Found: for this is the fixed ratios between council tax bands, which are set by the Local Government Finance Act

Found: and Courts Act 2013 (c. 22) and section 224 of, and paragraphs 1 and 11 of Schedule 48 to, the Finance Act

Found: virtue of an enactment other than a payment under or by virtue of Part 3 of the Local Government Finance Act

Found: powers conferred by paragraphs 2(5) and (6), 3(5), 4(3)(c) and 5(7) of Part 1 of Schedule 15 to the Finance Act

Found: Finance Act 2000 71 35 In the Finance Act 2000, omit section 148 (use of minimum wage information)

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: whose area the dwelling is situated under or by virtue of section 13A of the Local Government Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: may opt to give up (commute) pension for a lump sum on retirement up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Pension Scheme 2024–25 2 The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act

Found: The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act 1970 and is a registered

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: As set out in the Local Government Finance Act 1988, the government must consult on the proposed annual

Found: Legislation was passed to give effect to certain policy changes above through the Finance Act 2025.

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: NDPBs, local authority chief finance officers (via section 151 returns of the Local Government Finance Act

Found: NDPBs, local authority chief finance officers (via section 151 returns of the Local Government Finance Act

Found: Unclaimed Balances over 30 years old Following a change introduced in the Finance Act 2023, Unclaimed

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: business through a fixed place of business in the United Kingdom as defined in section 148 of the Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: information on those arrangements or proposals within set time limits as contained in part 7 of the Finance Act

Found: Presented to Parliament pursuant to Schedule 7B, paragraph 1 of the Local Government Finance Act

Found: Business rate retention accounts as required under schedule 7B of the Local Government Finance Act

Found: 2024-25 Presented to Parliament pursuant to Schedule 7B, paragraph 19 of the Local Government Finance Act

Found: 2024-25 Presented to Parliament pursuant to Schedule 7B, paragraph 19 of the Local Government Finance Act

Found: Presented to Parliament pursuant to Schedule 7B, paragraph 1 of the Local Government Finance Act

Found: enforcement capability 2.25 The Economic Crime (Anti-Money Laundering) Levy was introduced through the Finance Act

Found: Local authorities are required by the Local Government Finance Act 1992 to provide a balanced budget

Found: Section 202 has been amended by paragraph 27(2) of Schedule 6 to the Finance Act 2010 (c. 13), section

Found: English Heritage • Community Amateur Sports Clubs registered with HM Revenue and Customs under the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: falling or potentially falling within the FOIA Exemptions or the EIR Exemptions; FA 2004 means the Finance Act

Found: achieve Practical Completion of the Project by the Required Completion Date "FA" means the Finance Act

Found: former Chief Executives to take account of pensionable pay above the earnings cap introduced by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: or achieve Practical Completion of the Project by the Required Completion Date "FA" means the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases, members may opt to give up (commute) pension for a lump sum, up to the limits set by the Finance Act

Found: cases, members may opt to give up (commute) pension for a lump sum, up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: CICA Annual Report and Accounts 2024-25 107 pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Where this is not the case expenditure is covered under Section 31 of the Local Government Finance Act

Found: Where this is not the case expenditure is covered under Section 31 of the Local Government Finance Act

Found: Where this is not the case expenditure is covered under Section 31 of the Local Government Finance Act

Found: Departments Act 1921, Commissioners for Revenue and Customs Act 2005, Managing Public Money and the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: We publish our tax strategy in accordance with t he Finance Act 2016, which can be found on our website

Found: Assessment”) issued to him by HMRC on 15 December 2021 under paragraph 9 of Schedule 16 to the Finance Act

Found: location of that provision in subsection 272(3A) Finance (No.2) Act 2023 following amendments made by Finance Act

Found: Variation to ERIS was introduced via regulations, later replaced by legislation in the Finance Act 2025

Found: the temporary period of non-residence” have the meanings given by Part 4 of Schedule 45 to the Finance Act

Found: Measures Section 1 SCHEDULE 1 CONDUCT OF TAX AGENTS PART 1 AMENDMENTS TO SCHEDULE 38 TO THE FINANCE ACT

Found: clause and schedule amend the existing tax agent sanctions regime contained in Schedule 38 to the Finance Act

Found: complements the changes being made to the tax agent sanctions regime contained in Schedule 38 to the Finance Act

Found: officer of HMRC may make penalty determinations of penalties arising under new sections 315 and 315A Finance Act

Found: It then introduces into each relevant act references to new section 2 of Finance Act 2026, which introduces

Found: of tax avoidance schemes (1) In TMA 1970— (a) omit section 98C (notifications under Part 7 of Finance Act

Found: members may opt to give up (commute) their pension for a lump sum up to the limits set by the Finance Act

Found: the Scottish Regulations”) were made by the Scottish Ministers under section 56(1) and (2) of the Finance Act

Found: These regulations amend s102A of the Finance Act 2003 (FA03) so that it applies to both CoACS and RIFs

Found: applies to all properties that meet the definition of a “dwelling” as set out in the Local Government Finance Act

Found: The Local Government Finance Act 1992 and associated legislation require each Assessor to maintain the

Question

To ask the Scottish Government, in light of its announcement in February 2025 on building consensus on council tax reform, what powers it has to conduct a nationwide revaluation of all homes.

Answered by Robison, Shona - Cabinet Secretary for Finance and Local Government

The Scottish Government is not planning to undertake a Council Tax revaluation. Any suggestion of a revaluation could only proceed if a broad political consensus in favour existed – no such consensus currently exists.

Any changes to Council Tax must also be informed by robust evidence and wide public consultation. Our joint programme of engagement with COSLA on options for reform is intended to inform that public debate. This process will run for a number of years. Consequently, any substantial reform thereafter, including any suggestion of revaluation, would require a mandate from a Scottish Parliament Election and will not be possible this decade.

The powers relevant are contained within the Local Government Finance Act 1992 and related regulations.

Found: scrutiny procedure for regulations made under paragraph 5(13A) in Schedule 7 to the Local Government Finance Act

Found: restating and restructuring provisions currently in section 43 and 44 of the Local Government Finance Act

Found: Clause 13 amends the Local Government Finance Act 1988 by inserting new paragraphs 4B to 4M, 5ZA to

Found: scrutiny procedure for regulations made under paragraph 5(13A) in Schedule 7 to the Local Government Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Though paragraph 2(8) of Schedule 6 to the Local Government Finance Act 1988 contains power now vested

Found: and Local Government, 2 November 2021 24 Paragraph 2(8) of Schedule 6 to the Local Government Finance Act

Found: The LCM states that “Though paragraph 2(8) of Schedule 6 to the Local Government Finance Act 1988 contains

Found: The Bill does so by making amendments to the Local Government Finance Act 1988 (“the 1988 Act”).

Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act

Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act

Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act

Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act

Found: The UK government subsequently introduced amendments at pace in Finance Act 2022 to enable HMRC to make

Found: provision, which must then be given permanent effect by an Act of Parliament (typically the next Finance Act

Found: activity are sometimes made by announcement with legislation to be passed as part of a subsequent Finance Act

Found: changing existing law In evidence to the Finance Committee, your referred to section 109 of the Finance Act

Found: For council tax purposes, Section 12B of the Local Government Finance Act 1992 (“the 1992 Act”), refers

Found: article: Council cuts and bankruptcy fears despite cash boost, 11 December 2024 373 Local Government Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: enterprise zone was subsequently provided for in the Capital Allowances Act 2001, as amended by the Finance Act

Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act

Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act

Found: body in Wales which is a levying body within the meaning of section 74(1) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff 30 Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: duty to provide notifiable information under paragraph 4J of Schedule 9 to the Local Government Finance Act

Found: which is technical in nature) is to add paragraph 1(2) of Schedule 4ZB to the Local Government Finance Act

Found: provision in relation to Non-Domestic Rates (NDR), it makes amendments to the Local Government Finance Act

Found: The Local Government Finance Act 1988 (“1988 Act”) already contains a range of individual powers for

Found: Part 1 of the Bill seeks to amend the Local Government Finance Act 1988 (“the 1988 Act”).

Found: avoidance arrangements) ....... 42 Section 14 (Orders and regulations under the Local Government Finance Act

Found: enterprise zone was subsequently provided for in the Capital Allowances Act 2001, as amended by the Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: the 182-day threshold: o Was consistent with the statutory definitions in the Local Government Finance Act

Found: appeal to be made to— (a) a valuation officer appointed under section 61 of the Local Government Finance Act

Found: to be made either to a valuation officer, appointed under section 61 of the Local Government Finance Act

Found: fraudulent evasion of tax; iii. been convicted of an offence under sections 45 or 46 of the Criminal Finance Act

Found: Tax discounts, disregards, and exemptions come from various laws, including the Local Government Finance Act

Found: the Supplier commits a breach of the Official Secrets Acts 1911 to 1989 or Section 182 of the Finance Act

Found: and relations and working rights, the Official Secrets Acts 1911 to 1989, Section 182 of the Finance Act

Found: ItemsSubsidy ControlCertificationIntroductionParagraph 5(6) of Schedule 8 to the Local Government Finance Act

Found: same financial year and these features are set out in primary legislation, the Local Government Finance Act

Found: Artificial avoidance arrangements Sections 63F to 63M of the Local Government Finance Act 1988 (“the

Found: Draft Regulations laid before Senedd Cymru under section 143A(5)(e) and (f) of the Local Government Finance Act

Found: consent of the Treasury, on 4 March in exercise of powers conferred by section 56(1) and (2) of the Finance Act

Found: they are subject to a right of direction, supervision and control by the client. 3.3.2.4 Under the Finance Act

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: tax premiums on second homes 3.46 Under sections 12A (3) and 12B (4) of the Local Government Finance Act

Found: rating contribution for 2025-26.References in these notes to “the Act” refer to the Local Government Finance Act

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act