Version Superseded: 22/12/2016
Point in time view as at 28/01/2016. This version of this provision has been superseded.
Local Government Finance Act 1988, Section 54 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.
(2)In such a case the ratepayer shall be liable to pay an amount calculated by—
(a)finding the chargeable amount for each chargeable day, and
(b)aggregating the amounts found under paragraph (a) above.
(3)A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list.
(4)The chargeable amount for a chargeable day shall be calculated in accordance with the formula—
(5)A is the rateable value shown for the day in the list against the ratepayer’s name.
(6)B is the non-domestic rating multiplier for the financial year.
(7)C is the number of days in the financial year.
(8)The amount the ratepayer is liable to pay under this section shall be paid to the Secretary of State.
(9)The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
Modifications etc. (not altering text)
C4S. 54 modified by S.I. 1990/608, regs. 4(2)(7), 7
S. 54 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)
C5S. 54(4)-(7) excluded (E.) (17.12.2009) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 (S.I. 2009/3343), reg. 1(1), Sch. 2 para. 4
C6S. 54(4)-(7) excluded (E.) (17.12.2009) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 (S.I. 2009/3343), reg. 1(1), Sch. 2 para. 2
C7S. 54(4)-(7) excluded (E.) (17.12.2009) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 (S.I. 2009/3343), reg. 1(1), Sch. 2 para. 3
C8S. 54(4)-(7) excluded (E.) (17.12.2009) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 (S.I. 2009/3343), reg. 1(1), Sch. 2 para. 5
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