SCHEDULES
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
3
Each of the following is a relevant authority—
F1aa
a Minister of the Crown or Government department or any officer or body exercising functions on behalf of the Crown,
a
a county council,
F2aa
a county borough 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.