163.New section 52ZB sets out the duty on billing authorities, major precepting authorities and local precepting authorities to each determine whether their relevant basic amount of council tax for a financial year is excessive. If an authority’s relevant basic amount of council tax is excessive, the provisions in relation to the duty to hold a referendum apply.
Commentary Part 5: Community Empowerment Chapter 1: Council Tax Schedule 5: New Chapter 4ZA: Referendums relating to council tax increasesNew Section 52ZB: Duty to determine whether council tax excessive