Non-Domestic Rating Act 2023

38 In Schedule 5A (inserted by section 3 of this Act), after paragraph 7 insert—

“8 Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day—

(a) the reference in paragraph 1 to the chargeable amount for a chargeable day is to be read as a reference to the chargeable amount for a chargeable day in respect of a description of hereditament shown against the ratepayer’s name for that day, and

(b) paragraph 6 of this Schedule has effect as if for sub-paragraph (2) there were substituted—

“(2) “A” is—

(a) where the day concerned is a day to which paragraph 3 applies, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament minus G;

(b) in any other case, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament.””