Commentary Part 5: Community Empowerment Chapter 1: Council Tax New section 52ZL: Local precepting authority’s duty to make substitute calculations
174.New section 52ZL provides that where a local precepting authority sets an excessive council tax increase it must make substitute calculations which will have effect in the event that the authority’s proposed increase is rejected in a referendum. The substitute calculations will also have effect where a referendum is not held on an excessive increase by the required date. The amount calculated as an authority’s relevant basic amount of council tax in the substitute calculations must be an amount below that which is considered excessive under the principles.