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
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.