Local Government Finance Act 1988
Sections and provisions with full text and the judgments that cite each one.
Section 22 — Administration and penalties.
Administration and penalties. 22 1 Schedule 2 below (which contains provisions about administration, including collection) shall have effect. 2 Schedule 3 below (which contains provisions about civil…
Section 22A — Couples.
Couples. 22A 1 As regards any case where a person is a member of a married or unmarried couple throughout a particular day, regulations may make such provision as the Secretary of State sees fit as…
Section 22B — Polygamous marriages.
Polygamous marriages. 22B 1 This section applies to any case where throughout a particular day a person (the person in question) is a husband or wife by virtue of a marriage entered into under a law…
Section 23 — Appeals.
Appeals. 23 1 A person aggrieved by any of the matters mentioned in subsection (2) below may appeal to a valuation and community charge tribunal established under Schedule 11 below. 2 The matters…
Section 24 — Appeals: preliminary steps.
Appeals: preliminary steps. 24 1 No appeal may be made under section 23 above unless— a the aggrieved person serves a written notice under this section, and b one of the conditions mentioned in…
Section 25 — Death.
Death. 25 1 The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death— a he was (or is alleged to have been) subject…
Section 26 — Community charges registration officer.
Community charges registration officer. 26 1 There shall be a community charges registration officer for each charging authority. 2 The registration officer for a district council, a London borough…
Section 26A — Registration officer: information.
Registration officer: information. 26A 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…
Section 27 — Default powers as to registers.
Default powers as to registers. 27 1 If it appears to the Secretary of State that a charging authority’s register does not contain items in relation to all community charges of the authority, the…
Section 28 — Default powers as to resources.
Default powers as to resources. 28 1 If it appears to the Secretary of State that a charging authority has failed to comply with section 26(4) above he may direct the authority to supply him with…
Section 29 — Rights of electoral registration officers.
Rights of electoral registration officers. 29 For the purpose of exercising his functions the electoral registration officer for any area in England and Wales may inspect the register of any charging…
Section 30 — Students.
Students. 30 1 For the purposes of this Part a person shall be treated as undertaking a full-time course of education on a particular day if (and only if) he fulfils such conditions as may be…
Section 31 — Interpretation.
Interpretation. 31 1 This section applies for the purposes of this Part. 2 References to the register, in relation to a charging authority, are to its community charges register. 3 References to…
Section 31A — Nature of benefits.
Nature of benefits. 31A 1 In relation to England and Wales, regulations shall provide that where a person is entitled to a community charge benefit in respect of a charging authority’s personal…
Section 31B — Arrangements for benefits.
Arrangements for benefits. 31B 1 Any community charge benefit provided for by virtue of a scheme under section 20(1) above (in this Act referred to as a community charge benefit scheme) is to be…
Section 31C — Adjudication.
Adjudication. 31C 1 Regulations shall provide that, where a person has claimed a community charge benefit as regards— a a personal or collective community charge of a charging authority, or b a…
Section 31D — Excess benefits.
Excess benefits. 31D 1 Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed…
Section 31E — Shortfall in benefits.
Shortfall in benefits. 31E 1 Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed…
Section 31F — Community charge benefit finance.
Community charge benefit finance. 31F 1 For each year the Secretary of State shall pay a subsidy (to be known as community charge benefit subsidy) to each charging authority and to each levying…
Section 31G — Information.
Information. 31G 1 The Secretary of State may supply to charging authorities and levying authorities such information of a prescribed description obtained by reason of the exercise of any of his…
Section 32 — Amount for personal community charges.
Amount for personal community charges. 32 1 For each chargeable financial year, a charging authority shall set for its personal community charges an amount or amounts in accordance with this section…
Section 33 — Setting of different amounts.
Setting of different amounts. 33 1 A charging authority must set one amount for its area under section 32 above, except as provided by the following provisions of this section. 2 Where an item…
Section 34 — Power to set substituted amounts.
Power to set substituted amounts. 34 1 An authority which has set an amount or amounts for a financial year under section 32 above, this section or section 35 below may set an amount or amounts in…
Section 35 — Duty to set substituted amounts.
Duty to set substituted amounts. 35 1 Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and a precept of a relevant authority is…
Section 35A — Section 35: interpretation.
Section 35: interpretation. 35A 1 For the purposes of section 35(3B) above— a A is the amount for which the amount is required to be set in substitution under section 35(1) above; b B is the amount…
Section 35B — Substitutions: maximum amounts.
Substitutions: maximum amounts. 35B 1 Subsection (2) below applies where— a section 35(1) above applies in the case of a charging authority in circumstances where section 35(3) applies, b apart from…
Section 35C — Multiple substitutions.
Multiple substitutions. 35C 1 Subsection (2) below applies if a charging authority is at any time subject to more than one undischarged duty under the relevant provisions. 2 The authority shall…
Section 36 — Substituted amounts: supplementary.
Substituted amounts: supplementary. 36 1 Where an authority sets any amount in substitution under section 34 or 35 above (a new amount) anything paid to it by reference to the old amount shall be…
Section 37 — Power to anticipate precept.
Power to anticipate precept. 37 1 For the purposes of this section a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and— a in relation…
Section 38 — Anticipated precepts: supplementary.
Anticipated precepts: supplementary. 38 1 References in this section to the charging authority, the precepting authority and the financial year are to the charging authority, the precepting authority…
Section 39 — Information.
Information. 39 1 An authority which has set an amount or amounts under section 32, 34 or 35 above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice…
Section 40 — Standard community charge multipliers.
Standard community charge multipliers. 40 1 A charging authority shall determine a standard community charge multiplier for properties in its area. 2 If the authority sees fit, different multipliers…
Section 41 — Local rating lists :England .
Local rating lists :England . 41 1 In accordance with this Part the valuation officer for a billing authority in England shall compile, and then maintain, lists for the authority (to be called its…
Section 41A — Local non-domestic rating lists for Welsh billing authorities.
Local non-domestic rating lists for Welsh billing authorities. 41A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 41ZA — Local rating lists: Wales
Local rating lists: Wales 41ZA 1 The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this…
Section 42 — Contents of local lists.
Contents of local lists. 42 1 A local non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, each hereditament which fulfils the following…
Section 42A — Rural settlement list.
Rural settlement list. 42A 1 Each billing authority in England shall compile and maintain, in accordance with section 42B below, a list (to be called its rural settlement list). 2 A rural settlement…
Section 42B — Preparation and maintenance of lists.
Preparation and maintenance of lists. 42B 1 The billing authority shall, throughout the period of three months preceding the beginning of the first chargeable financial year for which a rural…
Section 43 — Occupied hereditaments liability and reliefs .
Occupied hereditaments liability and reliefs . 43 1 A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the…
Section 44 — Occupied hereditaments: supplementary.
Occupied hereditaments: supplementary. 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 44A — Partly occupied hereditaments.
Partly occupied hereditaments. 44A 1 Where a hereditament is shown in a billing authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied…
Section 45 — Unoccupied hereditaments: liability and reliefs .
Unoccupied hereditaments: liability and reliefs . 45 1 A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the…
Section 45A — Unoccupied hereditaments: zero-rating
Unoccupied hereditaments: zero-rating 45A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 46 — Unoccupied hereditaments: supplementary.
Unoccupied hereditaments: supplementary. 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 46A — Unoccupied hereditaments: new buildings.
Unoccupied hereditaments: new buildings. 46A 1 Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have…
Section 47 — Discretionary relief.
Discretionary relief. 47 1 Where the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)— a…
Section 48 — Discretionary relief: supplementary.
Discretionary relief: supplementary. 48 1 This section applies for the purposes of section 47 above . (but subsection (5) below does not apply for the purposes of subsection (3B)(a) of that section)…
Section 48A — Discretionary relief: functions of Mayoral development corporations
Discretionary relief: functions of Mayoral development corporations 48A 1 The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making…
Section 49 — Reduction or remission of liability.
Reduction or remission of liability. 49 1 A billing authority may— a reduce any amount a person is liable to pay to it under section 43 or 45 above, or b remit payment of the whole of any amount a…
Section 49A — Cancellation of backdated liabilities for days in years 2005 to 2010
Cancellation of backdated liabilities for days in years 2005 to 2010 49A 1 The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45…