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Section 52ZT: Directions to major precepting 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 major precepting authority other than the Greater London Authority.

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

If the direction is given before the major precepting 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 major precepting authority under section 42A above.

If the direction is given after the major precepting authority has carried out its council tax calculations for the financial year (whether or not it has issued a precept for the year)—

those calculations are of no effect, and
the authority must make substitute calculations for the year in accordance with section 49 above.

For the purposes of those and any subsequent substitute calculations and the application of Chapters 3 and 4 above to them—

the amount stated in the direction as the amount of the major precepting authority's council tax requirement for the financial year is to be treated as the amount calculated by the billing authority under section 42A above, and
subsection (2)(za) of section 49 above is 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.