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Local Government Finance Act 1988 (c. 41)

(The document as of February, 2008)

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Local Government Finance Act 1988

1988 CHAPTER 41

ARRANGEMENT OF SECTIONS

Content
  1. Part I

    Community Charges

    1. Charges

      1. 1. The charges.

      2. 2. Persons subject to personal community charge.

      3. 3. Persons subject to standard community charge.

      4. 4. Section 3: interpretation.

      5. 5. Persons subject to collective community charge.

    2. Registers

      1. 6. Community charges register.

    3. Charges and registers: miscellaneous

      1. 7. Persons subject to charges: miscellaneous.

      2. 8. Registers: miscellaneous.

    4. Collective community charge contributions

      1. 9. Liability to contribute.

      2. 10. Contributions: interpretation of formula.

      3. 11. Contributions: further provisions.

    5. Liability to pay in respect of charges

      1. 12. Personal community charge.

      2. 13. Relief for students.

      3. 14. Standard community charge.

      4. 15. Collective community charge.

      5. 16. Joint and several liability: spouses.

      6. 17. Joint and several liability: management arrangements.

      7. 18. Discharge of liability.

    6. Miscellaneous

      1. 19. Co-owners.

      2. 20. Contributions in aid.

      3. 21. Standard community charge: special cases.

      4. 22. Administration and penalties.

      5. 23. Appeals.

      6. 24. Appeals: preliminary steps.

      7. 25. Death.

      8. 26. Community charges registration officer.

      9. 27. Default powers as to registers.

      10. 28. Default powers as to resources.

      11. 29. Rights of electoral registration officers.

    7. General

      1. 30. Students.

      2. 31. Interpretation.

  2. Part II

    Charges and Multipliers

    1. Charges

      1. 32. Amount for personal community charges.

      2. 33. Setting of different amounts.

      3. 34. Power to set substituted amounts.

      4. 35. Duty to set substituted amounts.

      5. 36. Substituted amounts: supplementary.

      6. 37. Power to anticipate precept.

      7. 38. Anticipated precepts: supplementary.

      8. 39. Information.

    2. Multipliers

      1. 40. Standard community charge multipliers.

  3. Part III

    Non-Domestic Rating

    1. Local rating

      1. 41. Local rating lists.

      2. 42. Contents of local lists.

      3. 43. Occupied hereditaments: liability.

      4. 44. Occupied hereditaments: supplementary.

      5. 45. Unoccupied hereditaments: liability.

      6. 46. Unoccupied hereditaments: supplementary.

      7. 47. Discretionary relief.

      8. 48. Discretionary relief: supplementary.

      9. 49. Reduction or remission of liability.

      10. 50. Joint owners or occupiers.

      11. 51. Exemption.

    2. Central rating

      1. 52. Central rating lists.

      2. 53. Contents of central lists.

      3. 54. Central rating: liability.

    3. General

      1. 55. Alteration of lists.

      2. 56. Valuation and multipliers.

      3. 57. Special provision for 1990–95.

      4. 58. Special provision for 1995 onwards.

      5. 59. Contributions in aid.

      6. 60. Pooling.

      7. 61. Valuation officers.

      8. 62. Administration.

      9. 63. Death.

    4. Interpretation

      1. 64. Hereditaments.

      2. 65. Owners and occupiers.

      3. 66. Domestic property.

      4. 67. Interpretation: other provisions.

  4. Part IV

    Precepts and Levies

    1. Precepts

      1. 68. Precepts to be issued.

      2. 69. Precepted authorities.

      3. 70. General and special expenses.

      4. 71. Substituted precepts.

      5. 72. Statement as to payment of precept.

      6. 73. Information.

    2. Levies

      1. 74. Levies.

      2. 75. Special levies.

  5. Part V

    Grants

    1. Introduction

      1. 76. Interpretation.

      2. 77. Information.

    2. Revenue support grant

      1. 78. Revenue support grant.

      2. 79. Effect of report's approval.

      3. 80. Distribution reports.

      4. 81. Effect of distribution reports.

      5. 82. Calculation of sums payable.

      6. 83. Payment of sums.

      7. 84. Special provision for transitional years.

    3. Additional grant

      1. 85. Additional grant.

      2. 86. Effect of report's approval.

    4. Transport grants

      1. 87. Transport grants.

      2. 88. Transport grants: supplementary.

  6. Part VI

    Funds

    1. Funds

      1. 89. Collection funds.

      2. 90. Payments to and from collection funds.

      3. 91. General funds.

      4. 92. General funds: supplementary.

      5. 93. The City fund.

      6. 94. The City: further provisions.

    2. Calculations

      1. 95. Calculations to be made by authorities.

      2. 96. Substitute calculations.

    3. Transfers between funds

      1. 97. Principal transfers between funds.

      2. 98. Other transfers between funds.

    4. Regulations about funds

      1. 99. Regulations about funds.

  7. Part VII

    Limitation of Charges Etc

    1. 100. Power to designate authorities.

    2. 101. Restriction on power to designate.

    3. 102. Designation of authorities.

    4. 103. Transitional years: special provisions.

    5. 104. Challenge of maximum amount.

    6. 105. Acceptance of maximum amount.

    7. 106. No challenge or acceptance.

    8. 107. Substituted calculations and precepts.

    9. 108. Failure to substitute.

    10. 109. Other financial requirements.

    11. 110. Information.

  8. Part VIII

    Financial Administration

    1. 111. Interpretation.

    2. 112. Financial administration as to certain authorities.

    3. 113. Qualifications of responsibile officer.

    4. 114. Functions of responsible officer as regards reports.

    5. 115. Authority's duties as regards reports.

    6. 116. Information about meetings.

  9. Part IX

    Existing Rates, Precepts and Grants

    1. 117. Rates and precepts: abolition.

    2. 118. Rates: power to abolish or modify.

    3. 119. Statutory references to rating.

    4. 120. Refund of overpayments.

    5. 121. Valuation according to tone of list.

    6. 122. Rating of statutory water undertakings.

    7. 123. Rating amendments: miscellaneous.

    8. 124. Rate support grant: abolition.

    9. 125. Transport grants: abolition.

    10. 126. Variation of multipliers in supplementary reports.

    11. 127. London Regional Transport grants: amendment.

  10. Part X

    Scotland

    1. 128. Levying of rates.

    2. 129. Exemption from personal charge.

  11. Part XI

    Miscellaneous and General

    1. Capital expenditure

      1. 130. Aquisition of interests less than freehold.

      2. 131. Prescribed expenditure.

      3. 132. Share and loan capital and guarantee payments.

    2. Other miscellaneous provisions

      1. 133. Community charges: cross-border information.

      2. 134. Duty to consult ratepayers.

      3. 135. Social security.

      4. 136. Tribunals.

      5. 137. Amendments.

    3. General

      1. 138. Judicial review.

      2. 139. Functions to be discharged only by authority.

      3. 140. Separate administration in England and Wales.

      4. 141. Payments to and from authorities.

      5. 142. Saving for remedies.

      6. 143. Orders and regulations.

      7. 144. Interpretation: authorities.

      8. 145. Interpretation: financial years etc.

      9. 146. Interpretation: other provisions.

      10. 147. Power to make supplementary provision.

      11. 148. Finance.

      12. 149. Repeals.

      13. 150. Commencement: Scotland.

      14. 151. Extent.

      15. 152. Citation.

    1. Schedule 1

      Personal community charge: exemption

    2. Schedule 2

      Community charges: administration

    3. Schedule 3

      Community charges: penalties

    4. Schedule 4

      Community charges: enforcement

    5. Schedule 5

      Non-domestic rating: exemption

    6. Schedule 6

      Non-domestic rating: valuation

    7. Schedule 7

      Non-domestic rating: multipliers

    8. Schedule 8

      Non-domestic rating: pooling

    9. Schedule 9

      Non-domestic rating: administration

    10. Schedule 10

      Social security

    11. Schedule 11

      Tribunals

    12. Schedule 12

      Amendments

    13. Schedule 13

      Repeals

An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.

[29th July 1988]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--



Part I Community Charges

Charges

1 The charges

In accordance with this Part, each charging authority shall have rights and duties in respect of the following community charges--

(a) personal community charges,

(b) standard community charges, and

(c) collective community charges.

2 Persons subject to personal community charge

(1) A person is subject to a charging authority's personal community charge on any day if--

(a) he is an individual who is aged 18 or over on the day,

(b) he has his sole or main residence in the area of the authority at any time on the day, and

(c) he is not an exempt individual on the day.

(2) Schedule 1 below shall have effect to determine whether a person is for the purposes of this section an exempt individual on a particular day.

(3) In deciding whether a person has his sole or main residence in an area, the fact that he does not live in a building is irrelevant.

(4) If a person's sole or main residence at a particular time consists of premises, and the premises are situated in the areas of two or more authorities, he shall be treated as having his sole or main residence in the area in which the greater or greatest part of the premises is situated.

(5) A person undertaking a full-time course of education and resident in England and Wales for the purpose of undertaking the course shall be treated as having his sole or main residence, on each day of the course, in the place where he is resident for the purpose of undertaking the course.

(6) A person detained in legal custody (other than an individual for the time being exempt) is not to be treated as having his sole or main residence in the place where he is detained.

3 Persons subject to standard community charge

(1) A person is subject to a charging authority's standard community charge on any day if he has at any time on the day a freehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day--

(a) it is situated in the authority's area,

(b) it is not the sole or main residence of an individual (construing sole or main residence in accordance with section 2 above),

(c) it is domestic property,

(d) it is not designated for the purposes of collective community charges of the authority,

(e) it is not divided into self-contained parts, and

(f) it is not subject (as a whole) to a single relevant leasehold interest.

(2) A person is subject to a charging authority's standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day--

(a) the conditions mentioned in subsection (1)(a) to (e) above, and

(b) the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.

(3) A person is subject to a charging authority's standard community charge on any day if he has at any time on the day a freehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day--

(a) the conditions mentioned in subsection (1)(a) to (d) above, and

(b) the condition that it is not subject (as a whole) to a single relevant leasehold interest.

(4) A person is subject to a charging authority's standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day--

(a) the conditions mentioned in subsection (1)(a) to (d) above, and

(b) the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.

(5) A person is subject to a charging authority's standard community charge on any day if he is at any time on the day the owner of a caravan, and the following conditions are fulfilled as regards the caravan throughout the day--

(a) the conditions mentioned in subsection (1)(a) and (b) above, and

(b) the condition that it is stationed on land which is a protected site.

4 Section 3: interpretation

(1) This section applies for the purposes of section 3 above.

(2) "Interest" means a legal estate.

(3) A relevant leasehold interest is an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.

(4) A building or self-contained part of a building is domestic property if it is used wholly for the purposes of living accommodation.

(5) But a building or self-contained part of a building is not domestic property if it is wholly or mainly used in the course of a business for the provision to individuals whose sole or main residence is elsewhere of accommodation for short periods together with domestic or other services or other benefits or facilities.

(6) In construing subsections (4) and (5) above, anything not in use shall be treated as domestic property if it appears that when next in use it will be domestic property.

(7) The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of section 3 above.

(8) A self-contained part of a building is a part of a building used, or suitable for use, as a separate dwelling.

(9) "Owner" in relation to a caravan--

(a) means, if it is subject to an agreement for hire-purchase or conditional sale, the person in possession under the agreement;

(b) means, if it is subject to a bill of sale or mortgage, the person entitled to the property in it apart from the bill or mortgage.

(10) Land is a protected site at any time if it is at that time a protected site for the purposes of Part I of the [1968 c. 52.] Caravan Sites Act 1968.

(11) Where a building is situated in the areas of two or more authorities, it and each part of it shall be treated as situated in the area in which the greater or greatest part of the building is situated; and where a caravan is situated in the areas of two or more authorities, it shall be treated as situated in the area in which the greater or greatest part of it is situated.

5 Persons subject to collective community charge

(1) A person is subject to a charging authority's collective community charge on any day if--

(a) he has on the day a qualifying interest in a dwelling situated in the authority's area, and

(b) on the day the dwelling is a designated dwelling.

(2) For the purposes of this Part a dwelling is a designated dwelling on a particular day if it is a building, or part of a building, which on the day concerned is designated under this section.

(3) The registration officer may designate all or part of a building for the purposes of a charging authority's collective community charges if at the time of designation--

(a) the building is situated in the authority's area,

(b) in his opinion the building or part is used wholly or mainly as the sole or main residence of individuals most or all of whom reside there for short periods and are not undertaking full-time courses of education,

(c) in his opinion it would probably be difficult to maintain the register in respect of, and collect payments in respect of personal community charges from, individuals who would be subject to such charges of the authority if the designation were not made, and

(d) the building does not fall within a description prescribed for the purposes of this paragraph by regulations made by the Secretary of State.

(4) A registration officer who has designated a building or part may revoke the designation if at the time of revocation the conditions for designation in subsection (3) above are no longer satisfied.

(5) A designation under this section shall take effect at the end of the period of 7 days beginning with the day on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.

(6) A person has a qualifying interest in a designated dwelling on a particular day if at any time on the day--

(a) he has a freehold interest in the whole dwelling and it is not subject (as a whole) to a single leasehold interest, or

(b) he has an interest in the whole dwelling under a lease or underlease and it is not subject (as a whole) to a single inferior leasehold interest.

(7) "Interest" means a legal estate.

(8) Where a building is situated in the areas of two or more authorities, it and each part of it (whether or not designated) shall be treated as situated in the area in which the greater or greatest part of the building is situated.



Registers

6 Community charges register

(1) The registration officer for a charging authority shall compile, and then maintain, a community charges register for the authority in accordance with this Part.

(2) A charging authority's register must be compiled on or before 1 December 1989.

(3) A charging authority's register shall contain an item in relation to each community charge of the authority to which a person becomes subject on or after 1 December 1989.

(4) The item shall state--

(a) whether the charge is a personal, a standard or a collective community charge,

(b) the person's name,

(c) the day of his becoming subject to the charge and (if applicable) the day of his ceasing to be subject to it, and

(d) which (if any) of the days on which he is shown in the register as subject to the charge is a day on which he is undertaking a full-time course of education.

(5) The item shall also state--

(a) in the case of a personal community charge, the address of the residence by virtue of which the person is subject to the charge,

(b) in the case of a standard community charge, the address of the property by virtue of which the person is subject to the charge and (if different) his residential address for the time being, and

(c) in the case of a collective community charge, the address of the dwelling by virtue of which the person is subject to the charge and (if different) his residential address for the time being.

(6) The item shall also state, in the case of a standard community charge, the class (if any) which is for the time being specified under section 40 below and into which the property concerned falls.

(7) Where a person is subject to a personal community charge, and the place of residence giving rise to the charge has no address, under subsection (5)(a) above the item shall state that place.

(8) A registration officer's duty to compile and maintain a register in accordance with this Part includes the duty to take reasonable steps to obtain information for that purpose under the powers conferred on him.



Charges and registers: miscellaneous

7 Persons subject to charges: miscellaneous

(1) A person shall by virtue of different residences, or different periods of residence in the same residence, be subject (if at all) todifferent personal community charges, whether of the same or different authorities.

(2) If a person becomes and ceases to be exempt under section 2 above he shall be subject (if at all) to different personal community charges by virtue of different periods when he is not exempt.

(3) A person shall by virtue of different properties, or different periods of having an interest in the same property, be subject (if at all) to different standard community charges, whether of the same or different authorities.

(4) A person shall by virtue of different dwellings, or different periods of having an interest in the same dwelling, be subject (if at all) to different collective community charges, whether of the same or different authorities.

(5) The day a person becomes subject to a community charge shall be taken, subject to the rules in section 8(2) and (4) below, to be the first (or only) day on which he is subject to it.

(6) The day a person ceases to be subject to a community charge shall be taken, subject to the rule in section 8(3) below, to be the last (or only) day on which he is subject to it.

8 Registers: miscellaneous

(1) An entry may be made in an authority's register in anticipation of, or after, the occurrence of an event (such as a person's becoming or ceasing to be subject to a community charge of the authority).

(2) If on any day a person becomes subject to an authority's community charge but a period of more than 2 years (beginning with the day) ends without an entry being made in the register in respect of the charge, he shall be treated as becoming subject to it 2 years before the day on which an entry is made in the register in respect of it.

(3) If a person becomes subject to an authority's community charge, an entry is made in the register accordingly, he then ceases to be subject to it and a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of his ceasing, he shall be treated as having ceased to be subject to the charge 2 years before the day on which an entry is made in the register in respect of his ceasing.

(4) If a person in fact becomes and ceases to be subject to an authority's community charge but a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of the charge, he shall be treated as not having become subject to it; and subsection (2) above shall have effect subject to this.

(5) The registration officer may remove from an authority's register an item relating to a community charge of the authority at any time after the end of the period of 2 years beginning with the day on which the register shows the person subject to the charge as having ceased to be subject to it.

(6) For the purposes of this Part--

(a) a day on which a person is shown in a charging authority's register as becoming subject to a community charge of the authority shall be treated as a day on which he is shown in the register as subject to the charge,

(b) a day on which a person is shown in a charging authority's register as ceasing to be subject to a community charge of the authority shall not be treated as a day on which he is shown in the register as subject to the charge, and

(c) as regards a day on which a person is shown in a charging authority's register as both becoming and ceasing to be subject to the same community charge of the authority, paragraph (b) above shall apply and paragraph (a) shall not.



Collective community charge contributions

9 Liability to contribute

(1) A period of a day or successive days is a contribution period if it falls within a chargeable financial year and each of the following conditions is fulfilled on each day in the period--

(a) an individual is resident in a dwelling,

(b) he is a qualifying individual,

(c) the dwelling is a designated dwelling, and

(d) another person is shown in a charging authority's register as subject to a collective community charge of the authority in respect of the dwelling.

(2) In respect of the contribution period, the individual shall be liable to pay to the person mentioned in subsection (1)(d) above an amount by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.

(3) The amount shall be calculated by--

(a) finding the amount to be paid by way of contribution for each day in the contribution period, and

(b) aggregating the amounts found under paragraph (a) above.

(4) The amount to be paid by way of contribution for a day in the contribution period shall be calculated in accordance with the formula--

---

(5) A day which falls in the financial year beginning in 1990 shall be ignored in ascertaining a contribution period if, when the day begins, no amount has been set by the authority for its personal community charges for the financial year.

(6) The liability to pay an amount under this section must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.

10 Contributions: interpretation of formula

(1) This section applies for the purposes of section 9 above.

(2) In a case where (when the day concerned begins) no amount has been set by the authority for its personal community charges for the financial year, A is the amount set by the authority for its personal community charges for the previous financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.

(3) In any other case A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.

(4) B is the number of days in the financial year.

(5) In construing subsection (3) above in relation to a particular day the amount or amounts to be taken shall be the amount or amounts set or last set before the day begins.

(6) For the purposes of subsections (2) and (3) above the Secretary of State may make regulations containing rules--

(a) for treating a building as contained in an authority's area if part only falls within the area;

(b) for ascertaining what part of an authority's area contains a building (whether contained in the area in fact or by virtue of the regulations).

11 Contributions: further provisions

(1) For the purposes of section 9 above--

(a) a day on which an individual becomes resident in a dwelling shall be treated as a day on which he is resident in it,

(b) a day on which an individual ceases to be resident in a dwelling shall not be treated as a day on which he is resident in it, and

(c) as regards a day on which an individual both becomes and ceases to be resident in the same dwelling, paragraph (b) above shall apply and paragraph (a) shall not.

(2) For the purposes of section 9 above an individual is a qualifying individual on a particular day if--

(a) he is aged 18 or over on the day,

(b) he is not an exempt individual on the day within the meaning of paragraph 1, 2, 3, 4, 5, 7, 8, 9 or 10 of Schedule 1 below, and

(c) the day does not fall within a period in which he is undertaking a full-time course of education.

(3) An individual shall by virtue of different dwellings, or different periods of residence in the same dwelling, be liable (if at all) to make different payments under section 9 above, whether to the same or different persons.

(4) If, in an individual's period of residence in a dwelling, different collective community charges arise in respect of it because of a change of person with a qualifying interest, the individual shall be liable (if at all) to make different payments under section 9 above as regards the different charges.

(5) If an individual is, ceases to be and again becomes a qualifying individual for the purposes of section 9 above he shall be liable (if at all) to make different payments under that section by virtue of different periods when he is a qualifying individual.

(6) If a period of successive days begins in one chargeable financial year and ends in another it shall be deemed to be as many periods as there are chargeable financial years for which it subsists, and each deemed period shall be deemed to fall within a different year.

(7) Different contribution periods shall be calculated in accordance with subsections (3) to (6) above.



Liability to pay in respect of charges

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12 Personal community charge

(1) If a person is entered in an authority's register as subject in a chargeable financial year to a personal community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.

(2) The amount shall be calculated in accordance with the formula--

---

(3) A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the residence by virtue of which the person is shown in the register as subject to the charge.

(4) B is the number of days which fall within the financial year and on which he is shown in the register as subject to the charge.

(5) C is the number of days in the financial year.

(6) For the purposes of subsection (3) above the Secretary of State may make regulations containing rules--

(a) for treating a residence which consists of premises as contained in an authority's area if part only falls within the area;

(b) for ascertaining what part of an authority's area contains a residence which consists of premises (whether contained in the area in fact or by virtue of the regulations).

13 Relief for students

(1) This section applies where--

(a) a person is liable under section 12 above to pay an amount to an authority in respect of a personal community charge as it has effect for a chargeable financial year, and

(b) on any day in the period represented by B he is undertaking a full-time course of education.

(2) If he is undertaking the course on each day of that period, the amount he is liable to pay under that section shall be one fifth of the amount it would be apart from this section.

(3) If he is not undertaking the course on each day of that period, the amount he is liable to pay under that section shall be determined in accordance with the formula--

---

(4) A and C have the meanings given in section 12 above.

(5) P is the number of days which fall within the financial year and on which--

(a) he is shown in the register as subject to the charge, and

(b) he is not undertaking the course.

(6) Q is the number of days which fall within the financial year and on which--

(a) he is shown in the register as subject to the charge, and

(b) he is undertaking the course.

(7) The Secretary of State may by order substitute such proportion as he sees fit for the proportion of one fifth mentioned in subsections (2) and (3) above or for the proportion for the time being mentioned there by virtue of an order under this subsection.

(8) For the purposes of this section a person shall not be treated as undertaking a full-time course of education on a particular day unless he is shown in the register as undertaking the course on that day.

14 Standard community charge

(1) If a person is entered in an authority's register as subject in a chargeable financial year to a standard community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.

(2) The amount shall be calculated by--

(a) finding the amount to be paid for each day which falls within the financial year and on which he is shown in the register as subject to the charge, and

(b) aggregating the amounts found under paragraph (a) above.

(3) The amount to be paid for a day which falls within the financial year and on which he is shown in the register as subject to the charge shall be calculated in accordance with the formula--

---

(4) A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the property by virtue of which he is shown in the register as subject to the charge.

(5) B is the standard community charge multiplier which by virtue of section 40 below is effective for the financial year for the following properties or class of property (as the case may be)--

(a) all properties in the authority's area;

(b) the specified class of property to which the relevant property belongs on the day concerned.

(6) C is the number of days in the financial year.

(7) For the purposes of subsection (4) above the Secretary of State may make regulations containing rules--

(a) for treating a property as contained in an authority's area if part only falls within the area or (in the case of a property which is a self-contained part of a building) if part only of the building falls within the area;

(b) for ascertaining what part of an authority's area contains a property (whether contained in the area in fact or by virtue of the regulations).

(8) For the purposes of subsection (5) above the relevant property--

(a) is the property by virtue of which the person is shown in the register as subject to the charge, and

(b) belongs to a particular class on a particular day if (and only if) it belongs to the class immediately before the day ends.

15 Collective community charge

(1) If a person is entered in an authority's register as subject in a chargeable financial year to a collective community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.

(2) The amount shall be found by deducting amount B fromamount A.

(3) Amount A is the aggregate of the amounts payable (and whether or not paid) to the person by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.

(4) Amount B is an amount equal to the relevant proportion of amount A; and the relevant proportion is 5 per cent. or such other proportion as may be prescribed by the Secretary of State by order.

16 Joint and several liability: spouses

(1) This section applies where--

(a) a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a community charge as it has effect for a chargeable financial year,

(b) the liability arises under section 12 above (read with section 13 above, where it is appropriate) or section 14 above, and

(c) on any day in the chargeable period the chargeable person is married to a person (the spouse) who is aged 18 or over on the day.

(2) In this section "the chargeable period" means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.

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