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Business Rate Supplements Act 2009

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13Chargeable amountE+W

This section has no associated Explanatory Notes

(1)This section applies for determining the chargeable amount for a chargeable day in relation to a hereditament.

(2)The amount is (subject to subsections [F1(2A)] to (8)) calculated by using the formula—

[F2(2A)If paragraph 2 of Schedule 4ZA to the 1988 Act (charitable rate relief) applies, the amount is calculated by using the formula—

A multiplied by B over C multiplied by 5]

(3)If [F3paragraph 4 of Schedule 4ZA to the 1988 Act (small business rate relief)] applies, the amount is calculated by using the formula—

F4(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5(3B)If [F6any of paragraphs 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA to the 1988 Act apply], the amount is zero.]

F7(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)If [F9paragraph 1(2) of Schedule 4ZB to] the 1988 Act (empty properties) applies, the amount is calculated by using the formula—

F10(6A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)If section 47 or 49 of the 1988 Act (discretionary or hardship relief) applies, the amount is found by—

(a)working out the percentage by which the amount that would be due under that Act but for that section is reduced as a result of that section, and

(b)reducing what the chargeable amount would be but for this subsection by that percentage.

(8)But in the case of a remittance under section 49 of the 1988 Act, the amount is zero.

(9)A reference to a case where [F11paragraph 2, 4, 6, 7 or 8 of Schedule 4ZA or paragraph 1(2) of Schedule 4ZB to] the 1988 Act applies includes a reference to a case where it would apply but for section 57A(3) of that Act (transitional relief).

(10)This section is subject to sections 15 and 16.

Textual Amendments

F1Word in s. 13(2) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(a)

F2S. 13(2A) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(b)

F3Words in s. 13(3) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(c)

F4S. 13(3A) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(d)

F5S. 13(3B) inserted (with effect in accordance with s. 4(2)(3) of the amending Act) by Non-Domestic Rating (Public Lavatories) Act 2021 (c. 13), s. 2(2)(a)

F6Words in s. 13(3B) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(e)

F7S. 13(4) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(f)

F8S. 13(5) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(f)

F9Words in s. 13(6) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(g)

F10S. 13(6A) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(h)

F11Words in s. 13(9) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 13(4)(i)

Commencement Information

I1S. 13 in force at 19.8.2009 for E. by S.I. 2009/2202, art. 2

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