Part, each charging authority shall have rights and duties in respect of the following community charges— a personal community charges, b standard community…
Section 2 — Persons subject to personal community charge.
Persons subject to personal community charge. 2 1 A person is subject to a charging authority’s personal community charge on any day if— a he is an individual who is aged 18 or over on the day, b he…
Section 2A — Power to confer partial reliefs: Wales
Power to confer partial reliefs: Wales 2A 1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—…
Section 2B — Power to confer additional full reliefs
Power to confer additional full reliefs 2B 1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is zero. 2 This paragraph applies where the…
Section 2C — Power to vary or withdraw reliefs
Power to vary or withdraw reliefs 2C The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a…
Section 3 — Persons subject to standard community charge.
Persons subject to standard community charge. 3 1 A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a freehold interest in the whole…
Section A3 — Revaluation years
Revaluation years A3 The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula— A × C × E D × F
Section 3A
3A References in paragraphs 1 and 2 above— a to any provision included in regulations under paragraph 2, 3 or 4(2)(e) of Schedule 2 above include references to any equivalent provision included in…
Section 4 — Section 3: interpretation.
Section 3: interpretation. 4 1 This section applies for the purposes of section 3 above. 2 “ Interest ” means a legal estate. 3 A relevant leasehold interest is an interest under a lease or…
Section A4 — Other years
Other years A4 1 The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— a the default amount, or b if the Secretary of State makes an adjustment to that…
Section 4A — Power to confer additional partial reliefs: Wales
Power to confer additional partial reliefs: Wales 4A 1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with…
Section 4B — Power to confer additional full reliefs
Power to confer additional full reliefs 4B 1 Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero. 2 This paragraph applies where the…
Section 4C — Power to vary or withdraw reliefs
Power to vary or withdraw reliefs 4C The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a…
Section 5 — Persons subject to collective community charge.
Persons subject to collective community charge. 5 1 A person is subject to a charging authority’s collective community charge on any day if— a he has on the day a qualifying interest in a dwelling…
Section A5 — Revaluation years
Revaluation years A5 The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula— B × C × E D × F
Section 5A
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…
Section 6 — Community charges register.
Community charges register. 6 1 The registration officer for a charging authority shall compile, and then maintain, a community charges register for the authority in accordance with this Part. 2 A…
Section A6 — Other years
Other years A6 1 The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— a the default amount, or b if the Secretary of State makes an…
Section 6A
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…
Section 7 — Persons subject to charges: miscellaneous.
Persons subject to charges: miscellaneous. 7 1 A person shall by virtue of different residences, or different periods of residence in the same residence, be subject (if at all) to different personal…
Section 7A
7A 1 A billing authority in Wales may enter and survey a hereditament in its area if the authority has grounds for believing that the inspection is required for the purpose of carrying out functions…
Section 8 — Registers: miscellaneous.
Registers: miscellaneous. 8 1 An entry may be made in an authority’s register in anticipation of, or after, the occurrence of an event (such as a person’s becoming or ceasing to be subject to a…
Section 8A — Power to confer additional partial reliefs
Power to confer additional partial reliefs 8A 1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the…
Section 8B — Power to confer additional full reliefs
Power to confer additional full reliefs 8B 1 Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero. 2 This paragraph applies where the…
Section 8C — Power to vary or withdraw reliefs
Power to vary or withdraw reliefs 8C The Welsh Ministers may by regulations amend or repeal any provision in Parts 2 and 3 of this Schedule for the purposes of varying or withdrawing, in relation to…
Section 9 — Liability to contribute.
Liability to contribute. 9 1 A period of a day or successive days is a contribution period if it falls within a chargeable financial year and each of the following conditions is fulfilled on each day…
Section 9A
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…
Section 10 — Contributions: interpretation of formula.
Contributions: interpretation of formula. 10 1 This section applies for the purposes of section 9 above. 2 In a case where (when the day concerned begins) no amount has been set by the authority for…
Section 11 — Contributions: further provisions.
Contributions: further provisions. 11 1 For the purposes of section 9 above— a a day on which an individual becomes resident in a dwelling shall be treated as a day on which he is resident in it, b a…
Section 12 — Personal community charge.
Personal community charge. 12 1 If a person is entered in an authority’s register as subject in a chargeable financial year to a personal community charge of the authority, he shall be liable to pay…
Section 13 — Relief for students.
Relief for students. 13 1 This section applies where— a a person is liable under section 12 above to pay an amount to an authority in respect of a personal community charge as it has effect for a…
Section A13 — Introduction
Introduction A13 This Part of this Schedule has effect to determine, in relation to Wales, the non-domestic rating multiplier for each chargeable financial year.
Section 13A — Reduced liability.
Reduced liability. 13A 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…
Section 14 — Standard community charge.
Standard community charge. 14 1 If a person is entered in an authority’s register as subject in a chargeable financial year to a standard community charge of the authority, he shall be liable to pay…
Section A14 — Calculation of non-domestic rating multiplier: revaluation years
Calculation of non-domestic rating multiplier: revaluation years A14 1 The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula— A × B × D C × E. 2…
Section 15 — Collective community charge.
Collective community charge. 15 1 If a person is entered in an authority’s register as subject in a chargeable financial year to a collective community charge of the authority, he shall be liable to…
Section A15 — Calculation of non-domestic rating multiplier: other years
Calculation of non-domestic rating multiplier: other years A15 1 The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— a the default amount, or b if the…
Section 16 — Joint and several liability: spouses.
Joint and several liability: spouses. 16 1 This section applies where— a a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a community…
Section A16 — Calculation of differential multipliers
Calculation of differential multipliers A16 1 The Welsh Ministers may by regulations provide that the non-domestic rating multiplier for a chargeable financial year in respect of— a a description,…
Section 17 — Joint and several liability: management arrangements.
Joint and several liability: management arrangements. 17 1 This section applies where— a a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect…
Section A17 — Calculation of differential multipliers: supplementary
Calculation of differential multipliers: supplementary A17 1 Where paragraph 3 of Schedule 4ZA (improvement relief) applies in respect of a hereditament, regulations under paragraph A16 apply in…
Section 18 — Discharge of liability.
Discharge of liability. 18 The liability to pay an amount under any provision of sections 12 to 17 above must be discharged by making a payment or payments in accordance with regulations under…
Section A18 — Welsh Ministers’ power to alter the calculations for non-domestic rating multipliers
Welsh Ministers’ power to alter the calculations for non-domestic rating multipliers A18 The Welsh Ministers may by regulations amend, repeal or disapply paragraph A14 or A15 so as to— a substitute…
Section 19 — Co-owners.
Co-owners. 19 1 The Secretary of State may make regulations as regards any prescribed case where (apart from the regulations) co-owners would be subject to different standard or collective community…
Section A19 — Making and giving notice of calculations etc.
Making and giving notice of calculations etc. A19 1 The Welsh Ministers must, in advance of each chargeable financial year— a calculate for that year— i the non-domestic rating multiplier under…
Section 20 — Contributions in aid.
Contributions in aid. 20 1 Where a person would be subject to a personal community charge but for paragraph 11 of Schedule 1 below, and a contribution in aid of community charges is made in respect…
Section A20 — Interpretation
Interpretation A20 1 In this Part— a “ the consumer prices index ” means the general index of consumer prices (for all items) published by the Statistics Board or, if that index is not published for…
Section 21 — Standard community charge: special cases.
Standard community charge: special cases. 21 1 Subsection (2) below applies in the case of property provided and maintained by an authority mentioned in subsection (3) below for purposes connected…
Section 21A
21A This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(ee) above.
Section 21B
21B Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Parts II to VI of this Schedule, subject to any modifications the…