C3C4Part III Non-Domestic Rating
Pt. III modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15
Local rating
C147 Discretionary relief.
1
Where the first and second conditions mentioned in subsections (2) and (3) below F1or the rural settlement condition and the second condition mentioned in subsection (3) belowF2, or the condition relating to relief for former agricultural premises mentioned in subsection (3C) below and the second condition mentioned in subsection (3) below,F12or the small business condition and the second condition mentioned in subsection (3) below, are fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
a
the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the F3billing authority concerned, and
2
The first condition is that one or more of the following applies on the chargeable day—
C2a
the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);
b
the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
F13ba
the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and the hereditament is not an excepted hereditament and is wholly or mainly used—
i
for the purposes of that club, or
ii
for the purposes of that club and of other such registered clubs;
c
the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
3
The second condition is that, during a period which consists of or includes the chargeable day, a decision of the F3billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.
F63A
The rural settlement condition is—
F16aa
that the hereditament is situated in England,
a
that on the chargeable day the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year in which that day falls, and
b
that the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the chargeable financial year is not more than any amount prescribed by the Secretary of State by order.
3B
Where section 43(6B)(c) above does not apply, the billing authority shall not, by virtue of subsection (3A) above, make such a decision as is referred to in subsection (3) above unless it is satisfied that—
a
the hereditament is used for purposes which are of benefit to the local community, and
b
it would be reasonable for the billing authority to make such a decision, having regard to the interests of persons liable to pay council tax set by it
F73C
The condition relating to relief for former agricultural premises is that on the chargeable day section 43(6F) above applies to the hereditament.
F113D
The small business condition is—
a
that the hereditament is situated in Wales, and
b
that on the chargeable day section 43(4B) above applies to the hereditament
4
A determination under subsection (1)(a) above—
a
must be such that the chargeable amount for the day is less than the amount it would be apart from this section;
b
may be such that the chargeable amount for the day is 0;
c
may be varied by a further determination of the authority under subsection (1)(a) above.
5
In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under F15section 57A or 58 below and of any provision of or made under Schedule 7A below shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.
6
A decision under subsection (3) above may be revoked by a further decision of the authority.
7
A decision under subsection (3) above is invalid as regards a day if made F8more than six months after the end of the financial year in which the day falls.
8
The Secretary of State may make regulations containing provision—
a
requiring notice to be given of any determination or decision;
b
limiting the power to revoke a decision or vary a determination;
c
as to other matters incidental to this section.
9
A hereditament is an excepted hereditament if all or part of it is occupied (otherwise than as trustee) by
F9a
a billing authority; or
b
a precepting authority, other than the Receiver for the Metropolitan Police District or charter trusteesF10; or
c
a functional body, within the meaning of the Greater London Authority Act 1999.
F1810
This section does not apply where the hereditament is zero-rated under section 45A.
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