SCHEDULE 5 Non-Domestic Rating: Exemption
Parks
15
(1)
A hereditament is exempt to the extent that it consists of a park which—
(a)
has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and
(b)
is available for free and unrestricted use by members of the public.
(2)
The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the M1Open Spaces Act 1906, and a playing field provided under the M2Physical Training and Recreation Act 1937.
(3)
Each of the following is a relevant authority—
(a)
a county council,
(b)
a district council,
(c)
a London borough council,
(d)
the Common Council,
(e)
the Council of the Isles of Scilly,
(f)
a parish or community council, and
(g)
the chairman of a parish meeting.
(4)
In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.