Found: Under the Local Government Finance Act 1988 (“the 1988 Act”) and regulations made under it (the Levying

Found: This could be achieved through a modest amendment to Schedule 6A of the Finance Act 2003.

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

Found: Title Draft Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High- Value Multiplier

Found: (not altering text) C1 S. 1(1) restricted (1.4.2012) by The Finance Act 2010, Schedule 6, Part 1 (Further

Found: is about making sure that the Trust still comes within the relevant bit of the Local Government Finance Act

Found: overlay of the 54 general legislation that came in to do with levies through the Local Government Finance Act

Found: That, in turn, was replaced by the Local Government Finance Act 1988 which abolished the “general rate

Found: to claim UK tax reliefs and exemptions (eg Gift Aid) must meet the management condition in the Finance Act

Found: provisions are now the Levying Bodies (General) Regulations 1992, made under the Local Government Finance Act

Found: to claim UK tax reliefs and exemptions (eg Gift Aid) must meet the management condition in the Finance Act

Found: I will need to go and check the provisions of the Local Government Finance Act 1992 and the relevant

Found: I will need to go and check the provisions of the Local Government Finance Act 1992 and the relevant

Found: Title Draft Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England

Found: Local Government Finance Act: sections 74 and 117 466 - 470 2 Tab No. Document Page No. R22.

Found: Background information on the different categories of retrospective provision typically found in a Finance Act

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, if he will make an assessment of the potential impact of the Greater London Authority supplementary business rate arising from increases in Rateable Values from the 2026 business rates revaluation on the business rates of medium-size pubs in London in 2026-27.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

The Greater London Authority currently levies a Business Rates Supplement (BRS) to fund the costs of the Crossrail project (renamed Elizabeth line in 2016). The Mayor of London approved the Crossrail Business Rate Supplement policies for 2026-27 via a formal decision published on 16 January 2026, increasing the rateable value threshold above which the BRS applies from £75,000 to £92,000 from 1 April 2026 in line with average percentage increase in rateable values. In line with the requirements of the Crossrail BRS final prospectus published when the supplement was introduced in 2010-11, the Mayor is required to increase the threshold in line with the average change in rateable values in London at each revaluation. The intent of this threshold increase is to ensure that the total number of ratepayers liable to pay the BRS remains broadly unchanged each year.

On 27 January the government announced that for 2026/27 it was providing a further 15% business rates relief to pubs and live music venues on top of the support already announced at the Budget. Where business rate reliefs are implemented under section 47 of the Local Government Finance Act 1988, such as the Pubs and Live Music Venues Relief Scheme, Business Rates Supplements are adjusted to reflect the percentage relief provided by those schemes in line with the requirements of section 13(7) of the Business Rates Supplement Act 2009. It is for the 33 London billing authorities and the Greater London Authority to ensure that the required determinations and resulting adjustments are made to ratepayer bills in respect of BRS liabilities.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has had discussions with the Greater London Authority on extending the 2026 (a) pubs and live music relief and (b) revaluation transitional relief to include increases in business rates from the Crossrail Business Rate Supplement.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

Business rates transitional relief is applied to business rates bills before the effect of other local reliefs or supplements. It therefore has no effect on local business rates supplements, such as the Crossrail Business Rate Supplement.

As set out in section 13 of the Business Rates Supplements Act 2009, where business rate reliefs are implemented under section 47 of the Local Government Finance Act 1988, any applicable Business Rates Supplements are adjusted to reflect the percentage relief provided by those schemes. For the coming financial year, this will include adjustments to relevant Business Rates Supplements such as the Crossrail Business Rate Supplement, for the effect of the Supporting Small Business Relief Scheme and Pubs and Live Music Venues Relief Scheme. It is for the 33 London billing authorities and the Greater London Authority to ensure that the required determinations and resulting adjustments are made to ratepayer bills in respect of BRS liabilities.

The Mayor of London approved the Crossrail Business Rate Supplement policies for 2026-27 via a formal decision published on 16 January 2026, increasing the rateable value threshold above which the BRS applies from £75,000 to £92,000 from 1 April 2026. Further information can be found on the Greater London Authority’s website here.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of limiting the relief from insurance premium under paragraph 3 of Schedule 7A to the Finance Act 1994 on disabled people.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025 the government announced reforms to the Motability scheme which will save over £1 billion over the next five years.

The VAT relief for top-up payments made to lease more expensive vehicles will be removed for new leases from July 2026, and Insurance Premium Tax will apply at the standard rate to insurance contracts on the Scheme. The VAT reliefs on weekly lease costs and vehicle resale will remain in place, and the tax changes will not apply to vehicles designed, or substantially and permanently adapted, for wheelchair or stretcher users.

These tax changes ensure Motability can continue to deliver for its customers, for example through the continued provision of a broad range of vehicle models available without any top-up payments. Further detail on the impacts of tax changes can be found in the Tax Impact and Information Note on GOV.UK Motability Scheme: reforming tax reliefs - GOV.UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the statutory basis for the Valuation Office Agency to publish and share the council tax valuation list, and the banding of each dwelling, on gov.uk.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Section 28(1) of the Local Government Finance Act 1992 provides the statutory basis for publishing and sharing the Council Tax valuation list.

Found: 2004(6)”; ““drawdown pension” has the same meaning as in paragraph 4 of Schedule 28 to the Finance Act

Found: Finance Act 2007, section 15(4) of the Finance Act 2008, sections 15(4) and 16(4) of the Finance Act

Found: Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for

Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988

Found: the existing text becomes paragraph (1); (b)after paragraph (1), insert— “(2) Schedule 26 to the Finance Act

Found: (b)any precept issued in relation to such expenditure under section 40 of the Local Government Finance Act

Found: 2026The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act

Found: Treasury make these Regulations in exercise of the powers conferred by section 13(1) and (2)(d) of the Finance Act

Found: 2026The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act

Found: force by virtue of S.I. 2023/919, article 3(kk). (6)2003 c. 1. (7)Section 457 was inserted by the Finance Act

Found: the relevant base period. (2) “Contract payment” has the meaning given to it by section 60 of the Finance Act

Found: 3 to the Vehicle Excise and Registration Act 1994 (c. 22) and paragraph 25 of Schedule 2 to the Finance Act

Found: Service Act 2006; “non-domestic rate” has the meaning given by section 54 of the Local Government Finance Act

Found: conferred by section 113(1) and (2) of, and paragraph 2 of Schedule 1A to, the Local Government Finance Act

Found: that it adopts pursuant to this Order. (5) Sections 114, 115, 115B and 116 of the Local Government Finance Act

Found: Draft Regulations laid before the House of Commons under paragraph 146(3) of Schedule 6 to the Finance Act

Found: paragraph 4(2)(a) of Schedule 4ZA and paragraphs 1 and 2(2)(ga) of Schedule 9 to, the Local Government Finance Act

Found: 1992 c. 5. (3)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act

Found: Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations

Found: Local Government Finance Act 1988 (Calculation of Non-Domestic Rating Multipliers for Retail, Hospitality

Found: Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High-Value Multiplier) (England

Found: Taxation Technicians - Clauses 247 and Schedule 21: Conduct of Tax Advisers, amendments to schedule 38 Finance Act

Found: to the Scottish Parliament pursuant to Section 80HA of the Scotland Act 1998 as amended by the Finance Act

Found: Scottish income tax 2024-25 Summary 5 5 Section 80HA of the Scotland Act 1998, as amended by the Finance Act

Found: were introduced for 2026-27.Table_2Section 47This refers to Section 47 of the Local Government Finance Act

Found: Local Government Finance Act 1992, s 39. Receive emergency financial assistance.

Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: authorities that use their discretionary relief powers under section 47 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: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: .—(1) In section 72 of the Finance Act 2025(c), omit subsection (4).

Found: included maximum amounts for road user charges, but these were removed by section 72(4) of the Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of 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: Presented to the House of Commons pursuant to paragraph 5 of Schedule 7B to the Local Government Finance Act

Found: -27 Presented to the House of Commons pursuant to section 52ZD(1) of the Local Government Finance Act

Found: Finance Act 2003 20 In Schedule 17A to the Finance Act 2003 (stamp duty land tax: provisions about

Found: Finance Act 2003 1232.

Found: /www.bankofengland.co.uk/statistics/uk-international-reserves/2026/january-2026 30 Under the Finance Act

Found: These are the aggregate input amounts, calculated using the method set out in section 229 of the Finance Act

Found: time HMRC sent Mr Hackett a personal liability notice under paragraph 19 of Schedule 24 to the Finance Act

Found: Section 306A originated as clause 76 Finance Bill 1996 which became section 84 Finance Act 1996: Clause

Found: particular to Woolf J’s statement that the use of the word “judgment” in what was then s31(1) Finance Act

Found: Further submissions: 18 November 2025 Judgment date: 19 January 2026 PENALTIES – Schedule 24 Finance Act

Found: Unless stated otherwise, all references below are to provisions of the Finance Act 2003 (“FA 2003”).

Found: Capital Interests might not qualify for Entrepreneurs’ Relief as a result of changes made in the Finance Act

Found: HMRC also imposed penalties under paragraph 3(1)(a) of schedule 24 to the Finance Act 2007 (“FA 2007

Found: Sections 14 to 16 of the Finance Act 1994 provide: Section 14 (2): “(2) Any person who is— (a)

Found: Provisions in relation to penalties are contained in Schedule 24 to Finance Act 2007, and references

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: the County maps (177-1831), the Tithe map (1845), Bartholomew’s Maps (1902, 1923 and 1942), the Finance Act

Found: Finance Act Maps 1910 With one exception, the Order route is excluded from the surrounding parcels

Found: The Finance Act 1910 maps are rather inconclusive except to say that the western end of the route was

Found: The Finance Act Map 1910 The Order routes and Bently Lane are excluded from the surrounding hereditaments

Found: The Finance Act Map 1910 Buckhurst Road is excluded from the surrounding hereditaments on the 1910 Finance

Found: The 1910 Finance Act was concerned with assessing various values in relation to land in order that a

Found: The comprehensive survey carried out for the Finance Act 1910 was for the purposes of land valuation,

Found: Finance Act Records The Finance Act 1910 introduced a new land tax which was levied on the basis of

Found: Finance Act Records The Finance Act 1910 introduced a new land tax which was levied on the basis of

Found: Neither of the Order routes is shown on the 1841 Tithe Map nor on the 1910 Finance Act map.

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: Soft drinks” for this purpose should have the same meaning as in Part 2 of the Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: Local Government Finance Act 1992, s 39. Receive emergency financial assistance.

Found: Negligible Negligible Negligible Sales at a discount by the public bodies defined in Schedule 9 of Finance Act

Found: Alternative finance payments and receipts Sections 47 to Section 49A Finance Act 2005 and Part 6, Chapter

Found: APSS251 to notify HMRC that the scheme is a ROPS in accordance with sections 150(8) and 169 of 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: c ases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: The following text has the force of law by virtue of [paragraph 8(3) of Schedule 16 to The Finance Act

Found: Regulations in exercise of the powers conferred by sections 154(1)(b) and 155(2) and (3) of the Finance Act

Found: Regulations made by the Treasury, laid before [the House of Commons] under section X of the Finance Act

Found: section 154(2) of, and paragraphs 2(5)(a), 5, 7(3) and (4), 13, 14 and 28 of Schedule 16 to, the Finance Act

Found: This amends Part 2 (aggregates levy) of the Finance Act (FA) 2001.Paragraph 2 provides that section 17

Found: that end on or after 1 April 2026.The levy was first announced at Budget 2020 and legislated in Finance Act

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

Found: 2004(6)”; ““drawdown pension” has the same meaning as in paragraph 4 of Schedule 28 to the Finance Act

Found: Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for

Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988

Found: (b)any precept issued in relation to such expenditure under section 40 of the Local Government Finance Act

Found: the relevant base period. (2) “Contract payment” has the meaning given to it by section 60 of the Finance Act

Found: force by virtue of S.I. 2023/919, article 3(kk). (6)2003 c. 1. (7)Section 457 was inserted by the Finance Act

Found: 3 to the Vehicle Excise and Registration Act 1994 (c. 22) and paragraph 25 of Schedule 2 to the Finance Act

Found: that it adopts pursuant to this Order. (5) Sections 114, 115, 115B and 116 of the Local Government Finance Act

Found: Draft Regulations laid before the House of Commons under paragraph 146(3) of Schedule 6 to the Finance Act

Found: The Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations

Found: The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High-Value Multiplier) (England

Found: 5 OFFICIAL GLOSSARY OF STATUTORY REFERENCES AND OTHER TERMS Statutory references FA – Finance Act

Found: Guards Road, London, SW1A 2HQ Clause 247 and Schedule 21 make amendments to Schedule 38 to the Finance Act

Found: order to deliver this, the Non-Domestic Rates (Scotland) Act 2020 amended the Local Government Finance Act

Found: All references to sections relate to the Local Government Finance Act 1992 as amended by Schedule 13

Found: All references to sections relate to the Local Government Finance Act 1992 as amended by Schedule 13

Found: The 2021 Finance Act in Ireland introduced a taxation measure for sites allocated for housing development

Found: being piloted through secondary legislation under existing provisions of the Local Government Finance Act

Found: Discounts (Row 14): Record here the total value of discounts given as covered by The Local Government Finance Act

Found: designate the Highlands and Islands region as the following for the purposes of s.31(4B) of the Finance Act

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

Found: equivalent power, to set a separate rate for property income in Scotland, as part of the UK’s annual Finance Act

Found: relation to dwellings (where "dwelling" has the same meaning as in part II 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: Tax Reform[16] highlighted how the original multipliers - set out in the 1992 Local Government Finance Act

Found: Local Tax Reform16 highlighted how the original multipliers - set out in the 1992 Local Government Finance Act

Found: entity holds the liability and legal standing to enforce Council Tax under the Local Government Finance Act

Found: equivalent power, to set a separate rate for property income in Scotland, as part of the UK’s annual Finance Act

Found: The powers are provided by section 5 of the Local Government Finance Act 1992.

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: scheme similar to that of the Provisional Collection of Taxes Act 1968 (PCTA) or section 109 of the Finance Act

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

Found: These dwellings are referred to in the Local Government Finance Act 1992 as ‘dwellings occupied periodically

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

Found: on this form must be submitted to the Welsh Government under Schedule 8 of the Local Government Finance Act

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

Found: council tax premiums on second homes Under sections 12A (3) and 12B (4) 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