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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 March 2026 to Question 118908, what assessment underpins increases in rateable values of up to 295% for UK civil airports between 1 April 2021 and 1 April 2024; and what specific economic indicators were used to determine those increases.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

All assessments are underpinned by statutory assumptions defined in Schedule 6 of the Local Government Finance Act 1988.

For the 2026 revaluation, we consider general economic circumstances and the receipts and expenditure relevant to individual airports at the valuation date 1 April 2024. As this is the first revaluation since Covid, a large number of ratepayers may see a significant increase in rateable value compared to the previous valuation date 1 April 2021, when the country was in a pandemic lockdown.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how long she plans to exempt steel production from the UK Carbon Border Adjustment Mechanism.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government is introducing a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027. It will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors

CBAM will apply to specific imported goods from the steel sector, as listed in Schedule 16 of the Finance Act 2026. There are no plans for exemptions from this list.

The UK CBAM is designed to address the risk of carbon leakage and to ensure that CBAM goods which are imported from overseas face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK, under the UK Emissions Trading Scheme. As CBAM will only apply to imported products, it will not apply to domestic steel production.

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

To ask the Secretary of State for Housing, Communities and Local Government, whether a local billing authority will be centrally reimbursed by his department if they apply the 15% business rate pub relief to a pub’s Business Improvement District business rate levy, where the pub hereditament is liable for such a locally-led levy.

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

Business Improvement District (BID) levies are established under separate legislation from the business rates system and are payable in addition to non-domestic rates.

Business rates reliefs granted under section 47 of the Local Government Finance Act 1988, such as the Pubs and Live Music Venues Relief, apply only to a ratepayer’s liability for non-domestic rates and do not apply to BID levies. These reliefs therefore reduce a ratepayer’s liability to non-domestic rates only. Individual BIDs may allow for a reduction in a levy in line with their own schemes but this is a matter for individual BIDs to determine.

Where a billing authority grants discretionary business rates reliefs (including reliefs under section 47 of the 1988 Act), the authority is compensated for the resulting loss of non-domestic rates income via grant paid under section 31 of the Local Government Act 2003. This compensation relates solely to reductions in non-domestic rates liability and does not extend to BID levies. Accordingly, there is no provision for central reimbursement in respect of BID levy amounts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has she made of the impact of section 57 of the Finance Act 2012 on (a) investment costs for charities and (b) the ability of charities to access the low‑cost, tax‑efficient vehicles available to pension schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises that generating investment returns can be important for supporting charitable purposes and that access to appropriate, cost effective investment vehicles is an important consideration for the sector. Charities are able to invest through a range of authorised UK fund structures designed to meet their needs, including Charity Authorised Investment Funds (CAIFs), which give a favourable tax treatment to eligible UK charities.

The Government has received representations in relation to the application of s57 of the Finance Act 2012 to charities. These are being considered through the normal policy processes.

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 issued guidance to local billing authorities on (a) the hierarchy of liability for the second homes council tax premium and (b) who is responsible for paying (i) council tax and (ii) the second homes council tax premium if someone is occupying a property as a second home.

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

The government has not published guidance on the assessment of council tax liability. Liability for council tax is determined by billing authorities who will consider the facts of each case against the hierarchy of liability set out in section 6 of the Local Government Finance Act 1992.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the proposal for unused pension funds and death benefits to be subject to Inheritance Tax on beneficiaries; and if she will make it her policy to cap the level of Inheritance Tax paid on such funds and benefits.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement. These reforms also remove inconsistencies in the inheritance tax treatment of different types of pensions.

The Government has published a tax information and impact note, which is available at www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits.

The legislation for this reform is included in Finance Act 2026. A cap on the level of inheritance tax related to unused pension funds and death benefits payable from a pension would be inconsistent with the policy objective and reduce the revenue to help fund public services. More than 90 per cent of UK estates will continue to have no inheritance tax liability in 2030-31 following these changes and the reforms will only affect a minority of those with inheritable pension wealth.

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

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 11 February 2026 to Question 111126 on Licensing Premises: Business Rates, whether there is a statutory basis for the application of the pubs and live music rate relief.

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

The 2026/27 Pubs and Live Music Venues Relief is administered by local authorities using the powers they have to provide discretionary rate relief under section 47 of the Local Government Finance Act 1988.

As set out in the local authority guidance published on 18 February 2026, the government will fully reimburse billing authorities and major precepting authorities for their loss of income under the business rates retention scheme as a result of awarding the relief.

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.

Found: insertion of Chapter 11 into the Income Tax (Earnings and Pensions) Act 2003 by section 24 of the Finance Act

Found: of the powers conferred by section 178(1), (2)(x) and (y) and (3)(a) to (c), (e) and (f) of the Finance Act

Found: Regulations in exercise of the powers conferred by sections 135(1), (2)(a) and (e), (3)(a) and 136 of the Finance Act

Found: Part 2 of the Income Tax (Earnings and Pensions) Act 2003(1) were inserted by section 24 of the Finance Act

Found: sections 119(2)(a), (b) and (c), 121(2), 122(5)(a), (c) and (d), 123(7)(a) and 137(1) and (2) of the Finance Act

Found: (d) of the Taxation (Cross-border Trade) Act 2018 (c. 22) and section 138(2)(a) and (3) of the Finance Act

Found: Part 2 of the Income Tax (Earnings and Pensions) Act 2003(1) were inserted by section 24 of the Finance Act

Found: Section 316ZA of the Income Tax (Earnings and Pensions) Act 2003 was inserted by section 20 of the Finance Act

Found: 2018 (c. 3), paragraphs 30 and 32 of Schedule 1 to the Finance Act 2022 (c. 3) and sections 256

Found: the exercise of a power of entry, made under paragraph 6B of Schedule 9 to the Local Government Finance Act

Found: (1)1994 c. 23; section 33E was inserted by section 122 of the Finance Act 2016 (c. 24) and amended

Found: section 143(1) of, and paragraphs 1 and 2(2)(gf) and (h) of Schedule 9 to, the Local Government Finance Act

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

Found: Regulations in exercise of the powers conferred by sections 60(7) and 70(1)(a) and (2)(c) and (d) of the Finance Act

Found: .—(1) In section 72 of the Finance Act 2025(5), omit subsection (4). (2) In the Table in Part 2 of the

Found: conferred by section 143(1) and (2) of, and paragraph 10 (9C) of Schedule 4ZA to, the Local Government Finance Act

Found: 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance Act

Found: In these footnotes, “FA” followed by a year is a reference to a Finance Act of that year.

Found: make these Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act

Found: powers conferred by section 143(1) of, and paragraph 40 of Schedule 7B to, the Local Government Finance Act

Found: Section 164 was amended by paragraph 6 of Schedule 23 to the Finance Act 2006 (c. 25), paragraph 1 (2

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

Found: 2026The Treasury make these Regulations in exercise of the powers conferred by section 96 of the Finance Act

Found: 2026The Treasury make these Regulations in exercise of the powers conferred by section 32 of the Finance Act

Found: (6)S.I. 1988/93, amended by S.I. 1990/1473 both of which were made under section 102 of the Finance Act

Found: conferred by section 113(1) of the Taxes Management Act 1970(1), section 133(1) and (2) of the Finance Act

Found: in exercise of the powers conferred by sections 53(1) and 143(1) and (2) of the Local Government Finance Act

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

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: vehicles has detail of the policy 18 HC Deb 17 November 2022, c846 19 Section 97 of the Finance Act

Found: Finance Act 2026 (c. 11)

Found: secondary legislation rather than primary to determine charges: • an order under s.56 of the Finance Act

Found: plant fully/partially exempt within the meaning of para 148(2) and 148(3) of Schedule 6 to 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: authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act

Found: Section 23 has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the

Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act

Found: /www.bankofengland.co.uk/statistics/uk-international-reserves/2026/january-2026 30 Under 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: 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: This includes compliance with relevant legislation such as the waste regulations and the Finance Act

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

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

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

Found: CTA Corporation Tax Act CTTA Capital Transfer Tax Act DLTA Development Land Tax Act FA Finance Act

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

Found: The basis of valuation for non­domestic rating is set out in Schedule 6 to the Local Government Finance Act

Found: The basis of valuation for non-domestic rating is set out in Schedule 6 to the Local Government Finance Act

Found: The basis of valuation for non-domestic rating is set out in Schedule 6 to the Local Government Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out 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: 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: Withdrawal) Act 2018 , the Retained EU Law (Revocation and Reform) Act 2023 (both as amended), and Finance Act

Found: acquired was not “grounds” such that property was not entirely “residential property” under s116(1) Finance Act

Found: assessments to corporation tax were “discovery assessments” pursuant to paragraph 41 Schedule 18 Finance Act

Found: time limits with the culpability for the specific loss reflects the approach of the Schedule 24 Finance Act

Found: Mansell concerned a particular statutory provision set out in s218 of the Finance Act 1994.

Found: purposes of the appeal, it was agreed by the parties that, but for para.3(7)(ba) of Sch.4ZA to 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: (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019) • Section 70A, 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 measure updates the current power in paragraph 134 of Schedule 9 to the Finance Act 2024 to allow

Found: It also makes consequential amendments to legislation in Income Tax Act (ITA) 2007, Finance Act (FA)

Found: This clause amends paragraph 134 of Schedule 9 to the Finance Act 2024, which provides a power to make

Found: New subsection 150A(6) provides that the definition of certain terms in Finance Act 2004 apply within

Found: inserts new section 218B after section 218A.New section 218B provides that powers under section 251 Finance Act

Found: interest payable on that tax and “non-qualifying person” has the same meaning as in section 206 Finance Act

Found: the relevant 2008 Capital Gains Tax rebasing provisions in paragraphs 100 to 102 of Schedule 7 to Finance Act

Found: New subsection 210(5) provides that sections 271 to 272C of Finance Act 2004 (liability of scheme administrator

Found: makes a consequential change to the gift with reservation of benefit legislation in Schedule 20 Finance Act

Found: Schedule makes amendments to the residence-based tax regime legislation that was introduced in Finance Act

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

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

Found: the exercise of a power of entry, made under paragraph 6B of Schedule 9 to the Local Government Finance Act

Found: (b)any precept issued in relation to such expenditure under section 40 of the Local Government 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: 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: equivalent power, to set a separate rate for property income in Scotland, as part of the UK’s annual Finance Act

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: 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: — (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: in the review, modelled on the Provisional Collection of Taxes Act 196814 or section 109 of the Finance Act

Found: in the review, modelled on the Provisional Collection of Taxes Act 196814 or section 109 of the 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