Local Government Finance Act 1982

6 Rate relief in enterprise zones

(1) At the end of paragraph 27(1) of Schedule 32 to the [1980 c. 65.] Local Government, Planning and Land Act 1980 (exemption from rates of certain hereditaments situated in areas designated as enterprise zones) there shall be added the words " or in respect of any part of an exempt hereditament as regards any period during which the area in which that part is situated is so designated. "

(2) In paragraph 28 of the said Schedule 32 (mixed hereditaments)—

(a) in sub-paragraph (2) (mixed hereditament to be rated as a dwelling of the appropriate rateable value), for the word "dwelling" there shall be substituted the word " dwelling-house "; and

(b) for sub-paragraph (3) (b) (extension of power to make regulations about appeals) there shall be substituted—

“(b) the reference to the occupier or person treated as occupier of the hereditament being dissatisfied by the view taken by the rating authority included a reference to the occupier, the person aforesaid or the rating authority being dissatisfied by the view taken by the valuation officer ; and”.

(3) After the said paragraph 28 there shall be inserted—

“Hereditaments partially within enterprise zones

28A(1) As regards any period during which part only of an exempt hereditament (within the meaning of paragraph 27 above) is situated in an area designated as an enterprise zone, the valuation officer shall determine the portion of the rateable value of the hereditament attributable to the part of the hereditament situated outside the enterprise zone.

(2) Where a determination in respect of a hereditament has been made under sub-paragraph (1) above, the amount of any rates payable in respect of the hereditament shall (subject to sub-paragraph (3)(b) below) be the amount which would be payable in respect of it if its rateable value were equal to the portion of the rateable value which was determined under sub-paragraph (1) above.

(3) Where the hereditament in respect of which a determination has been so made is a mixed hereditament—

(a) the valuation officer shall also determine the portion of the rateable value of the hereditament attributable to any part of it which is used for the purposes of a private dwelling or private dwellings and is situated within the enterprise zone; and

(b) if such a determination is made, the amount of any rates payable in respect of the hereditament shall be the aggregate of the following amounts, namely—

(i) the amount payable under sub-paragraph (2) above, and

(ii) the amount which would be payable in respect of it if it were a dwelling-house of a rateable value equal to the portion of the rateable value determined under paragraph (a) above.

(4) Section 48(6) of the 1967 Act shall, with modifications corresponding to those contained in paragraph 28(3) above, apply also in relation to questions as to the portions mentioned in sub-paragraphs (1) and (3)(a) above.”