41 Council tax referendums
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

41  Council tax referendums

(1)     Chapter 4ZA of Part 1 of the Local Government Finance Act 1992 (referendums relating to council tax increases) is amended as follows.

(2)     In section 52ZG (arrangements for referendum on billing authority's council tax increase), after subsection (5) insert—

“(5A)     As soon as is reasonably practicable after determining that it is required to hold a referendum in relation to its relevant basic amount of council tax for the financial year, the billing authority must notify that fact in writing to any body that has issued a levy or a special levy to it for the financial year.”

(3)     In section 52ZH(1) (duty to inform Secretary of State of result of referendum), after “the Secretary of State” insert “, and any body the authority was required to notify under section 52ZG(5A),”.

(4)     Section 52ZK (major precepting authority's duty to notify billing authority of excessive council tax increase) is amended as follows.

(5)     After subsection (1) insert—

“(1A)     As soon as is reasonably practicable after determining that its relevant basic amount of council tax for the financial year is excessive, the major precepting authority must also notify the matters mentioned in subsection (1) in writing to any

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