F1SCHEDULE 4ZBUnoccupied hereditaments: chargeable amount
PART 1Chargeable amount before any reliefs
1
(1)
Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated F2in accordance with the formula—
(2)
But—
(a)
the F3appropriate national authority may by regulations provide that sub-paragraph (1) has effect as if the following formula were substituted—
F4(b)
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PART 2Full relief
Charitable rate relief
2
(1)
Where this paragraph applies, the chargeable amount for a chargeable day is zero.
(2)
This paragraph applies F5in relation to England where, on the day concerned—
(a)
the ratepayer is a charity or trustees for a charity and 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), or
(b)
the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and it appears that when next in use—
(i)
the hereditament will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
(ii)
the hereditament 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.
F6(2A)
But sub-paragraph (2) does not apply if it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on a private school.
(2B)
A “private school” means the same as in paragraph 2 of Schedule 4ZA.
F7(3)
This paragraph applies in relation to Wales where—
(a)
on the day concerned, the ratepayer is a charity or trustees for a charity,
(b)
the billing authority is satisfied that—
(i)
the hereditament is unoccupied on the day concerned for a reason related to the charitable purposes of the charity (or of that and other charities), and
(ii)
when next in use the hereditament will be wholly or mainly used for the charitable purposes of the charity (or of that and other charities), and
(c)
the trustees for the charity have provided the billing authority with a copy of—
(i)
the charity’s most recent accounts as set out in sub-paragraph (4), and
(ii)
if an annual report is required to be prepared under section 162(1) or 168(3) of the Charities Act 2011, the charity’s most recent report.
(4)
The accounts of a charity referred to in sub-paragraph (3)(c)(i) are—
(a)
in the case of a charitable company, its annual accounts prepared under Part 16 of the Companies Act 2006 in relation to which any of the following conditions is satisfied—
(i)
they have been audited,
(ii)
they have been examined by an independent examiner under section 145(1)(a) of the Charities Act 2011, or
(iii)
they relate to a year in respect of which the company is exempt from audit under Part 16 of the Companies Act 2006 and neither section 144(2) nor section 145(1) of the Charities Act 2011 applies;
(b)
in the case of an exempt charity, the accounts audited in pursuance of any statutory or other requirement or, if its accounts are not required to be audited, the accounts prepared in respect of the charity;
(c)
in the case of all other charities, the statement of accounts prepared under section 132(1) of the Charities Act 2011 or the account and statement prepared under section 133 of that Act.
(5)
The reference in sub-paragraph (3)(c)(i) to a charity’s accounts includes, in relation to a charity whose trustees have prepared group accounts under section 138(2) of the Charities Act 2011, those group accounts.
(6)
The reference in sub-paragraph (3)(c) to “most recent” in relation to a charity’s accounts and report means most recently prepared, audited or examined (as the case may be) before the day concerned.
(7)
In sub-paragraphs (4) and (5)—
“charitable company” has the meaning given by section 193 of the Charities Act 2011;
“exempt charity” has the meaning given by section 22(1) of the Charities Act 2011;
“group accounts” has the meaning given by section 142 of the Charities Act 2011.
F8(7A)
Sub-paragraph (3) does not apply where, on the day concerned, it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (7B).
(7B)
An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.
(7C)
In sub-paragraphs (7A) and (7B)—
(a)
“independent school” has the meaning given by section 463 of the Education Act 1996, and
(b)
“individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.
(8)
This paragraph also applies in relation to Wales where—
(a)
on the day concerned, the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs), and
(b)
the billing authority is satisfied that when next in use the hereditament will be wholly or mainly used—
(i)
for the purposes of that club and that club will be such a registered club, or
(ii)
for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
F9PART 2APOWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
Power to confer partial reliefs: Wales
2A
(1)
Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
(2)
This paragraph applies in relation to a hereditament where—
(a)
the hereditament is situated in Wales, and
(b)
on the day concerned, in relation to the hereditament—
(i)
conditions prescribed by the Welsh Ministers in regulations are satisfied, and
(ii)
F is an amount that is greater than 0 but less than the sum of—
(3)
Regulations under sub-paragraph (2)(b)(i) may—
(a)
prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;
(b)
make provision about the application of more than one condition or set of conditions in relation to a hereditament.
Power to confer additional full reliefs
2B
(1)
Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is zero.
(2)
This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.
(3)
Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.
Power to vary or withdraw reliefs
2C
The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.
PART 2BCASES WHERE MORE THAN ONE RELIEF APPLIES: WALES
2D
(1)
In relation to a hereditament in respect of which paragraph 2 and any of paragraphs 2A or 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2.
(2)
But if paragraph 2 does not apply in relation to a hereditament in respect of which paragraphs 2A and 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2B.
2E
The Welsh Ministers may by regulations amend paragraph 2D for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.
PART 3Interpretation
3
(1)
This paragraph applies for the purposes of this Schedule.
(2)
“A” is the rateable value shown for the day under section 42(4) as regards the hereditament.
(3)
“B” is—
(a)
in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;
(b)
in any other case, the non-domestic rating multiplier F10in relation to England for the financial year.
(4)
“C” is the number of days in the financial year.
(5)
“D” is—
(a)
in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;
(b)
in any other case, the small business non-domestic rating multiplier for the financial year.
F11(5A)
“F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.
(5B)
Regulations under sub-paragraph (5A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 2A(2)(b)(i).
(6)
“M” is—
F12(a)
in relation to England—
(i)
F13the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or
(ii)
for the purposes of a provision where there is no such prescription, B;
(b)
in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.
F14(6A)
Regulations under sub-paragraph (6) may prescribe—
(a)
B or D,
(b)
in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or
(c)
in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.
(6B)
In sub-paragraph (6A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
(7)
Regulations under sub-paragraph (6) may prescribe different multipliers for a given provision by reference to (among other things)—
(a)
the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
(b)
the location of hereditaments;
(c)
the local non-domestic rating list in which hereditaments are shown;
(d)
the use of hereditaments;
(e)
the physical characteristics of hereditaments;
F15(ea)
the description of hereditaments in the local non-domestic rating list in which they are shown;
(f)
ratepayers in respect of hereditaments falling within prescribed descriptions.
(8)
Sub-paragraph (7) does not restrict what may otherwise be done under section 143(1).
(9)
“N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.
F164
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