Business Rate Supplements Act 2009

1 Power to impose a BRS E+W

(1) A levying authority has power to impose a levy, to be called a “business rate supplement” (referred to in this Act as a “BRS”), on non-domestic ratepayers in its area.

(2) The purpose of imposing a BRS is to raise money for expenditure on a project that the authority is satisfied will promote economic development in its area.

(3) A person is a “non-domestic ratepayer” in the area of a levying authority if the person is, as regards a hereditament in the authority's area, subject to a non-domestic rate under—

(a) section 43 of the 1988 Act (occupiers of properties), or

(b) section 45 of that Act (owners of empty properties).

(4) “The 1988 Act” means the Local Government Finance Act 1988 (c. 41).

Commencement Information

I1 S. 1 in force at 19.8.2009 for E. by S.I. 2009/2202, art. 2