Section 33: Setting of different amounts., Local Government Finance Act 1988

A charging authority must set one amount for its area under section 32 above, except as provided by the following provisions of this section.

Where an item mentioned in subsection (3) below relates to a part only of its area, a charging authority must set different amounts for different parts so as to secure (so far as practicable) that the item is provided for only by amounts yielded by such of its community charges as relate to the part, to the extent that the item is not to be provided for by other means.

The items are—

any precept or portion of a precept issued to the authority if the precept or portion is stated to be applicable to a part, and

any expenses of the authority which are its special expenses and were taken into account by it in making the calculation (or last calculation) in relation to the year concerned under section 95(2) below.

For the purposes of subsection (3) above—

provided a resolution of a charging authority to the following effect is in force, the expenses of meeting a levy or special levy issued to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses,

any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which arise out of its possession of property held in trust for a part of its area, are its special expenses,

any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part, . . .

any expenses incurred by a charging authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority's special expenses provided a resolution of the authority to that effect is in force ; and

provided a resolution of a charging authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.

The following rules shall apply to the making of a resolution under subsection (4)(e) above by a charging authority—

no such resolution may be made unless the body mentioned in subsection (4)(e) above is one in relation to which the charging authority has made under subsection (4)(a) above a resolution which is in force;

the resolution under subsection (4)(e) above may not be made so as to be in force at any time when that under subsection (4)(a) above is not in force;

the fact that the resolution under subsection (4)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to all the expenses concerned;

the fact that the resolution under subsection (4)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to part, or any particular part, of the expenses concerned.

A community charge relates to a part of an area if it is—

a personal community charge arising in respect of a residence contained in the part;

a standard community charge arising in respect of a building, self-contained part of a building . . . contained in the part;

a collective community charge arising in respect of a dwelling constituting or contained in a building which is contained in the part.

Rules contained in regulations under sections 10(6), 12(6) and 14(7) above shall apply for the purpose of construing subsection (5) above.

As regards any charging authority the Secretary of State may make directions that, for the purposes of subsection (2) above, the extent (if any) to which an item is to be provided for by other means shall be determined by the authority in accordance with the directions.

Directions under subsection (7) above—

must be made in writing;

may contain rules in accordance with which, or specify factors by reference to which, a determination is to be made;

may specify (as the extent concerned) an amount in relation to a particular item;

may relate to one item or to a number of items;

may contain different provision as to different items;

may be amended or revoked by other directions under subsection (7) above.

The power to give directions under subsection (7) above may be exercised differently for different authorities.

No directions under subsection (7) above shall have effect in relation to a determination unless they are served on the authority concerned before it makes the determination.

In construing subsection (3)(a) above any precept for which another has been substituted shall be ignored.

Section 33: Setting of different amounts.

Discussed in

About this text