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Section 52ZF: Billing authority's duty to make substitute calculations

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part I: Council Tax: England and Wales — CHAPTER IVZA: Referendums relating to council tax increases

The billing authority must make substitute calculations for the financial year in compliance with this section; but those calculations do not have effect for the purposes of Chapter 3 above except in accordance with sections 52ZH and 52ZI below.

Substitute calculations for a financial year comply with this section if—

they are made in accordance with sections 31A, 31B and 34 to 36 above, ignoring section 31A(11) above for this purpose,
the relevant basic amount of council tax produced by applying section 52ZX below to the calculations is not excessive by reference to the principles determined by the Secretary of State under section 52ZC above for the year, and
they are made in accordance with this section.

In making the substitute calculations, the authority must—

use the amount determined in the previous calculation for the year under section 31A(3) above so far as relating to amounts which the authority estimates it will accrue in the year in respect of locally retained non-domestic rates, revenue support grant, ... special grant or (in the case of the Common Council only) police grant, and
use the amount determined in the previous calculation for the year for item T in section 31B(1) above and (where applicable) item TP in section 34(3) above.

In this Chapter, "locally retained non-domestic rates", in relation to a billing authority or a major precepting authority, means amounts received by the authority under, or under regulations under, Schedule 7B to the Local Government Finance Act 1988, or under regulations under section 99(3) of that Act in connection with the operation of that Schedule.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.