Local Government Finance Act 1988
Sections and provisions with full text and the judgments that cite each one.
Section 50 — Joint owners or occupiers.
Joint owners or occupiers. 50 1 The appropriate national authority may make such regulations as it sees fit to deal with any case where (apart from the regulations) there would be more than one owner…
Section 51 — Exemption.
Exemption. 51 Schedule 5 below shall have effect to determine the extent (if any) to which a hereditament is for the purposes of this Part exempt from local non-domestic rating.
Section 51A — Community charge benefits: administration.
Community charge benefits: administration. 51A 1 Regulations may provide as follows as regards any community charge benefit— a for requiring a claim for a benefit to be made by such person, in such…
Section 51B — Administration of benefits: general.
Administration of benefits: general. 51B 1 Regulations may provide for a claim for one relevant benefit to be treated, either in the alternative or in addition, as a claim for any other relevant…
Section 52 — Central rating lists for England .
Central rating lists for England . 52 1 In accordance with this Part the central valuation officer shall compile, and then maintain, lists for England (to be called central non-domestic rating…
Section 52ZA — Central rating lists for Wales
Central rating lists for Wales 52ZA 1 The central valuation officer must compile lists for Wales (to be called central non-domestic rating lists) in accordance with this Part. 2 A list must be…
Section 53 — Contents of central lists.
Contents of central lists. 53 1 With a view to securing the central rating en bloc of certain hereditaments, the Secretary of State may by regulations designate a person and prescribe in relation to…
Section 54 — Central rating: liability and reliefs .
Central rating: liability and reliefs . 54 1 A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in…
Section 54A — Postponement of compilation of Welsh lists for 2015 onwards
Postponement of compilation of Welsh lists for 2015 onwards 54A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 54ZA — Relief for telecommunications infrastructure
Relief for telecommunications infrastructure 54ZA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 54AB — Power to amend revaluation year: Wales
Power to amend revaluation year: Wales 54AB 1 The Welsh Ministers may by regulations amend sections 41ZA(3) and 52ZA(3) so as to— a substitute a different year for the year that is for the time being…
Section 55 — Alteration of lists.
Alteration of lists. 55 1 The Secretary of State may make regulations providing that where a copy of a list has been sent under section 41(5) or 52(5) above and the valuation officer alters the list…
Section 56 — Valuation and multipliers.
Valuation and multipliers. 56 1 Schedule 6 below (which contains provisions about valuation for the purposes of this Part) shall have effect. 2 Schedule 7 below (which contains provisions about…
Section 57 — Special provision for 1990-95.
Special provision for 1990-95. 57 Schedule 7A below (which contains special provision for 1990-95) shall have effect.
Section 57A — Transitional provision for 2005 onwards: England
Transitional provision for 2005 onwards: England 57A 1 In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England. 2 The…
Section 58 — Special provision for 1995 onwards.
Special provision for 1995 onwards. 58 1 In relation to any relevant period the Welsh Ministers may make regulations under this section which apply in relation to Wales . 2 The regulations may…
Section 59 — Contributions in aid.
Contributions in aid. 59 Where a contribution in aid of non-domestic rating is made in respect of a hereditament which is exempt from local non-domestic rating by virtue of paragraph 19A of Schedule…
Section 59A — Local retention of non-domestic rates
Local retention of non-domestic rates 59A Schedule 7B (local retention of non-domestic rates) has effect.
Section 60 — Pooling.
Pooling. 60 Schedule 8 below (which provides for the keeping of non-domestic rating accounts, and for sums to be paid to and by the Welsh Ministers ) shall have effect.
Section 61 — Valuation officers.
Valuation officers. 61 1 The Commissioners of Inland Revenue shall appoint— a a valuation officer for each billing authority , and b the central valuation officer. 2 The remuneration of, and any…
Section 62 — Administration.
Administration. 62 Schedule 9 below (which contains provisions about administration, including collection and recovery) shall have effect.
Section 62A — Recovery by taking control of goods
Recovery by taking control of goods 62A Where a liability order has been made against a person under regulations under Schedule 9, the billing authority may use the procedure in Schedule 12 to the…
Section 63 — Death.
Death. 63 1 The appropriate national authority may make such regulations as it sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been)…
Section 63A — Disclosure of Revenue and Customs information
Disclosure of Revenue and Customs information 63A 1 An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a…
Section 63B — Restrictions on onward disclosure of Revenue and Customs information
Restrictions on onward disclosure of Revenue and Customs information 63B 1 Information disclosed under section 63A or this section may not be further disclosed unless that further disclosure is— a to…
Section 63C — Freedom of information
Freedom of information 63C 1 Revenue and customs information relating to a person which has been disclosed under section 63A or 63B is exempt information by virtue of section 44(1)(a) of the Freedom…
Section 63D — Disclosure of valuation information to Northern Ireland rating officials
Disclosure of valuation information to Northern Ireland rating officials 63D 1 Subsection (2) applies where a Northern Ireland rating official (“ R ”) makes a request to a valuation officer (“ V ”)…
Section 63F — Artificial non-domestic rating avoidance arrangements: introduction
Artificial non-domestic rating avoidance arrangements: introduction 63F 1 This section and sections 63G to 63M make provision in relation to Wales about counteracting advantages, in respect of…
Section 63G — Meaning of “advantage”
Meaning of “advantage” 63G For the purposes of sections 63F to 63M, “ an advantage ” means the avoidance or reduction of liability to non-domestic rating, by means of (among other things)— a…
Section 63H — Meaning of “artificial”
Meaning of “artificial” 63H 1 For the purposes of sections 63F to 63M, an arrangement is artificial if— a it is of a type specified by the Welsh Ministers by regulations, and b where subsection (3)…
Section 63I — Liability to non-domestic rating: local lists
Liability to non-domestic rating: local lists 63I 1 Subsections (2) to (5) apply if, in connection with a billing authority in Wales’ local non-domestic rating list, an artificial non-domestic rating…
Section 63J — Liability to non-domestic rating: central lists
Liability to non-domestic rating: central lists 63J 1 Subsections (2) to (5) apply if, in connection with a central non-domestic rating list for Wales, an artificial non-domestic rating avoidance…
Section 63K — Liability to non-domestic rating: notification
Liability to non-domestic rating: notification 63K 1 The billing authority must give notice to a person who is to be treated as liable in accordance with section 63I. 2 The Welsh Ministers must give…
Section 63L — Appeals to valuation tribunal
Appeals to valuation tribunal 63L 1 This section applies where a person is given a notice under section 63K(1) or (2) that is confirmed in accordance with section 63K(5). 2 The person may appeal to a…
Section 63M — Penalties
Penalties 63M 1 The Welsh Ministers may by regulations make provision for the imposition of a financial penalty where— a a person has been given a notice under section 63K(1) or (2) and it has not…
Section 64 — Hereditaments.
Hereditaments. 64 1 A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had…
Section 65 — Owners and occupiers.
Owners and occupiers. 65 1 The owner of a hereditament or land is the person entitled to possession of it. 2 Whether a hereditament or land is occupied, and who is the occupier, shall be determined…
Section 65A — Crown property.
Crown property. 65A 1 This Part applies to the Crown as it applies to other persons. 2 Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that— a…
Section 66 — Domestic property.
Domestic property. 66 1 Subject to subsections (2), (2B) , (2BB) and 2E below , property is domestic if— a it is used wholly for the purposes of living accommodation, b it is a yard, garden, outhouse…
Section 66A — Unoccupied hereditaments: change of state of property to be disregarded
Unoccupied hereditaments: change of state of property to be disregarded 66A 1 Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the…
Section 67 — Interpretation: other provisions.
Interpretation: other provisions. 67 1 Unless the context otherwise requires, references to lists are to local and central non-domestic rating lists. 1A Unless the context otherwise requires,…
Section 68 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 69 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 70 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 71 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 72 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 73 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 74 — Levies.
Levies. 74 1 In this section “levying body” means any body which— a is established by or under an Act, b apart from section 117 below would have in respect of the financial year beginning in 1990…
Section 74A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 75 — Special levies.
Special levies. 75 1 This section applies as regards any body— a which has no power to levy a rate by virtue of regulations under section 118 below, or b whose power to levy a rate is modified by…