SCHEDULES
SCHEDULE 5 Local Government Finance Act 1988: Amendments
Non-domestic rating
38
1
Schedule 6 shall be amended as follows.
2
In paragraph 1 the words “, and parts of them,” shall be omitted.
3
In paragraph 2, in sub-paragraph (1) after “non-domestic hereditament” there shall be inserted “
none of which consists of domestic property and none of which is exempt from local non-domestic rating
”
.
4
In paragraph 2, the following sub-paragraphs shall be inserted after sub-paragraph (1)—
1A
The rateable value of a composite hereditament none of which is exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would reasonably be attributable to the non-domestic use of property.
1B
The rateable value of a non-domestic hereditament which is partially exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.
5
In paragraph 2, in sub-paragraph (6) for the words from
“day the alteration” to the end there shall be substituted “
material day.
”
6
In paragraph 2, the following sub-paragraph shall be inserted after sub-paragraph (6)—
6A
For the purposes of sub-paragraph (6) above—
a
where the determination is occasioned by a proposal for an alteration disputing the accuracy of a previous alteration to the list, the material day is the day by reference to which the matters mentioned in sub-paragraph (7) below fell to be assessed when determining the rateable value with a view to making the disputed alteration;
b
where the determination is occasioned by any proposal for an alteration other than one disputing the accuracy of a previous alteration to the list, the material day is the day the proposal is made;
c
where the determination is occasioned otherwise than by a proposal for an alteration, the material day is the day the alteration is entered in the list.
7
In paragraph 2, in sub-paragraph (7) after paragraph (c) there shall be inserted—
cc
the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament,
8
In paragraph 2, in sub-paragraph (8) for “description” there shall be substituted “
class
”
.
9
In paragraph 2, in sub-paragraph (9) after “(1)” there shall be inserted “
, (1A) or (1B)
”
.
10
In paragraph 2, the following sub-paragraphs shall be inserted after sub-paragraph (10)—
11
For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
12
Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors—
a
the physical characteristics of hereditaments;
b
the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
13
In this paragraph references to the non-domestic use of property are references to use otherwise than in such a manner as to constitute the property domestic property.
11
The following paragraphs shall be inserted after paragraph 2—
2A
1
This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—
a
used for the breeding and rearing of horses or ponies or for either of those purposes; and
b
are occupied together with any agricultural land or agricultural building.
2
The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—
a
such amount as the Secretary of State may by order specify for the purposes of this paragraph; and
b
the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditament as consists of buildings so used and occupied.
3
In this paragraph—
“agricultural land” means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies; and
“agricultural building” shall be construed in accordance with paragraphs 3 to 7 of that Schedule.
2B
1
This paragraph applies where—
a
the rateable value of a hereditament consisting of an area of a caravan site is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force),
b
the area is treated as one hereditament by virtue of regulations under section 64(3)(b),
c
immediately before the day the alteration is entered in the list or (if the alteration is made in pursuance of a proposal) the day the proposal is made, the list includes a hereditament consisting of an area of the caravan site treated as one hereditament by virtue of such regulations, and
d
the area mentioned in paragraph (b) above and the area mentioned in paragraph (c) above are wholly or partly the same.
2
In relation to a caravan pitch which is included both in the area mentioned in sub-paragraph (1)(b) above and in the area mentioned in sub-paragraph (1)(c) above, sub-paragraph (3) below rather than paragraph 2(6) above shall apply as respects the matters mentioned in sub-paragraph (4) below.
3
The matters mentioned in sub-paragraph (4) below shall be taken to be as they were assumed to be for the purposes of determining the rateable value of the hereditament mentioned in sub-paragraph (1)(c) above when that rateable value was last determined.
4
The matters are—
a
the nature of the caravan on the pitch, and
b
the physical state of that caravan.
5
For the purposes of this paragraph—
“caravan” has the same meaning as it has for the purposes of Part I of the Caravan Sites and Control of Development Act 1960, and
“caravan site” means any land in respect of which a site licence is required under Part I of that Act, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to the Act (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.
12
In paragraph 3(1)—
a
for “description” there shall be substituted “
class
”
, and
b
for
“paragraph 2” there shall be substituted “
paragraphs 2 to 2B
”
.
13
In paragraph 3(2) for “paragraph 2” there shall be substituted “
paragraphs 2 to 2B
”
.
14
In paragraph 3, the following sub-paragraphs shall be inserted after sub-paragraph (2)—
3
For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
4
Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—
a
the physical characteristics of hereditaments;
b
the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
15
Paragraph 4 shall be omitted.