Part I Non-domestic Rating

England and Wales

2 Sporting rights.

1

Part III of the 1988 Act is amended as set out in subsections (2) to (6) (which provide for the abolition of liability to non-domestic rating in respect of sporting rights).

2

In section 64(4) (relevant hereditaments), paragraph (d) (rights of sporting severed from occupation of land) is omitted.

3

In section 65 (owners and occupiers of hereditaments or land)—

a

in subsection (3), for “subsections (4) to (9) below” there is substituted “ the following provisions of this section ”, and

b

subsection (9) (owners and occupiers of rights of sporting) is omitted.

4

In Schedule 5 (hereditaments exempt from local non-domestic rating), paragraphs 10 (certain fishing rights) and 14(3) (fishing and shooting rights of drainage authorities) are omitted.

5

In Schedule 6 (rateable value of non-domestic hereditaments), after paragraph 2B there is inserted—

2C

1

This paragraph applies where—

a

a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and

b

the right is not severed from the occupation of the land.

2

For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.

3

In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.

6

In paragraph 3 of Schedule 6 (alternative rules for determination of rateable value of certain hereditaments), in sub-paragraphs (1)(a) and (2)(a), for “2B” there is substituted “ 2C ”.