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Local Government Finance Act 1988
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Changes over time for: Section 54
Changes to legislation:
Local Government Finance Act 1988, Section 54 is up to date with all changes known to be in force on or before 28 November 2024. 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 52A inserted by 2023 c. 53 s. 8
- s. 54(7A) inserted by 2023 c. 53 Sch. para. 34
- s. 63A(1A) inserted by 2023 c. 53 s. 12(1)
- s. 63E inserted by 2023 c. 53 s. 12(2)
- s. 67(8A)(8B) inserted by 2023 c. 53 Sch. para. 37(a)
- s. 143(9AZB) inserted by 2023 c. 53 Sch. para. 39(a)
- Sch. 4ZA para. 10(9A) inserted by 2024 asc 6 s. 11(2)(d)
- Sch. 4ZB para. 2(3)-(8) inserted by 2024 asc 6 s. 6(3)
- Sch. 5A para. 8 inserted by 2023 c. 53 Sch. para. 38
- Sch. 7 Pt. A2 inserted by 2024 asc 6 s. 10
- Sch. 9 para. 4J(4)(c) and word inserted by 2024 asc 6 s. 12(4)(b)
- Sch. 9 para. 5ZC(4A) inserted by 2024 asc 6 s. 12(6)
- Sch. 9 para. 5E(1A) inserted by 2024 asc 6 Sch. para. 13(2)(l)(ii)
- Sch. 9 para. 4B-4H and cross-heading inserted by 2023 c. 53 s. 13(2)
- Sch. 9 para. 4I-4M and cross-heading inserted by 2023 c. 53 s. 13(3)
- Sch. 9 para. 5BA-5BC and cross-heading inserted by 2023 c. 53 s. 13(6)
- Sch. 9 para. 5BD-5BF and cross-heading inserted by 2023 c. 53 s. 13(7)
- Sch. 9 para. 5CA and cross-heading inserted by 2023 c. 53 Sch. para. 46
- Sch. 9 para. 5CB inserted by 2023 c. 53 Sch. para. 47
- Sch. 9 para. 5F(1A)(1B) inserted by 2023 c. 53 Sch. para. 49(c)
- Sch. 9 para. 5F(A1) inserted by 2023 c. 53 Sch. para. 49(a)
- Sch. 9 para. 5FA inserted by 2023 c. 53 Sch. para. 50
- Sch. 9 para. 5FB inserted by 2023 c. 53 Sch. para. 51
- Sch. 9 para. 5ZA 5ZB and cross-heading inserted by 2023 c. 53 s. 13(4)
- Sch. 9 para. 5ZC-5ZF and cross-heading inserted by 2023 c. 53 s. 13(5)
- Sch. 9 para. 7B inserted by 2023 c. 53 s. 10
- Sch. 9 para. 5BE(5) substituted by 2024 asc 6 Sch. para. 13(2)(h)
- Sch. 9 para. 4J(4)(a) word omitted by 2024 asc 6 s. 12(4)(a)
- Sch. 9 para. 5ZC cross-heading word omitted by 2024 asc 6 Sch. para. 13(2)(c)
- Sch. 9 para. 5BD cross-heading word omitted by 2024 asc 6 Sch. para. 13(2)(g)
- Sch. 9 para. 4l cross-heading words omitted by 2024 asc 6 s. 12(2)
- Sch. 9 para. 4I words omitted by 2024 asc 6 s. 12(3)(a)
- Sch. 9 para. 4M(1) words omitted by 2024 asc 6 s. 12(5)
- Sch. 9 para. 4I(a) words substituted by 2024 asc 6 s. 12(3)(b)
- Sch. 9 para. 4I(b) words substituted by 2024 asc 6 s. 12(3)(c)
- Sch. 9 para. 5F(A1) words substituted by 2024 asc 6 Sch. para. 13(2)(m)
- Sch. 9 para. 5FB words substituted by 2024 asc 6 Sch. para. 13(2)(n)
- Sch. 11 para. 2(cza)(czb) inserted by 2024 asc 6 Sch. para. 13(3)(a)
- Sch. 11 para. 11(1A) words inserted by 2024 asc 6 Sch. para. 13(3)(c)
54 Central rating: liability [F1and reliefs].E+W
(1)A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.
(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 [F2in accordance with Schedule 5A], and
(b)aggregating the amounts found under paragraph (a) above.
(3)A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list.
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)The amount the ratepayer is liable to pay under this section shall be paid to the [F4appropriate national authority].
(9)The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
Textual Amendments
F1Words in s. 54 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. 3(1)(a), 19(2)(a)
F2Words in s. 54(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. 3(1)(b), 19(2)(a)
F3S. 54(4)-(7) 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. 3(1)(c), 19(2)(a)
F4Words in s. 54(8) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(7)
Modifications etc. (not altering text)
C1S. 54 modified by S.I. 1990/608, regs. 4(2)(7), 7
S. 54 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)
C2S. 54 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)
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