Business Rate Supplements Act 2009
2009 CHAPTER 7
Commentary on Sections
Liability to business rate supplements
Section 16: Interaction with BID levy
46.This section enables levying authorities to offset the payment of BID levies under Part 4 of the Local Government Act 2003 against BRS liability. Where the levying authority decides to do this, the BRS chargeable amount is determined by deducting the amount of a ratepayer’s liability for the BID levy from their potential liability for the BRS. Subsection (4) prevents BID levies being offset against BRS liability unless the authority’s approach to offsetting has been set out in the final BRS prospectus or is in line with an agreed variation and requires that a consistent approach is taken to all BIDs in the levying authority’s area. Subsection (5) applies subsections (1) to (4) to BRS-BIDs established under Schedule 2 to the Act.
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