C5C6C7Part III Non-Domestic Rating

Annotations:
Modifications etc. (not altering text)
C5

Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)

Pt. III (ss. 41 - 67) amended (25. 9. 1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2) Sch. para.9 (with s. 1)

Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78, (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1

Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28

Local rating

C2C8C9C1045C1 Unoccupied hereditaments: liability F6and reliefs.

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 F7in accordance with Schedule 4ZB, 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.

F84

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F84A

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F84B

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F84C

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F84D

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F84E

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F84F

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F84G

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C3F45

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F5C3C46

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7

The amount the ratepayer is liable to pay under this section shall be paid to the F2billing 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.

F39

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.