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Local Government and Rating Act 1997

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3In section 47 (discretionary relief)—

(a)in subsection (1), after “(3) below” there is inserted “or the rural settlement condition and the second condition mentioned in subsection (3) below” and for “43(4) to (6)” there is substituted “43(4) to (6B)”,

(b)after subsection (3) there is inserted—

(3A)The rural settlement condition is—

(a)that on the chargeable day the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year in which that day falls, and

(b)that the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the chargeable financial year is not more than any amount prescribed by the Secretary of State by order.

(3B)Where section 43(6B)(c) above does not apply, the billing authority shall not, by virtue of subsection (3A) above, make such a decision as is referred to in subsection (3) above unless it is satisfied that—

(a)the hereditament is used for purposes which are of benefit to the local community, and

(b)it would be reasonable for the billing authority to make such a decision, having regard to the interests of persons liable to pay council tax set by it.

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