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Local Government Finance Act 1988
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Changes over time for: Section 45A
Version Superseded: 01/04/2024
Alternative versions:
- 19/07/2007- Amendment
- 01/04/2013- Amendment
- 01/10/2014
Point in time - 01/04/2024- Amendment
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[F145AUnoccupied hereditaments: zero-ratingE+W
(1)Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
(2)The first case is where—
(a)the ratepayer is a charity or trustees for a charity, and
(b)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).
(3)The second case is where—
(a)the ratepayer is a registered club for the purposes of [F2Chapter 9 of Part 13 of the Corporation Tax Act 2010] (community amateur sports clubs), and
(b)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.]
Textual Amendments
F1S. 45A inserted (19.7.2007) (with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), ss. 1(2), 3(2)
F2Words in s. 45A(3)(a) substituted (1.4.2013) by The Tax Law Rewrite Acts (Amendment) Order 2013 (S.I. 2013/463), arts. 1(2), 3
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