Section 118: Rates: power to abolish or modify.

Local Government Finance Act 1988 · 1988 c. 41View on legislation.gov.uk

Part IX: Existing Rates, Precepts and Grants

The appropriate Minister may by regulations provide as mentioned in one of the following paragraphs as regards any such body—

that the body shall have no power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990;
that the body's power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990 shall be modified in a manner specified in the regulations.

Regulations providing as mentioned in subsection (2)(b) above as regards a body may include provision—

as to the property (or description of property) in respect of which the rate may be levied and the property (or description of property) in respect of which the rate may not be levied;
as to the body's expenditure, or the proportion of its expenditure, which may be met from the proceeds of the rate.

Regulations may provide as mentioned in this section in such way as the appropriate Minister thinks fit (whether by amending provisions or otherwise).

In this section "Act" includes a private or local Act and "the appropriate minister" means—

as respects any internal drainage board whose district is wholly within England, the Minister of Agriculture, Fisheries and Food;
as respects any internal drainage board whose district is partly in England and partly in Wales, that Minister and the Secretary of State acting jointly; and
as respects any other body, the Secretary of State.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.