(1) The title of these Regulations is The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 and they come into force on 28 February 2011.
(2) These Regulations apply in relation to authorities in Wales.
(3) These Regulations apply in relation to the financial year beginning 1 April 2011.
(4) In these Regulations “the 1992 Act” means the Local Government Finance Act 1992.
NOTES
Initial Commencement
Specified date
Specified date: 28 February 2011: see para (1) above.
Council Tax95
Administration of Council Tax & Billing95
Calculation of Council Tax99
Tax Law95
2Calculation of budget requirement (billing authorities)Section 32 of the 1992 Act has effect as if—
(a) in subsection (3)(a) the words “or relevant special grant” were omitted; and
(b) after subsection (12) the following subsection were inserted—
“(12A) In this section and section 33 below—
(a) references to sums payable for the financial year in respect of redistributed non-domestic rates are references to sums so payable in accordance with the Local Government Finance Report (No1) 2011—2012 (Final Settlement-Councils) approved by resolution of the National Assembly for Wales pursuant to section 84H(2) of, and paragraph 11B(1) of Schedule 8 to, the Local Government Finance Act 1988 on 15 February 2011; and
(b) references to sums payable for the financial year in respect of revenue support grant are references to sums so payable in accordance with that report.”.
NOTES
Initial Commencement
Specified date
Specified date: 28 February 2011: see reg 1(1).
Administration of Council Tax & Billing95
Calculation of Council Tax99
Finance & Taxation94
Council Tax95
Tax Law95
Local Government94
3Calculation of basic amount of council tax (billing authorities)Section 33(1) of the 1992 Act has effect as if in item P the words “or relevant special grant” were omitted.
NOTES
Initial Commencement
Specified date
Specified date: 28 February 2011: see reg 1(1).
Administration of Council Tax & Billing95
Calculation of Council Tax99
Property Taxes94
Council Tax95
Real Property Law94
Tax Law95
4Calculation of budget requirement (major precepting authorities)Section 43 of the 1992 Act has effect as if—
(a) in subsection (3)(a)(i)—
(i) the words “relevant special grant” were omitted; and
(ii) the words “floor funding” were inserted before “or police grant;”; and
(b) after subsection (6D) the following subsections were inserted—
“(6E) In this section and section 44 below—
(a) references to sums payable for the financial year in respect of redistributed non-domestic rates are references to sums so payable in accordance with the Local Government Finance Report (No2) 2011—2012 (Final Settlement-Police Authorities) approved by resolution of the National Assembly for Wales pursuant to section 84H(2) of, and paragraph 11B(1) of Schedule 8 to, the Local Government Finance Act 1988 on 16 February 2011; and
(b) references to sums payable for the financial year in respect of revenue support grant are references to sums so payable in accordance with that report.
(6F) In this section and section 44 below “floor funding” means grant payable to a major precepting authority by the Secretary of State in addition to the police grant referred to in subsection (6C).”.
NOTES
Initial Commencement
Specified date
Specified date: 28 February 2011: see reg 1(1).
Administration of Council Tax & Billing94
Calculation of Council Tax99
Property Taxes94
Finance & Taxation94
Council Tax94
Real Property Law94
Tax Law94
Local Government94
5Calculation of basic amount of council tax (major precepting authorities)Section 44(1) of the 1992 Act has effect as if in item P—
(a) the words “relevant special grant” were omitted; and
(b) the words “floor funding” were inserted before “or police grant;”.
NOTES
Initial Commencement
Specified date
Specified date: 28 February 2011: see reg 1(1).
Administration of Council Tax & Billing95
Calculation of Council Tax99
Property Taxes94
Council Tax95
Real Property Law94
Tax Law95
Carl Sargeant
Minister for Social Justice and Local Government, one of the Welsh Ministers
16 February 2011
Council Tax95
Administration of Council Tax & Billing95
Tax Law95
EXPLANATORY NOTE
(This note is not part of the Regulations)Sections 32 and 43 of the Local Government Finance Act 1992 (“the 1992 Act”) set out respectively how a billing authority and a major precepting authority are to calculate their budget requirements for a financial year. Sections 33 and 44 of that Act set out respectively how a billing authority and a major precepting authority are to calculate the basic amount of their council tax.
These Regulations make amendments for the financial year beginning on 1 April 2011.
Regulations 2(a), 3, 4(a)(i) and 5(a) of these Regulations omit references to “relevant special grant” from sections 32, 33, 43 and 44 of the 1992 Act since no special grants are being defined as relevant special grants for the financial year beginning on 1 April 2011.
Regulations 2(b) and 4(b) insert the definitions of sums payable in respect of redistributed non-domestic rates and revenue support grant in sections 32 and 43 of the 1992 Act. The purpose is to ensure that the amounts of redistributed non–domestic rates and revenue support grant excluded from the budget requirement calculation in those sections relate only to such amounts payable under the respective Local Government Finance Reports for the financial year beginning on 1 April 2011. The same definitions also apply to sections 33 and 44 of the 1992 Act. Regulation 4(b) also defines “floor funding” in section 43 by inserting subsection (6F) for the financial year beginning on 1 April 2011.
Regulations 4(a)(ii) and 5(b) further amend sections 43 and 44 of the 1992 Act, such that major precepting authorities in Wales must take into account any floor funding received from the Secretary of State for the financial year beginning on 1 April 2011 when making the required calculation for that year.
Administration of Council Tax & Billing93
Calculation of Council Tax99
Finance & Taxation94
Council Tax93
Tax Law93
Local Government94