Local Government Act 1974

15 Rating of unoccupied property

(1) In section 17 of the principal Act (rating of unoccupied property in accordance with Schedule 1 to that Act) in subsection (2)—

(a) so much of paragraph (a) as provides that, except with the authority of the Secretary of State, a resolution providing that the provisions of Schedule 1 to that Act shall apply to an area may not take effect within the period of seven years beginning with the day on which those provisions ceased or last ceased to apply to that area, and

(b) so much of paragraph (b) as provides that, except with the authority of the Secretary of State, a resolution providing that the provisions of Schedule 1 to that Act shall cease to apply to an area may not take effect within the period of seven years beginning with the day on which those provisions came or last came into operation in that area,

shall cease to have effect.

(2) In subsection (5) of that section for the words " This section and the said Schedule 1 shall not apply to the Temples, and in their application " there shall be substituted the words " In the application of this section and the said Schedule 1 ".

(3) In paragraph 1(1) of Schedule 1 to the principal Act (where, by virtue of a resolution under section 17 of that Act, that Schedule is in operation in any area, every relevant hereditament in that area which is unoccupied for a continuous period exceeding three months shall be rated in accordance with the provisions of that Schedule) after the words " in that area " there shall be inserted the words " or, if only a class or classes of relevant hereditament is or are for the time being specified by a resolution of the rating authority for the purposes of this paragraph, any relevant hereditament in that area which falls within that class or any of those classes ".

(4) In sub-paragraph (2) of paragraph 1 of Schedule 1 to the principal Act (the amount of rates payable in respect of a vacant hereditament to be one-half of the amount which would be payable if the hereditament were occupied) for the words " one-half " there shall be substituted the words " the specified proportion " , and at the end of that sub-paragraph there shall be inserted the following sub-paragraph:—

“(2A) In sub-paragraph (2) above ' the specified proportion ', in relation to a hereditament, means such proportion (which may be the whole or any less amount) as may be specified for the purposes of this sub-paragraph by a resolution of the rating authority for the rating area in which the hereditament is situated; and different proportions may be so specified in relation to different classes of hereditaments and in relation to hereditaments in different parts of the rating area.”

(5) After paragraph 3 of Schedule 1 to the principal Act there shall be inserted the following paragraph:—

“3A Without prejudice to section 53 of this Act, a rating authority shall have power to reduce or remit the payment of any rates payable in respect of a hereditament by virtue of paragraph 1 of this Schedule if they consider that the payment would cause hardship to the person liable for those rates.”

(6) At the end of paragraph 14 of Schedule 1 to the principal Act there shall be added the following sub-paragraph:—

“(2) In calculating any period for the purposes of this Schedule in relation to a hereditament which is of a class specified by the rating authority for the purposes of paragraph 1 above, any earlier period during which classes of relevant hereditament were, but no class comprising that hereditament was, so specified shall be disregarded.”