45 Unoccupied hereditaments: liability [F1and reliefs].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 [F2class] 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 [F3in 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.
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4F). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4G). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)The amount the ratepayer is liable to pay under this section shall be paid to the [F7billing 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.
[F8(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
F1Words in s. 45 heading inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 2(1)(a), 19(2)(a)
F2Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 23(2)
F3Words in s. 45(2)(a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 2(1)(b), 19(2)(a)
F4S. 45(4)-(4G) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 2(1)(c), 19(2)(a)
F5S. 45(5) repealed (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
F6S. 45(6) repealed (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
F7Words 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))
F8S. 45(9)(10) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 23(3)
Modifications etc. (not altering text)
C1S. 45 applied by S.I. 1990/145, reg. 3(2)(a)
C2S. 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)
C3S. 45 excluded (E.) (22.12.2016) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (S.I. 2016/1265), regs. 2(2), 12(2)
C4S. 45 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 12(2) (with reg. 4)
C5S. 45 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 15(1) (with regs. 4, 14)
C6S. 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)
C7S. 45(6) modified by S.I. 1990/145, reg. 3(7)