SCHEDULE 5 Non-Domestic Rating: Exemption
Property used for the disabled
16
(1)
A hereditament is exempt to the extent that it consists of property used wholly for any of the following purposes—
(a)
the provision of facilities for training, or keeping suitably occupied, persons who are disabled or who are or have been suffering from illness;
(b)
the provision of welfare services for disabled persons;
(c)
the provision of facilities under section 15 of the M1Disabled Persons (Employment) Act 1944;
(d)
the provision of a workshop or of other facilities under section 3(1) of the M2Disabled Persons (Employment) Act 1958.
F1(1A)
For the purposes of this paragraph in its application to hereditaments in England, a person is disabled if he has a disability within the meaning given by section 6 of the Equality Act 2010.
F2(2)
For the purposes of this paragraph in its application to hereditaments in Wales, a person is disabled if he is disabled within the meaning of section 3 of the Social Services and Well-being (Wales) Act 2014.
(3)
“Illness” has the meaning given by F3section 275 of the National Health Service Act 2006.
F4(4)
“Welfare services for disabled persons” means services or facilities (by whomsoever provided)—
(a)
of a kind which a local authority in England had power to provide under section 29 of the National Assistance Act 1948 before it ceased to apply to local authorities in England;
(b)
of a kind which a local authority in Wales has power to provide, or arrange to provide, to an adult in the exercise of its functions under sections 35 or 36 of the Social Services and Well-being (Wales) Act 2014.