- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
3(1)For any period in a financial year where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph.
(2)This sub-paragraph applies where—
(a)the lands and heritages are within a settlement identified in the rating authority’s rural settlement list for the financial year in which the period falls,
(b)the rateable value of the lands and heritages shown in the valuation roll at the beginning of that financial year is not more than any amount prescribed by the Secretary of State by order, and
(c)during the period concerned—
(i)the whole or part of the lands and heritages is used as a qualifying general store or qualifying post office, or
(ii)any conditions prescribed by the Secretary of State by order are satisfied;
and sub-paragraphs (3) to (5) apply for the purposes of this sub-paragraph.
(3)The whole or part of lands and heritages is used as a qualifying general store for any period in a financial year if—
(a)a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and
(b)such a trade or business is not carried on in any other lands and heritages or part of any lands and heritages, in the settlement concerned.
(4)The whole or part of lands and heritages is used as a qualifying post office for any period in a financial year if—
(a)it is used for the purposes of the Post Office (within the meaning of the [1953 c. 36.] Post Office Act 1953), and
(b)neither the whole nor part of other lands and heritages in the settlement concerned is so used.
(5)Where the whole or part of lands and heritages is used as a qualifying general store or qualifying post office for any period in a financial year, it is not to be treated as ceasing to be so used merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: