SCHEDULES

SCHEDULE 5E+W Non-Domestic Rating: Exemption

ParksE+W

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.

Marginal Citations