Rating (Empty Properties) Act 2007

1 Unoccupied hereditaments: chargeable amount E+W

(1) In section 45 of the Local Government Finance Act 1988 (c. 41) (unoccupied hereditaments: liability), for subsection (4) (determination of chargeable amount) substitute—

“(4) Subject to subsection (4A) and to section 45A below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

where A, B and C have the meanings given by section 46.

(4A) An order may provide that subsection (4) shall have effect as if the following formula were substituted—

where N is such number (greater than one but not greater than two) as may be prescribed.

(4B) An order under subsection (4A) may be made—

(a) in relation to England, by the Secretary of State;

(b) in relation to Wales, by the Welsh Ministers.”.

(2) After that section insert—

“45A Unoccupied hereditaments: zero-rating

(1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.

(2) The first case is where—

(a) the ratepayer is a charity or trustees for a charity, and

(b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

(3) The second case is where—

(a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and

(b) it appears that when the hereditament is next in use—

(i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or

(ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.”.

(3) In section 143 of that Act (orders and regulations), after subsection (3A) insert—

“(3B) The power to make an order under section 45(4A) shall be exercisable by statutory instrument, and no such order shall be made—

(a) in the case of an order relating to England, unless a draft of the order has been laid before and approved by resolution of each House of Parliament;

(b) in the case of an order relating to Wales, unless a draft of the order has been laid before and approved by resolution of the National Assembly for Wales.”.