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Local Government Finance Act 1988

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Changes over time for: Section 45

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Version Superseded: 19/07/2007

Status:

Point in time view as at 01/04/2004. This version of this provision has been superseded. Help about Status

Changes to legislation:

Local Government Finance Act 1988, Section 45 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

45 Unoccupied hereditaments: liability. E+W

(1)A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—

(a)on the day none of the hereditament is occupied,

(b)on the day the ratepayer is the owner of the whole of the hereditament,

(c)the hereditament is shown for the day in a local non-domestic rating list in force for the year, and

(d)on the day the hereditament falls within a [F1class] prescribed by the Secretary of State by regulations.

(2)In such a case the ratepayer shall be liable to pay an amount calculated by—

(a)finding the chargeable amount for each chargeable day, and

(b)aggregating the amounts found under paragraph (a) above.

(3)A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.

(4)Subject to subsection (5) below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

(5)Where subsection (6) below applies the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

(6)This subsection applies where on the day concerned

[F2(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).[F3, or

(b)the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and it appears that when the hereditament is next in use—

(i)it will be wholly or mainly used for the purposes of that club, and that club will be such a registered club, or

(ii)it 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.]

(7)The amount the ratepayer is liable to pay under this section shall be paid to the [F4billing authority] in whose local non-domestic rating list the hereditament is shown.

(8)The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

[F5(9)For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

(10)Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—

(a)the physical characteristics of hereditaments;

(b)the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;

(c)the fact that the owners of hereditaments fall within prescribed descriptions.]

Textual Amendments

F4Words in s. 45(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.63 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C2S. 45 applied by S.I. 1990/145, reg. 3(2)(a)

C3S. 45 modified by S.I. 1990/608, regs. 3, 7(1)–(4)

S. 45 modified (1.4.1992) by S.I. 1992/557, art. 3(a)

S. 45 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)

C4S. 45(4)-(6) modified (E.)(for the relevant period 1.4.2000 - 31.3.2005) by S.I 1999/3379 Pt. II (regs. 3-4) Sch. 2 paras. 4(1)(2), 5(1)(2), 6(1)(2) (with Sch. 4 Pt. 2)

C5S. 45(6) modified by S.I. 1990/145, reg. 3(7)

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