- Latest available (Revised)
- Point in Time (20/12/2023)
- Original (As enacted)
Version Superseded: 01/04/2024
Point in time view as at 20/12/2023. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Local Government Act 2003, Section 61 is up to date with all changes known to be in force on or before 02 September 2024. 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)Section 43 of the 1988 Act (occupied hereditaments: liability) is amended as follows.
(2)In subsection (4) (which, subject to subsections (5) and (6A), shows how the chargeable amount for a chargeable day is to be calculated) after “subsections” there is inserted “ (4A), ”.
(3)After subsection (4) there is inserted—
“(4A)Where subsection (4B) below applies, the chargeable amount for a chargeable day shall be calculated—
(a)in relation to England, in accordance with the formula—
(b)in relation to Wales, in accordance with the formula—
(4B)This subsection applies—
(a)in relation to England, where—
(i)the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the Secretary of State by order,
(ii)on the day concerned any conditions prescribed by the Secretary of State by order are satisfied, and
(iii)the ratepayer has made an application for the purposes of this subsection to the billing authority concerned by such date as may be prescribed by the Secretary of State by order,
(b)in relation to Wales, where—
(i)the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the National Assembly for Wales by order, and
(ii)on the day concerned any conditions prescribed by the National Assembly for Wales by order are satisfied.
(4C)An application under subsection (4B)(a)(iii) above shall be made in such form, and contain such information, as may be prescribed by the Secretary of State by order.
(4D)If the ratepayer—
(a)makes a statement in an application under subsection (4B)(a)(iii) above which he knows to be false in a material particular, or
(b)recklessly makes a statement in such an application which is false in a material particular,
he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.”
(4)For subsection (8A) there is substituted—
“(8A)In relation to any hereditament in respect of which both subsections (4A) and (6A) above (but not subsection (5) above) have effect on the day concerned, the chargeable amount—
(a)in relation to England, shall be calculated in accordance with subsection (6A) above,
(b)in relation to Wales, shall be calculated in accordance with whichever of subsections (4A) and (6A) above produces the smaller amount.
(8B)In relation to any hereditament in respect of which—
(a)subsections (4A), (5) and (6A) above each have effect on the day concerned,
(b)subsections (4A) and (5) above both have effect on that day, or
(c)subsections (5) and (6A) above both have effect on that day,
the chargeable amount shall be calculated in accordance with subsection (5) above.”
(5)In section 44 of the 1988 Act (occupied hereditaments: supplementary) after subsection (6) there is inserted—
“(7)Subject to subsection (8) below, D is the small business non-domestic rating multiplier for the financial year.
(8)Where the billing authority is a special authority, D is the authority’s small business non-domestic rating multiplier for the financial year.
(9)E is such amount as may be prescribed—
(a)in relation to England, by the Secretary of State by order,
(b)in relation to Wales, by the National Assembly for Wales by order.”
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 61(6)(7) repealed (1.4.2012) by Localism Act 2011 (c. 20), s. 240(3)(f), Sch. 25 Pt. 10; S.I. 2012/628, art. 5(c); S.I. 2012/887, art. 3(c)
Commencement Information
I1S. 61(1)-(7) in force at 27.11.2003 for W. by S.I. 2003/3034, art. 2, Sch. 1 Pt. I
I2S. 61(1)(2)(4) in force at 1.4.2005 for E. by S.I. 2004/3132, art. 3(2)(a)
I3S. 61(3)(5) in force at 25.11.2004 for specified purposes for E. by S.I. 2004/3132, art. 3(1)(a)
I4S. 61(3)(5) in force at 1.4.2005 for E. in so far as not already in force by S.I. 2004/3132, art. 3(2)(a)
I5S. 61(6)(7) in force at 27.11.2003 by S.I. 2003/3034, art. 2, Sch. 1 Pt. I
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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: