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Section 52ZS: Directions to billing authorities

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

This section applies if the Secretary of State gives a direction under section 52ZR above to a billing authority.

The direction must state the amount that is to be the amount of the billing authority's council tax requirement for the financial year.

If the direction is given before the billing authority has carried out its council tax calculations for the financial year, that amount is to be treated for all purposes as the amount calculated by the billing authority under section 31A above.

If the direction is given after the billing authority has carried out its council tax calculations for the financial year (whether or not it has set an amount of council tax for the year)—

those calculations are of no effect, and
the authority must make substitute calculations for the year in accordance with section 36A above.

For the purposes of those and any subsequent substitute calculations and the application of Chapter 3 above to them—

the amount stated in the direction as the amount of the billing authority's council tax requirement for the financial year is to be treated as the amount calculated by the billing authority under section 31A above, and
subsections (2)(a) and (4) of section 36A above are to be ignored.

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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.