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Local Government Finance Act 1988, Section 54 is up to date with all changes known to be in force on or before 14 February 2025. 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.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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54 Central rating: liability [and 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 [in 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.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)The amount the ratepayer is liable to pay under this section shall be paid to the Secretary of State.
(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
Modifications etc. (not altering text)
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