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
Interpretation
C164C4 Hereditaments.
1
A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed.
2
In addition, a right is a hereditament if it is a right to use any land for the purpose of exhibiting advertisements and—
a
the right is let out or reserved to any person other than the occupier of the land, or
b
where the land is not occupied for any other purpose, the right is let out or reserved to any person other than the owner of the land.
F52A
In addition, a right is a hereditament if—
a
it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as—
i
the Secretary of State in relation to England, or
ii
the National Assembly for Wales in relation to Wales,
may by order specify, and
b
the meter is owned by a person other than the consumer of the service.
3
The Secretary of State may make regulations providing that in prescribed cases—
a
anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;
b
anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.
F13A
The Secretary of State may make regulations providing that where on any land there are two or more moorings which—
a
are owned by the same person,
b
are not domestic property, and
c
are separately occupied, or available for separate occupation, by persons other than that person,
a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.
3B
Regulations under subsection (3A) above may provide that—
a
where a valuation officer makes a determination as mentioned in that subsection, he shall, if prescribed conditions are fulfilled, supply prescribed persons with prescribed information;
b
while such a determination is in force—
i
the person who on any day is the owner of the moorings (or the moorings and land) which constitute the hereditament shall be treated for the purposes of sections 43, 44A and 45 above as being in occupation of all of the hereditament on that day; and
ii
no other person shall be treated for those purposes as being in occupation of all or any part of the hereditament on that day.
4
A hereditament is a relevant hereditament if it consists of property of any of the following descriptions—
a
lands;
b
coal mines;
c
mines of any other description, other than a mine of which the royalty or dues are for the time being wholly reserved in kind;
F2d
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e
any right which is a hereditament by virtue of subsection (2) F6or (2A) above.
F35
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F36
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F37
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F37A
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F37B
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F37C
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F37D
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8
A hereditament is non-domestic if either—
a
it consists entirely of property which is not domestic, or
b
it is a composite hereditament.
9
A hereditament is composite if part only of it consists of domestic property.
C210
A hereditament shall be treated as wholly or mainly used for charitable purposes at any time if at the time it is wholly or mainly used for the sale of goods donated to a charity and the proceeds of sale of the goods (after any deduction of expenses) are applied for the purposes of a charity.
11
In subsection (2) above “land” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.
F711A
The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.
11B
In subsection (2A) above “land” includes a wall or other part of a building.
F412
In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.
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