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Your Search for: Legislation type All Legislation; title • Local Government Finance Act ; year 1992; produced the following results within this item of legislation
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        Local Government Finance Act 1992 (c. 14)
        Introductory Text
        Main body
        Part I Council Tax: England and Wales
        Chapter I Main provisions
        Preliminary
        1. Council tax in respect of dwellings.
        2. Liability to tax determined on a daily basis.
        Chargeable dwellings
        3. Meaning of "dwelling".
        4. Dwellings chargeable to council tax.
        5. Different amounts for dwellings in different valuation bands.
        Liability to tax
        6. Persons liable to pay council tax.
        7. Liability in respect of caravans and boats.
        8. Liability in prescribed cases.
        9. Liability of spouses.
        Amounts of tax payable
        10. Basic amounts payable.
        11. Discounts.
        11A Discounts: special provision for England
        12. Discounts: special provision for Wales.
        13. Reduced amounts.
        13A Billing authority’s power to reduce amount of tax payable
        13B Transitional arrangements
        Administration and appeals
        14. Administration, penalties and enforcement.
        15. Valuation tribunals.
        16. Appeals: general.
        Miscellaneous
        17. Completion of new dwellings.
        18. Death of persons liable.
        19. Exclusion of Crown exemption in certain cases.
        Chapter II Valuation Lists
        Preliminary
        20. Listing officers.
        The lists
        21. Valuations for purposes of lists.
        22. Compilation and maintenance of lists.
        22A. Amalgamated valuation lists for Welsh billing authorities.
        22B Compilation and maintenance of new lists
        23. Contents of lists.
        24. Alteration of lists.
        25. Compilation and maintenance of new lists.
        Supplemental
        26. Powers of entry.
        27. Information about properties.
        28. Information about lists.
        29. Information about proposals and appeals.
        Chapter III Setting of Council Tax
        Setting of amounts
        30. Amounts for different categories of dwellings.
        31. Substituted amounts.
        The requisite calculations
        32. Calculation of budget requirement. (E)
        32. Calculation of budget requirement. (W)
        33. Calculation of basic amount of tax.
        34. Additional calculations where special items relate to part only of area.
        35. Special items for purposes of section 34.
        36. Calculation of tax for different valuation bands.
        37. Substitute calculations.
        Supplemental
        38. Information for purposes of Chapter III.
        Chapter IV Precepts
        Preliminary
        39. Precepting and precepted authorities.
        Issue of precepts
        40. Issue of precepts by major precepting authorities.
        41. Issue of precepts by local precepting authorities.
        42. Substituted precepts.
        Calculations by major precepting authorities
        43. Calculation of budget requirement.
        44. Calculation of basic amount of tax.
        45. Additional calculations where special items relate to part only of area.
        46. Special items for purposes of section 45.
        47. Calculation of tax for different valuation bands.
        48. Calculation of amount payable by each billing authority.
        49. Substitute calculations.
        Calculations by local precepting authorities
        50. Calculation of budget requirement.
        51. Substitute calculations.
        Supplemental
        52. Information for purposes of Chapter IV.
        Chapter IVA Limitation of Council Tax and Precepts
        Introduction
        52A. Interpretation.
        Designation or nomination
        52B. Power to designate or nominate authorities.
        52C. Alternative notional amounts.
        52D. Designation or nomination.
        Designation for year under consideration
        52E. Designation.
        52F. Challenge of maximum amount.
        52G. Acceptance of maximum amount.
        52H. No challenge or acceptance.
        52I. Duty of designated billing authority.
        52J. Duty of designated precepting authority.
        52K. Failure to substitute.
        Nomination
        52L. Nomination.
        52M. Designation after nomination.
        52N. No designation after nomination.
        Designation after previous designation
        52P. Designation after previous designation.
        Position after designation under section 52M or 52P
        52Q. Challenge of maximum amount.
        52R. Acceptance of maximum amount.
        52S. No challenge or acceptance.
        52T. Duty of designated billing authority.
        52U. Duty of designated precepting authority.
        52V. Failure to make or substitute calculations.
        Supplemental
        52W. Meaning of budget requirement.
        52X. Calculations to be net of precepts.
        52Y. Information for purposes of Chapter IVA.
        52Z. Separate administration in England and Wales.
        Chapter V
        Chapter VI Miscellaneous and Supplemental
        65. Duty to consult ratepayers.
        66. Judicial review.
        67. Functions to be discharged only by authority.
        68. Information required by Secretary of State.
        69. Interpretation etc. of Part I.
        Part II Council Tax: Scotland
        Preliminary
        70. Council tax in respect of dwellings.
        71. Liability to be determined on a daily basis.
        Chargeable dwellings
        72. Dwellings chargeable to council tax.
        73. Alterations to valuation roll.
        74. Different amounts for dwellings in different valuation bands.
        Liability to tax
        75. Persons liable to pay council tax.
        76. Liability in prescribed cases.
        77. Liability of spouses.
        77A Liability of civil partners
        Amounts of tax payable
        78. Basic amounts payable.
        79. Discounts.
        80. Reduced amounts.
        Appeals
        81. Appeal to valuation appeal committee.
        82. Appeal procedure.
        New dwellings
        83. Completion of new dwellings.
        Valuation lists
        84. Compilation and maintenance of valuation lists.
        85. Distribution of lists.
        86. Valuation of dwellings.
        87. Alteration of lists.
        88. Compilation and maintenance of new lists.
        Valuation lists: supplemental
        89. Powers of entry.
        90. Information about properties.
        91. Information about lists.
        92. Information about proposals and appeals.
        Setting of the tax
        93. Setting of council tax.
        94. Substituted and reduced settings.
        94A. Transitional provisions.
        95. District council tax: setting and collection.
        96. Information.
        Levying and collection of the tax
        97. Levying and collection of council tax.
        Miscellaneous and supplemental
        98. Information required by Secretary of State.
        99. Interpretation of Part II.
        Part III Community Charges
        100. Abolition of community charges.
        101. Transitory exemption for school leavers.
        102. Transitory enforcement provisions for England and Wales.
        Part IV Miscellaneous
        Social security
        103. Council tax benefit.
        English and Welsh provisions
        104. Non-domestic rating, grants and funds.
        105. Grants to voluntary organisations.
        106. Council tax and community charges: restrictions on voting.
        Scottish provisions
        107. Water and sewerage charges.
        108. Payments to local authorities by Secretary of State.
        108A. Special grants.
        109. Council tax grants.
        110. Amendments to the 1975 Act in relation to non-domestic rates.
        111. Statutory and other references to rateable values etc.
        112. Council tax and community charges: restrictions on voting.
        Part V Supplemental
        113. Orders and regulations.
        114. Power to make supplementary provision.
        115. Financial provisions.
        116. Interpretation: general.
        117. Minor and consequential amendments and repeals.
        118. Savings and transitional provisions.
        119. Short title, commencement and extent.
        Schedules
        SCHEDULE 1 Persons Disregarded for Purposes of Discount
        SCHEDULE 2 Administration
        SCHEDULE 3 Penalties
        SCHEDULE 4 Enforcement: England and Wales
        SCHEDULE 5 Part Residential Subjects: Scotland
        SCHEDULE 6 Completion of New Buildings: Scotland
        SCHEDULE 7 Reduction of Council Tax: Scotland
        SCHEDULE 8 Enforcement: Scotland
        SCHEDULE 9 Social Security: Council Tax Benefit
        SCHEDULE 10 Local Government Finance: England and Wales
        Part I Non-Domestic Rating
        Part II Grants
        Part III Funds
        SCHEDULE 11 Water and Sewerage Charges: Scotland
        Part I Charges for Water Services
        Part II Charges for Sewerage Services
        Part III Miscellaneous Provisions
        Part IV Amendments to the 1980 Act
        SCHEDULE 12 Payments to Local Authorities by Secretary of State: Scotland
        Part I Payments to Local Authorities
        Part II Non-Domestic Rating Accounts
        Part III Contribution
        SCHEDULE 13 Minor and Consequential Amendments
        SCHEDULE 14 Repeals

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