Source: http://www.legislation.gov.uk/ukpga/1988/41/part/III/crossheading/local-rating
Timestamp: 2017-09-22 10:46:00
Document Index: 287030566

Matched Legal Cases: ['art. 6', 'art. 6', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 4', 'art. 2', 'art. 2']

[F2(6A)As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.
F2S. 41(6A)(6B) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 19
[41AF3Local non-domestic rating lists for Welsh billing authorities.E+W
F3S. 41A inserted (3.5.1995) by 1994 c. 19, s. 37 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1) (with art. 6(2)-(5))
(4)For each day on which a hereditament is shown in the list, it must also show [F4the rateable value of the hereditament]
F4Words substituted for s. 42(4)(a)(b) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 20
[42AF5Rural settlement list.E+W
F5S. 42A inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 1; S.I. 1997/2752, art. 2(1) (with art. 2(2))
[F642B Preparation and maintenance of lists.E+W
F6S. 42B inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 1; S.I. 1997/2752, art. 2(1) (with art. 2(2)
(4)Subject to [F7subsections (5) and (6A)] below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—
[F8F9(6A)Where subsection (6B) below applies, [F10or, subject to subsection (6I) below, subsection (6F) below applies,]]the chargeable amount for a chargeable day shall be calculated in accordance with the formula—
(i)the whole or part of the hereditament is used as a qualifying general store [F11, a qualifying food store] or qualifying post office, or
[F8(6CA)A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.
F8(6CB)In subsection (6CA) above the supply of food in the course of catering includes—
(a)it is used for the purposes of [F12a universal service provider (within the meaning of the Postal Services Act 2000) and in connection with the provision of a universal postal provider (within the meaning of that Act)], and
(6E)Where a hereditament or part is used as a qualifying general store or qualifying post office on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in subsection (6C)(b) or (6D)(b) above ceases to be satisfied
[F13F13(6F)This subsection applies where—
F13(6G)The condition is that the hereditament—
F13(6H)For the purposes of subsection (6G) above—
F13(6I)Subsection (6A) above shall not have effect, in relation to a hereditament to which subsection (6F) above applies, on a chargeable day on which paragraph 2A of Schedule 6 to this Act applies in relation to the hereditament.
F13(6J)Subject to subsection (6K) below, subsections (6F) to (6I) above shall cease to have effect at the end of the period of five years beginning with the day on which those subsections come into effect.
F13(6K)The Secretary of State may by order extend or further extend the period mentioned in subsection (6J).
F13(6L)If the period is so extended or further extended—
(7)The amount the ratepayer is liable to pay under this section shall be paid to the [F14billing authority] in whose local non-domestic rating list the hereditament is shown.
[F15(8A)In relation to any hereditament in respect of which both subsection (5) above and subsection (6A) above have effect on the day concerned, the chargeable amount shall be calculated in accordance with subsection (5) above.]
F7Words in s. 43(4) substituted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 2(a); S.I. 1997/2752, art. 2(1) (with art. 2(2))
F8S. 43(6CA)(6CB) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 3(1)(3), 6(2); S.I. 2001/2580, art. 2(2)
F9S. 43(6A)-(6E) inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 2(b); S.I. 1997/2752, art. 2(1) (with art. 2(2))
F10Words in s. 43(6A) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 1(1)(2), 6(2); S.I. 2001/2580, art. 2(2)
F11Words in s. 43(6B)(c)(i) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 3(1)(2), 6(2); S.I. 2001/2580, art. 2(2)
F12Words in s. 43(DA)(a) substituted (26.3.2001) by 2000 c. 26, s. 127(4), Sch. 8 Pt. II para. 21; S.I. 2001/1148, art. 2(2), Sch. (subject to arts. 3-42)
F13S. 43(6F)-(6L) inserted (17.7.2001 for E. for certain purposes and 15.8.2001 for E. in so far as not already in force and otherwiseprosp.) by 2001 c. 14, ss. 1(1)(3), 6(2); S.I. 2001/2580, art. 2
F14Words in s. 43(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 60 (with s. 118(1)(2)(4))
F15S. 43(8A) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 1(1)(4), 6(2); S.I. 2001/2580, art. 2(2)
(2)A is the rateable value shown for the day under section 42(4) above as regards the hereditament . . . F16
(5)Where the [F18billing authority] is a special authority, B is the authority’s non-domestic rating multiplier for the financial year.
F16Words repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 21(2), Sch. 12 Pt. II Note 4
F17S. 44(3) repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 21(3), Sch. 12 Pt. II Note 4
F18Words in s. 44(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.61 (with s. 118(1)(2)(4))
[F1944A Partly occupied hereditaments.E+W
(1)Where a hereditament is shown in a [F20billing authority’s] local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion the rateable value of the hereditament between the occupied and unoccupied parts of the hereditament and to certify the apportionment to the authority.
(a)a [F21billing authority] requires an apportionment under subsection (1) above, and
F19S. 44A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 22
F20Words in s. 44A(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 62(1) (with s. 118(1)(2)(4))
F21Words in s. 44A(6)(a)(8)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 62(2) (with s. 118(1)(2)(4))
(d)on the day the hereditament falls within a [F22class] prescribed by the Secretary of State by regulations.
(7)The amount the ratepayer is liable to pay under this section shall be paid to the [F23billing authority] in whose local non-domestic rating list the hereditament is shown.
[F24(9)For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
F22Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 23(2)
F23Words in s. 45(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.63 (with s. 118(1)(2)(4))
F24S. 45(9)(10) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 23(3)
(2)A is the rateable value shown for the day under section 42(4) above as regards the hereditament . . . F25
(4)Where the [F26billing authority] is a special authority, B is the authority’s non-domestic rating multiplier for the financial year.
F25Words repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1, 2), ss. 139, 194(4), Sch. 5 para. 24, Sch. 12 Pt II Note 4
F26Words in s. 46(4) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.64 (with s. 118(1)(2)(4))
[F2746A Unoccupied hereditaments: new buildings.E+W
F27S. 46A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 25
(1)Where the first and second conditions mentioned in subsections (2) and (3) below [F28or the rural settlement condition and the second condition mentioned in subsection (3) below][F29, or the condition relating to relief for former agricultural premises mentioned in subsection (3C) below and the second condition mentioned in subsection (3) below,] are fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
(a)the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the [F30billing authority] concerned, and
(b)sections [F3143(4) to (6B)] and 44 above, sections 45(4) to (6) and 46 above, [F32regulations under section 58 below or any provision of or made under Schedule 7A below] (as the case may be) shall not apply as regards the day.
(3)The second condition is that, during a period which consists of or includes the chargeable day, a decision of the [F30billing authority] concerned operates to the effect that this section applies as regards the hereditament concerned.
[F33(3A)The rural settlement condition is—
[F34(3C)The condition relating to relief for former agricultural premises is that on the chargeable day section 43(6F) above applies to the hereditament.]
(5)In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under section [F3558 below and of any provision of or made under Schedule 7A below] shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.
(7)A decision under subsection (3) above is invalid as regards a day if made [F36more than six months] after the end of the financial year in which the day falls.
[F37(a)a billing authority; or
(b)a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees][F38; or.
(c)a functional body, within the meaning of the Greater London Authority Act 1999]
F28Words in s. 47(1) inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 3(a); S.I. 1997/2752, art. 2(1) (with art. 2(2))
F29Words in s. 47(1) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 2(1)(2), 6(2); S.I. 2001/2580, art. 2(2)
F30Words in s. 47(1)(a)(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(1) (with s. 118(1)(2)(4))
F31Words in s. 47(1)(b) substituted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 3(a); S.I. 1997/2752, art. 2(1) (with art. 2(2))
F32Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 26(2)
F33S. 47(3A)-(3B) inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 3(b); S.I. 1997/2752, art. 2(1) (with art. 2(2))
F34S. 47(3C) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, s. 2(1)(3), 6(2); S.I. 2001/2580, art. 2(2)
F35Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 26(3)
F36Words in s. 47(7) inserted (1.4.1997) by 1997 c. 29, s. 33(1), Sch. 3 para. 23; S.I. 1997/1097, art. 2(b)(c)
F37Words in s. 47(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(2) (with s. 118(1)(2)(4))
F38S. 47(c) and “; or” immediately preceding it inserted (3.7.2000) by 1999 c. 29, s. 138 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4
(1)This section applies for the purposes of section 47 above [F39(but subsection (5) below does not apply for the purposes of subsection (3B)(a) of that section)].
F39Words in s. 48(1) added (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 4; S.I. 1997/2752, art. 2(1) (with art. 2(2))
(1)A [F40billing authority] may—
(b)it is reasonable for the authority to do so, having regard to the interests of persons [F41liable to pay council tax set by it].
(3)The amount as regards which a reduction or remittance may be made under subsection (1) above is the amount the person would be liable to pay (apart from this section) taking account of anything done under section 47 above [F42, the effect of any regulations under section 58 below, and the effect of any provision of or made under Schedule 7A below.]
F40Words in s. 49(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(1) (with s. 118(1)(2)(4))
F41Words in s. 49(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(2) (with s. 118(1)(2)(4))
F42Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 27