- Latest available (Revised)
- Point in Time (15/12/2021)
- Original (As enacted)
Point in time view as at 15/12/2021.
There are currently no known outstanding effects for the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021, Section 1.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)This section applies to the making of a relevant determination in relation to a rating list.
(2)The following are relevant determinations for the purposes of this section—
(a)a determination, for the purposes of compiling or maintaining a rating list (whether or not it is still in force), as to whether a hereditament ought or ought not to be shown in the list;
(b)a determination, for the purposes of maintaining a rating list compiled on 1 April 2017 (whether or not it is still in force), as to the rateable value of a hereditament.
(3)A determination is not a relevant determination for the purposes of this section to the extent that it concerns whether a hereditament or some part of a hereditament—
(a)is or is not domestic property, or
(b)is or is not exempt from non-domestic rating under Schedule 5 to the LGFA 1988.
(4)In making a relevant determination, no account is to be taken of any matter (whether arising before or after the passing of this Act) that is directly or indirectly attributable to coronavirus.
(5)But subsection (4) does not apply to any of the following matters (which, accordingly, may be taken into account in making a relevant determination, whether or not the matter is attributable to coronavirus)—
(a)the physical state of the hereditament in respect of which the determination is made, including whether that state affects the mode or category of occupation of the hereditament;
(b)the quantity of minerals or other substances in or extracted from the hereditament in respect of which the determination is made;
(c)the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament in respect of which the determination is made.
(6)For the purposes of this section, matters attributable to coronavirus include (but are not limited to) anything done by any person—
(a)with a view to compliance with any legislation which concerns the incidence or spread of coronavirus,
(b)with a view to compliance with any other legislation for reasons relating to the incidence or spread of coronavirus, or
(c)in response to, or otherwise in consequence of, any advice or guidance given by a public authority relating to the incidence or spread of coronavirus.
(7)This section applies to a determination made by reference to a day, or a matter as it is assumed to be on a day, which falls before, as well as on or after, the day on which this Act is passed.
(8)In this section—
“
” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);“domestic property” has the meaning given by section 66 of the LGFA 1988;
“hereditament” has the meaning given by section 64 of the LGFA 1988, and the reference in subsection (2)(a) to a determination as to whether a hereditament ought or ought not to be shown in a list includes a determination as to whether something is or is not a hereditament;
“the LGFA 1988” means the Local Government Finance Act 1988;
“rating list” means a local non-domestic rating list or central non-domestic rating list under Part 3 of the LGFA 1988.
(9)The Valuation for Rating (Coronavirus) (England) Regulations 2021 (S.I. 2021/398) (which are superseded by the provision made by this section) are revoked.
Commencement Information
I1S. 1 in force at 15.12.2021, see s. 4(4)(a)
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: