Found: occupies as their home. 1 SPC Regs, reg 1(2); Water Industry Act 1991, Part V, Ch 1; Local Government Finance Act

Found: may be made from SPC1. 1 Council Tax (Deductions from IS) Regs 93, reg 5(1)(a); Local Government Finance Act

Found: as their home. 1 SPC Regs, reg 1(2); Water Industry Act 1991, Part V, Ch 1; Local Government Finance Act

Found: established by a person within specified finance legislation2. 1 SPC Act 02, s 17; PS Act 93, s 1; 2 Finance Act

Found: established by a person within specified finance legislation2. 1 SPC Act 02, s 17; PS Act 93, s 1; 2 Finance Act

Found: summary warrant or a decree. 1 Council Tax (Deductions from IS) Regs 93, regs 2 & 3; Local Government Finance Act

Found: under a contract or trust scheme2 (see DMG 44667). 1 PS Act 93, s 1; 2 Finance Act 2004, Sch 36, para

Found: Regs, reg 2(1); 2 PS Act 93, s 1; Income and Corporation Taxes Act 1988, Chapter 4 of Part 14 & Finance Act

Found: ; 2 Pensions Schemes Act 93, s 1; Income and Corporation Taxes Act 1988, Chapter 4 of Part 14 & Finance Act

Found: established by a person within specified finance legislation2. 1 ESA Regs, reg 2(1); PS Act 93, s 1; 2 Finance Act

Found: It only applies if a payment is made instead. 1 Local Government Finance Act 1992, s 13 & 80; 2 ESA Regs

Found: established by a person within specified finance legislation 2. 1 ESA Regs, reg 2(1); PS Act 93, s 1; 2 Finance Act

Found: It only applies if a payment is made instead. 1 Local Government Finance Act 1992, s 13 & 80; 2 ESA

Found: premises, for example, a shop with a flat above. 1 ESA Regs, Sch 6, para 7(1) & (4); Local Government Finance Act

Found: 6 1988 – Reduction to 2 Years 7 2005 – The Finance Act 2004 7 The Introduction of AFPS 2005

Found: 61988 – Reduction to 2 Years72005 – The Finance Act 20047The Introduction of AFPS 20057RFPS 2005 is also

Found: Cases where certain charges under the Finance Act 2004 apply 11.

Found: Unauthorised Payments The Finance Act 2004 became effective on 6 April 2006 and affects the GPS as a

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: Together with changes being made to tax regulations using the powers in the Finance Act 2022 and scheme

Found: • Together with changes being made through tax regulations using the powers in the Finance Act 2022

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: the carbon price support rate as published by HM Treasury ( expressed in £/kWh ) pursuant to the Finance Act

Found: Carbon Support Price is the price (expressed in £/tCO₂) as published by HM Treasury pursuant to Finance Act

Found: carbon price suppor t rate as published by HM Treasury (expressed in £/ kWh) pursuant to the Finance Act

Found: This clause modernises section 114 of the Finance Act 2008 by updating its focus from “Computer records

Found: introduces a number of changes to HMRC’s information and inspection powers under Schedule 36 to the Finance Act

Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2025

Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026

Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026

Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026

Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026

Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026

Found: “Relevant transaction” here has the same meaning as in Part 1 of the Finance Act 2027.”

Found: allows HMRC to recover repayments made in error.Section 61 brings into force the provisions in Finance Act

Found: This clause makes changes to the naming provisions in section 94 Finance Act 2009 (FA 2009) so that details

Found: brought about deliberately rather than carelessly.Subsection (2) inserts a new section 97A into the Finance Act

Found: It also enables PAYE regulations to modify the application of Schedule 24 to the Finance Act 2007 (FA

Found: This clause amends Schedule 24 to the Finance Act 2021 to provide that penalties set out in the Schedule

Found: Nancekuke 1795, the Illogan Tithe Map, the Ordnance Survey (OS) map and book of reference 1879, the Finance Act

Found: legal provisions applicable to the contents of this notice in the: The Finance (No. 2) Act 2023 Finance Act

Found: Information relevant to the Finance Act was not publicly available at this time, becoming available in

Found: Finance Act records 1910 Various copies of the Finance Act maps were submitted in evidence.

Found: Finance Act Documents 1910 The Finance Act plan shows the appeal route passing through four hereditaments

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 Council concluded that the Finance Act 1910 map and 1926 Inland Revenue Valuation

Found: Records produced in relation to the Finance Act 1910 show a not-insignificant deduction for rights of

Found: The plans and documentation created under the Finance Act 1910 provided by Cornwall Ramblers show that

Found: Nonetheless, the Council now acknowledges, the Finance Act Maps were not released to the public until

Found: Finance Act Plan 1910 The Finance Act plan shows part of the route, between points E-C-D, as excluded

Found: Finance Act records 1910 For application A the working copy plan depicts the hereditament boundaries

Found: Like other known highways in the area, it is not excluded from land holdings in the Finance Act records

Found: taking advantage of that permission The appellant also suggests that KCC should have checked the Finance Act

Found: the said ways by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: aforementioned way by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: of the said way by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: Finance Act Map 1910 The appeal routes are largely shown within parcels 1792 and 1849, which is usually

Found: Finance Act records 1910 The records before me relate to three hereditaments within Hailey parish: 1906

Found: Finance Act Records The Finance Act Map shows the appeal route forming part of plot 1485 and coloured

Found: The Finance Act records and Ordnance Survey (OS) maps give a similar acreage for parcel number 145 in

Found: Council has misinterpreted the historical evidence, in particular the Inclosure records, Tithe Map, Finance Act

Found: Finance Act records 1910 On these records the northernmost part of points A-B is not visible due to

Found: Finance Act 1910 Although there may be some lack of clarity over a small section, I interpret the Finance

Found: Finance Act records 1910 On these records the application route is shown separately to the adjoining

Found: The majority of the application route appears from the available copy of the Finance Act 1910 map to

Found: Finance Act Records 1910 The appeal route between points I to K and R to S is excluded from the surrounding

Found: Finance Act records 1910 On these records the application route is shown separately to the adjoining

Found: Finance Act records 1910 On these records the majority of the application route is shown separately

Found: This would include the Finance Act maps which were not publicly available until the late 1960s and 70s

Found: Finance Act Map 1910 Although showing the route in its entirety, and as pointed out by SBMG, not labelled

Found: An extract from the 1910 Finance Act map has been provided but a copy, or extract, of the associated

Found: The Finance Act plan of 1910 shows it as being excluded from any hereditament but it is marked as ‘FP

Found: Finance Act 1910 The 1910 Finance Act was concerned with mapping lands for the purposes of taxation

Found: on the accompanying OS map, such that there can be little doubt that they are the same. 1910 Finance Act

Found: Cheshire, the whole of Betley Footpath 20 was excluded from incremental duty tax under the 1910 Finance Act

Found: Finance Act Map 1910 The appeal route, Stony Lane, Duke’s Lane, BOAT 128, Ellastone Road and Tatlers

Found: Finance Act Map 1910 The appeal route is shown within hereditaments 33 and 35.

Found: Finance Act 1910 Sections of the claimed route are shown coloured, albeit the middle section of the

Found: photography from 1945 and 2005, and a comparison of known public routes that were not shown on the Finance Act

Found: The Finance Act documents were not available in the 1950s and so these could not have been considered

Found: It is unlikely that the 1910 Finance Act documentation was considered, as this was not generally available

Found: width between 5.6 and 7.1 metres as shown uncoloured on the Inland Revenue Plan prepared under the Finance Act

Found: Reasons Documentary evidence The only documentary evidence submitted with the application was a Finance Act

Found: Extracts from the Finance Act Map and associated Field Book had been provided.

Found: Finance Act records 1910 The appeal route is uncoloured and excluded from land parcels or hereditaments

Found: Finance Act 1910 This was information that was included in an addendum to the applicant’s statement

Found: Subsequent maps, including the Tithe and Finance Act maps, show the route A to B to D in the same manner

Found: Inland Revenue – Finance Act 1910 The Finance Act map shows all of Tack Lee Lane as a ‘white road’ being

Found: the said ways by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: the said ways by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: the said ways by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: Reference has also been made to the 1910 Finance Act Map and Valuer’s Field Books.

Found: was for the project that was eventually built, and from the map produced under the terms of the Finance Act

Found: The Tithe Map and Finance Act maps are not inconsistent with the OS maps of the time.

Found: Finance Act records 1910 Most of the appeal route from Great Warley Street up to the south-west corner

Found: In any event, the Finance Act plans and related documentation did not become publicly available until

Found: Finance Act Records 1910 The appeal routes are within hereditament numbers 378, 396, and 1359.

Found: It is not identified as a separate feature in the 1910 Finance Act documents.

Found: The land encompassed in and around the claimed route is excluded from any hereditament on the Finance Act

Found: of a road of any description in relation to other parcels crossed by the appeal route. 1910 Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

Found: offshore anti-avoidance rules understand the background to the non-domiciled reforms introduced in Finance Act

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

Found: Deregulation and Contracting Out Act 1994 Environment Act 1995 Environmental Protection Act 1990 Finance Act

Found: 6 1988 – Reduction to 2 Years 7 2005 – The Finance Act 2004 7 The Introduction of AFPS 2005

Found: 61988 – Reduction to 2 Years72005 – The Finance Act 20047The Introduction of AFPS 20057RFPS 2005 is also

Found: Unauthorised Payments The Finance Act 2004 became effective on 6 April 2006 and affects the GPS as a

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: • Together with changes being made through tax regulations using the powers in the Finance Act 2022

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: Together with changes being made to tax regulations using the powers in the Finance Act 2022 and scheme

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

Found: information on those arrangements or proposals within set time limits as contained in Part 7 of 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: tax avoidance schemes, promoters, enablers and suppliers – evidence Under Section 86 of Finance Act

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

Found: powers conferred by paragraphs 1(1) and (2), 2(2), 3(1), 5 and 22(1) and (2) of Schedule 23 to the Finance Act

Found: will require certain organisations to collect, verify and report data to HMRC under Schedule 23 Finance Act

Found: will require certain organisations to collect, verify and report data to HMRC under Schedule 23 Finance Act

Found: Non-Domestic Rates (Scotland) Act 2020 (“the 2020 Act”) and section 72(4) of the Local Government Finance Act

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

Found: It was introduced in 2002 by virtue of the Finance Act 2001.

Found: This section of the Bill replicates provisions in section 130 of the UK Finance Act 2008 and the Committee

Found: This section of the Bill replicates provisions in section 130 of the UK Finance Act 2008 and the Committee

Found: It was introduced in 2002, by virtue of the Finance Act 2001.

Found: The corresponding provision for the UKAL , found in section 18 of the Finance Act 2001 , provi des that

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

Found: paragraph 3(3) of Schedule 11 to the Serious Crime Act 2007 and paragraph 3(b) of Schedule 48 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: Some respondents cited recent UKG changes to SDLT, made in Finance Act 21, as evidence of a need for

Found: purpose of this form, ‘chargeable dwellings’ are defined under Section 72 of the Local Government 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

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

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

Found: legislation can be found on the UK legislation website: Legislation.gov.uk.The Local Government Finance Act

Found: ArrearsRegarding billing and collection of arrears, each local authority is duty bound by 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: house boat is a “dwelling” within the meaning of the relevant legislation, 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 present Council Tax is defined in the Local Government Finance Act 1992.

Found: Local Tax Reform4 highlighted how the original multipliers - set out in the 1992 Local Government Finance Act

Found: meet with the regularity , propriety and value for money princip les as laid out in the Public Finance Act

Found: purpose of this form, ‘chargeable dwellings’ are defined under Section 72 of the Local Government Finance Act

Found: Local Tax Reform4 highlighted how the or iginal multipliers - set out in the 1992 Local Government Finance Act

Found: exercise of the powers conferred by paragraphs 10 and 11(5) of schedule 12 of the Local Government Finance Act

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

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: Scottish regulations for 'working age'and 'pension age' people made 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 Crown Entities Act 2004, with further requirements in other legislation including the Public Finance Act

Found: "However , the equivalent UK legislation Part 2 section 19 of Finance Act 2001 does not appear to have

Found: — (a) the impact of the requirements specified in section 66(2BB)(d) of the Local Government Finance Act

Found: — (a) the impact of the requirements specified in section 66(2BB)(d) of the Local Government Finance Act

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

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

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

Found: existing or developing information sharing routes in related areas, including Local Government Finance Act

Found: Local Government Finance Act 1992. 93 PART 10 PAYMENT UNDER THE CONTRACT 351.

Found: Legal basis Paragraph A16(1)(a), (3) and (4)(a) and (c) of Schedule 7 to the Local Government Finance Act

Found: properties in Wales for local tax purposes are set out in section 66(2BB) 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: Legal basis The Local Government Finance Act 1988 (‘the Act’) sets out the legal basis for non-domestic

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

Found: Finance Act 1910 29.

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

Found: under a policy of life insurance) in respect of which relief is given under section 188 of the Finance Act

Found: backdating a CTRS award or applying a discretionary reduction under section 13A of the Local Government Finance Act

Found: Wales) Regulations 2013 are contained in section 13A of, and Schedule 1B to, the Local Government Finance Act

Found: • Finance Act 2017 • Taxes Management Act 1970 • Value Added Tax Act 1994 • Tax Collection and Management

Found: unreasonably withheld or delayed); 2.5.1.3 a registered pension scheme for the purposes of Part 4 of the Finance Act

Found: unreasonably withheld or delayed); 2.5.1.3 a registered pension scheme for the purposes of Part 4 of the Finance Act

Found: .  Finance Act 2008  Taxes Management Act 1970  Value Added Tax Act 1994 2.1 Auditable information

Found: Emissions Trading Scheme Auctioning (Amendment) Regulations 2026 by way of an enabling power within 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

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

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

Found: reimburse the costs of relief awarded to ratepayers using Section 47 powers of the Local Government Finance Act

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

Found: for election purposes In relation to premises in Wales, section 65(6) 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: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: EXPLANATORY NOTE (This note is not part of the Regulations) Section 3 of the Local Government Finance Act

Found: NOTE (This note is not part of the Regulations) Section 8(1) and (3) of the Local Government Finance Act

Found: definition of a dwelling for Council Tax purposes is set out in section 3 of the Local Government Finance Act

Found: • Finance Act 2017 • Taxes Management Act 1970 • Value Added Tax Act 1994 11 2.6 Contracts

Found: How the sector is funded The Local Government Finance Act 1992 enables community councils to raise funds

Found: profession, 1 Tax sites are designated by regulations made by HM Treasury under section 113 Finance Act

Found: Another respondent also noted that section 61A(5)(a) of Finance Act 2003 ensures that the SDLT equivalent

Found: These dwellings are defined in theLocal Government Finance Act 1992 (UK legislation)as ‘dwellings occupied

Found: Charitable relief The Local Government Finance Act 1988 (the 1988 Act) provides for charitable rates

Found: church halls are exempt from paying non-domestic rates (Schedule 5 to the Local Government Finance Act

Found: under a policy of life insurance) in respect of which relief is given under section 188 of the Finance Act

Found: (7) 2007 c. 3; section 23 was amended by the Finance Act 2009 (c. 10), Schedule 1, paragraph 6(o)

Found: Local Government Finance Act 1992. 92 64586242v12 PART 10 PAYMENT UNDER THE CONTRACT 351.

Found: exemptions and premiums are taken from a complex mix of legislation, including the Local Government Finance Act

Found: specify) No We do not support the proposed changes as the language used in 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: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: will be reimbursed for using their discretionary powers, under section 47 of the Local Government Finance Act

Found: OFFICIAL SECRETS ACTS 1911 TO 1989, SECTION 182 OF THE FINANCE ACT 1989 ........ 23 24.

Found: of report 1.1 This report is made in accordance with the requirements 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: Official Secrets Act and Finance Act 34.4 The Supplier shall comply with the provisions of: (a) the

Found: References in these notes to “the Act” refer tothe Local Government Finance Act 1988, as amended. 

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

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

Found: Ministers (Transfer of Functions) Order 2018 60 Ibid 61 E.g. pursuant to section 56(1) 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: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: have responded positively by using discretionary powers under Section 13A of the Local Government Finance Act

Found: Schedule 1, paragraph 6(o)(i), the Fina nce Act 2013 (c. 29), Schedule 3, paragraph 2(2), and the Finance Act

Found: (2) 2007 c. 3; section 23 was amended by the Finance Act 2009 (c. 10), Sche dule 1, paragraph 6(o)

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

Found: Auctioning Regulations 2021 (the “Auctioning Regulations”) through an enabling power under the Finance Act

Found: instances in other areas for public policy e.g., the General Anti Abuse Rules for tax under the UK Finance Act

Found: These dwellings are referred to in theLocal Government Finance Act 1992 (UK legislation)as ‘dwellings

Found: Contributions and Benefits Act 1992);  Council Tax Reduction Scheme (as defined in Local Government Finance Act

Found: classification of properties for local tax purposes is governed by Section 66 of the Local Government Finance Act

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

Found: Paragraph 5(6) of Schedule 8 to the Local Government Finance Act 1988 (referred to below as ‘the 1988

Found: 2.3 Restrictions on pension commutation are also imposed by the pension taxation regime under Finance Act

Found: Transitional arrangements If, immediately before 1 April 2018, you were registered under section 47 of the Finance Act

Found: standard rate of council tax as set out in sections 12A (3) and 12B (4) of the Local Government Finance Act

Found: the SMI exemption. 9 Background to the Standardisation of SMI 2.1 The Local Government Finance Act

Found: S13A S13A of the Local Government Finance Act 1992.

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

Question

Will the First Minister confirm what discussions they are having with town, community and parish councils on how they are currently funded?

Answered by Cabinet Secretary for Housing, Local Government and Planning

There have been no discussions with community and town councils or their sector representative body, One Voice Wales, regarding how they are funded.

Their principal source of funding is through their ability to raise a precept (a charge) to council tax under section 41 of the Local Government Finance Act 1992. They may also raise funding through borrowing, grant funding, and charging for discretionary services and goods.

Question

What payments has the Welsh Government made, and is due to make, to the Valuation Office Agency to finance its work on a council tax revaluation including the development of the automated valuation model in Wales?

Answered by Cabinet Secretary for Finance, Constitution and Cabinet Office

An annual Service Level Agreement between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of council tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of domestic properties in Wales for council tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.

In relation to its work on council tax reform, the VOA is accountable to the Welsh Ministers as a result of s21(2) of the Local Government Finance Act 1992, which allows the Welsh Ministers to set assumptions and principles. Currently, section 22B of the Act also allows for the date for a revaluation in Wales to be set by Welsh Ministers. However, the detailed methods of valuation are a matter for the VOA, and it is important that valuations are carried out independently.

The Chief Executive of the VOA is a HM Treasury appointed Accounting Officer, who is accountable for safeguarding the public funds for which the VOA is responsible for; and for the conduct of the agency’s day-to-day operations and management.

Question

Will the Cabinet Secretary publish the agreement and any terms of reference between the Welsh Government and the Valuation Office Agency in relation to the Agency's work for a council tax revaluation or the development of the automated valuation model?

Answered by Cabinet Secretary for Finance, Constitution and Cabinet Office

An annual Service Level Agreement between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of council tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of domestic properties in Wales for council tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.

In relation to its work on council tax reform, the VOA is accountable to the Welsh Ministers as a result of s21(2) of the Local Government Finance Act 1992, which allows the Welsh Ministers to set assumptions and principles. Currently, section 22B of the Act also allows for the date for a revaluation in Wales to be set by Welsh Ministers. However, the detailed methods of valuation are a matter for the VOA, and it is important that valuations are carried out independently.

The Chief Executive of the VOA is a HM Treasury appointed Accounting Officer, who is accountable for safeguarding the public funds for which the VOA is responsible for; and for the conduct of the agency’s day-to-day operations and management.

Question

Which elected body is the Valuation Office Agency accountable to in relation to its work on a council tax revaluation in Wales?

Answered by Cabinet Secretary for Finance, Constitution and Cabinet Office

An annual Service Level Agreement between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of council tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of domestic properties in Wales for council tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.

In relation to its work on council tax reform, the VOA is accountable to the Welsh Ministers as a result of s21(2) of the Local Government Finance Act 1992, which allows the Welsh Ministers to set assumptions and principles. Currently, section 22B of the Act also allows for the date for a revaluation in Wales to be set by Welsh Ministers. However, the detailed methods of valuation are a matter for the VOA, and it is important that valuations are carried out independently.

The Chief Executive of the VOA is a HM Treasury appointed Accounting Officer, who is accountable for safeguarding the public funds for which the VOA is responsible for; and for the conduct of the agency’s day-to-day operations and management.

Question

Further to WQ89729, will the Minister clarify whether the provisions of the Local Government Finance (Wales) Bill as described in paragraph 8.192 of the Explanatory Memorandum will enable Welsh Ministers to allow councils to disapply or reduce the single person discount?

Answered by Minister for Finance and Local Government

We have been absolutely clear there will be no changes to the existing council tax discount for households where there is only one liable adult. 

The Bill includes a range of provisions which will give the Welsh Ministers greater flexibility to make changes to council tax discounts and disregards which better reflect the needs of Wales and to respond to changes in society and the economy in a timely way. This includes flexibility to introduce new discounts, for discounts to be set at levels other than 25% or 50% and for discounts to be better tailored to particular circumstances.

It also includes powers for the Welsh Ministers to allow local authorities to disapply or reduce discounts in certain circumstances. This preserves the effect of Section 12 of the Local Government Finance Act 1992. The power will allow Welsh Ministers to prescribe by regulations classes of dwellings which a local authority may either disapply or reduce a discount. 

Any proposals to make changes to council tax discounts in the future using the powers in the Bill would need to be consulted upon and any resulting regulations would be subject to scrutiny in the Senedd.

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