Local Government, Planning and Land Act 1980

33 Domestic rate relief

(1) Section 48 of the 1967 Act shall be amended as-follows.

(2) For subsections (1) and (1A) there shall be substituted—

“(1) Every rating authority shall reduce the amount which, apart from this subsection, would be the amount of the rate levied by the authority for any year on any domestic or mixed hereditament in their area by the following amount in the pound—

(a) in the case of a domestic hereditament, the standard amount;

(b) in the case of a mixed hereditament in respect of which the proportion mentioned in subsection (5) of this section is greater than one half, one half of the standard amount;

(c) in the case of a mixed hereditament in respect of which that proportion is greater than one quarter but not greater than one half, one quarter of the standard amount;

(d) in the case of any other mixed hereditament, one eighth of the standard amount.

(1A) In subsection (1) of this section "the standard amount" means—

(a) the amount prescribed for the year for the rating; authority's area under paragraph 5 of Schedule 2 to the Local Government Act 1974 ; or

(b) the amount specified for that year for their area in a Rate Support Grant Report under section 60 of the Local Government, Planning and Land Act 1980.

(1B) The amounts in the pound to be determined under paragraphs (b), (c) and (d) of subsection (1) of this section shall be calculated to the nearest one tenth of a new penny (one half of one tenth being treated as less than one half).”.

(3) In subsection (2) for the words from "dwelling-houses" to the end there shall be substituted the words " hereditaments within each of the paragraphs of subsection (1) of this section is equal to the amount provided for by that paragraph ".

(4) In subsection (3) for the word " dwelling-house " there shall be substituted the words " domestic hereditament ".

(5) After subsection (4) there shall be inserted—

“(4A) In this section " domestic hereditament" means a hereditament which is—

(a) a dwelling-house ; or

(b) a hereditament of an area not exceeding 25 square metres which is used wholly or mainly for the accommodation of a motor vehicle, other than a hereditament which—

(i) forms part of premises in which a business of providing services for motor vehicles is carried on, or

(ii) is provided by the keeper of a hotel, inn, guest-house or boarding-house and used wholly or mainly for the motor vehicles of his guests, or

(iii) is used for the accommodation of a motor vehicle for the time being chargeable with duty under Schedule 2, 3 or 4 to the Vehicles (Excise) Act 1971 (hackney carriages, tractors and goods vehicles) whether it is also used for any other vehicle or not; or

(c) private storage premises within the meaning of section 19 of this Act.”.

(6) In subsection (5)—

(a) for the word " dwelling-house " there shall be substituted the words " domestic hereditament " ; and

(b) for the words " the proportion thereof attributable to the part used for other purposes " there shall be substituted the words " one eighth ".

(7) In subsection (6)—

(a) for the word " proportions " there shall be substituted the word " proportion " ; and

(b) for the words from " refusal " to " purposes of this section " there shall be substituted the words " view taken by the rating authority ".