Did you know we have a dedicated powers and duties tool?
Available to LG Inform Plus subscribers, it provides information on what current legislation gives English and Welsh councils the power to do and what it requires them to do in law. Advanced searching and filtering options make it easy to find specific powers and duties based on legislation, business function and keyword, and results are easily exported in commonly used formats.
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Business rate supplement - accounting Duty
- Description
- LAs may treat specified items as debits or credits to the revenue account, must make good any deficits in the BRS revenue accounts of a levying authority or a functional body out of general funds and must make refunds and credits where the imposition of a BRS has come to an end or has been cancelled by the Secretary of State under section 24 of the Act.
- Modified
- 23 May 2016
- Status
- Live
- is found in the following lists
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- requires
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