Legalize / United Kingdom / Public General Act

Local Government Finance Act 1988

Type Public General Act

Publication 1988-07-29

Last updated 2026-04-01

State In force

Department Statute Law Database

Source legislation.gov.uk

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(6) If the precepting authority issues no precept to the charging authority for the year, the fact that an amount is included under subsection (3) above does not make the charging authority liable to pay anything to the precepting authority.

(7) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, section 32(4) and 35(3) and (5) above shall be read in accordance with subsection (5) above.

(8) Where the financial year mentioned in subsection (2) above is that beginning in 1990 this section shall have effect as if subsection (3) read—

(3) The charging authority may include among the items listed in section 32(4) above an amount equal to its estimate of the amount of any precept it expects will be issued to it for the year by the precepting authority; and in such a case section 32(4) shall be read accordingly.

Anticipated precepts: supplementary

38

(1) References in this section to the charging authority, the precepting authority and the financial year are to the charging authority, the precepting authority and the financial year mentioned in section 37(2) to (7) above.

(2) Where the charging authority includes under section 37(3) or (4) above an amount equal to that payable under a precept, section 33 above shall have effect as if among the items listed in subsection (3) there were included an amount equal to that payable under the precept, in a case where the precept is stated to be applicable to a part of the authority’s area.

(3) Where the charging authority includes under section 37(3) or (4) above an amount equal to its estimate of the amount of any precept it expects to be issued, in a case where it expects the precept will relate to a part only of its area section 33 above shall have effect as if—

(a) the reference in subsection (2) to an item relating to a part included a reference to an item the authority expects will relate to a part, and

(b) among the items listed in subsection (3) there were included an amount equal to the authority’s estimate of the amount of the precept it expects will be issued to it in relation to a part.

(4) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, sections 33 and 35(3) and (5) above shall be read in accordance with section 37(5) above.

Information

39

(1) An authority which has set an amount or amounts under section 32, 34 or 35 above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amount or amounts in at least one newspaper circulating in the authority’s area.

(2) Failure to comply with subsection (1) above does not make the setting of an amount or amounts invalid.

Multipliers

Standard community charge multipliers

40

(1) A charging authority shall determine a standard community charge multiplier for properties in its area.

(2) If the authority sees fit, different multipliers may be determined for properties of different specified classes.

(3) A specified class is such class as may be specified for the purposes of this section by the authority.

(4) If the Secretary of State so requires by regulations, a multiplier for a prescribed class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0,½, 1 and 1½.

(5) An authority must determine under this section before 1 April 1990.

(6) Once a multiplier has been determined it shall remain effective for all chargeable financial years until varied (whether to comply with a requirement under subsection (4) above or otherwise).

(7) A multiplier as it has effect for a given financial year may only be varied before the year begins.

(8) Regulations under this section in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

(9) A multiplier must be one of the following, namely, 0,½, 1, 1½ or 2.

(10) References to properties are to buildings, self-contained parts of buildings . . . in respect of which persons are or may become subject to standard community charges of the authority.

(11) A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—

(a) the use to which properties are put or are intended to be put;

(b) whether properties are occupied;

(d) the circumstances, other than financial circumstances, of persons subject to standard community charges;

(e) the capacity in which persons are subject to standard community charges;

(f) whether properties fall within a class prescribed in regulations under this section.

(g) the periods for which unoccupied properties have previously been occupied;

(h) the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;

(i) in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.

(11A) The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.

(12) Without prejudice to the generality of subsection (11A) above, a class may be prescribed by reference to one or more of the following factors—

(a) the physical characteristics of properties;

(b) the fact that properties are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions;

(13) An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.

(14) Failure to comply with subsection (13) above does not invalidate the exercise of the power.

(15) The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.

(16) The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.

Part III — Non-Domestic Rating

Local rating

Local rating lists

41

(1) In accordance with this Part the valuation officer for a billing authority in England shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).

(2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards....

(2A) But—

(a) subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and

(b) a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.

(3) A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....

(4) Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

(5) Not later than 31 December preceding a day on which a list is to be compiled the valuation officer shall send to the authority a copy of the list he proposes (on the information then before him) to compile.

(6) As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

(6A) As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.

(6B) As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.

(7) A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.

(8) In compiling and maintaining the list which must be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contents of local lists

42

(1) A local non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, each hereditament which fulfils the following conditions on the day concerned—

(a) it is situated in the authority’s area,

(b) it is a relevant non-domestic hereditament,

(d) it is not a hereditament which must be shown for the day in a central non-domestic rating list.

(2) For each day on which a hereditament is shown in the local list, it must also show whether the hereditament—

(a) consists entirely of property which is not domestic, or

(b) is a composite hereditament.

(3) For each day on which a hereditament is shown in the list, it must also show whether any part of the hereditament is exempt from local non-domestic rating.

(4) For each day on which a hereditament is shown in the list, it must also show the rateable value of the hereditament

(5) The list must also contain such information about hereditaments shown in it as may be prescribed by the appropriate national authority by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.

Occupied hereditaments liability

43

(1) A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—

(a) on the day the ratepayer is in occupation of all or part of the hereditament, and

(b) the hereditament is shown for the day in a local non-domestic rating list in force for the year.

(2) In such a case the ratepayer shall be liable to pay an amount calculated by—

(a) finding the chargeable amount for each chargeable day in accordance with Schedule 4ZA, and

(b) aggregating the amounts found under paragraph (a) above.

(3) A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6CA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6CB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6J) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.

(8) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

(8A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Occupied hereditaments: supplementary

44

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unoccupied hereditaments: liability

45

(1) A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—

(a) on the day none of the hereditament is occupied,

(b) on the day the ratepayer is the owner of the whole of the hereditament,

(d) on the day the hereditament falls within a class prescribed by the appropriate national authority by regulations.

(2) In such a case the ratepayer shall be liable to pay an amount calculated by—

(a) finding the chargeable amount for each chargeable day in accordance with Schedule 4ZB, and

(b) aggregating the amounts found under paragraph (a) above.

(3) A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.

(8) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

(9) For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.

(10) Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—

(a) the physical characteristics of hereditaments;

(b) the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;

Unoccupied hereditaments: supplementary

46

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Discretionary relief

47

(1) Where the condition mentioned in subsection (3) below is 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 billing authority concerned, and

(b) ... regulations under section 57A or 58 below or any provision of or made under Schedule 4ZA, 4ZB or 7A below (as the case may be) shall not apply as regards the day.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The ... condition is that, during a period which consists of or includes the chargeable day, a decision of the billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) A determination under subsection (1)(a) above—

(a) must be such that the chargeable amount for the day is less than the amount it would be apart from this section;

(b) may be such that the chargeable amount for the day is 0;

(5) In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under section 57A or 58 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.

(5A) So far as a decision under subsection (3) above would have effect where neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply, the billing authority may make the decision only if it is satisfied that it would be reasonable for it to do so, having regard to the interests of persons liable to pay council tax set by it.

(5B) This subsection applies on the chargeable day if—

(a) all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations—

(i) none of which is established or conducted for profit, and

(ii) each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts, or

(b) the hereditament—

(i) is wholly or mainly used for purposes of recreation, and

(ii) all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.

(5C) A billing authority in England, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Secretary of State.

(5D) A billing authority in Wales, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Welsh Ministers.

(6) A decision under subsection (3) above may be revoked by a further decision of the authority.

(6A) A decision under subsection (3) by a billing authority in England is invalid as regards a day if—

(a) the day falls before the end of the financial year beginning on 1 April 2022, and

(b) the decision is made more than six months after the end of the financial year in which the day falls.

(6B) A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—

(a) the day falls before the end of the financial year beginning on 1 April 2023, and

(b) the decision is made more than six months after the end of the financial year in which the day falls.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) The appropriate national authority may make regulations containing provision—

(a) requiring notice to be given of any determination or decision;

(b) limiting the power to revoke a decision or vary a determination;

(8A) This section does not apply where the hereditament is an excepted hereditament.

(9) A hereditament is an excepted hereditament if all or part of it is occupied (otherwise than as trustee) by

(a) a billing authority; or

(b) a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees; or

(10) This section does not apply where the hereditament is zero-rated under paragraph 2 of Schedule 4ZB.

Discretionary relief: supplementary

48

(1) This section applies for the purposes of section 47 above (but subsection (5) below does not apply for the purposes of subsection (3B)(a) of that section).

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A hereditament not in use shall be treated as wholly or mainly used for purposes of recreation if it appears that when next in use it will be wholly or mainly used for purposes of recreation.

(4) A hereditament which is wholly unoccupied shall be treated as an excepted hereditament if it appears that when any of it is next occupied the hereditament will be an excepted hereditament.

(5) If a hereditament is wholly unoccupied but it appears that it or any part of it when next occupied will be occupied for particular purposes, the hereditament or part concerned (as the case may be) shall be treated as occupied for those purposes.

Reduction or remission of liability

49

(1) A billing authority may—

(a) reduce any amount a person is liable to pay to it under section 43 or 45 above, or

(b) remit payment of the whole of any amount a person would otherwise be liable to pay to it under section 43 or 45 above.

(2) But an authority may not act under this section unless it is satisfied that—

(a) the ratepayer would sustain hardship if the authority did not do so, and

(b) it is reasonable for the authority to do so, having regard to the interests of persons liable 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 , the effect of any regulations under section 57A or 58 below, and the effect of any provision of or made under Schedule 7A below.

(4) Where an authority acts under this section, section 43 or 45 above shall be construed accordingly as regards the case concerned.

Joint owners or occupiers

50

(1) The appropriate national authority may make such regulations as it sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.

(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3) The regulations may provide for the owner or occupier at the time concerned to be taken to be such one of the owners or occupiers as is identified in accordance with prescribed rules.

(4) The regulations may provide that—

(a) as regards any time when there is only one owner or occupier, section 43 or 45 above (as the case may be) shall apply;

(b) as regards any time when there is more than one owner or occupier, the owners or occupiers shall be jointly and severally liable to pay a prescribed amount by way of non-domestic rate.

(5) The regulations may include provision that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations.

Exemption

51

Schedule 5 below shall have effect to determine the extent (if any) to which a hereditament is for the purposes of this Part exempt from local non-domestic rating.

Central rating

Central rating lists

52

(1) In accordance with this Part the central valuation officer shall compile, and then maintain, lists for England (to be called central non-domestic rating lists).

(2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards ... .

(2A) But—

(a) subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and

(b) a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.

(3) A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....

(4) Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

(5) Not later than 31 December preceding a day on which a list is to be compiled the central valuation officer shall send to the Secretary of State a copy of the list he proposes (on the information then before him) to compile.

(6) As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.

(6A) As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State.

(6B) As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.

(7) A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contents of central lists

53

(1) With a view to securing the central rating en bloc of certain hereditaments, the Secretary of State may by regulations designate a person and prescribe in relation to him one or more descriptions of relevant non-domestic hereditament.

(2) Where the regulations so require, a central non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, the name of the designated person and, against it, each hereditament (wherever situated) which on the day concerned—

(a) is occupied or (if unoccupied) owned by him, and

(b) falls within any description prescribed in relation to him.

(3) For each such day the list must also show against the name of the designated person the rateable value (as a whole) of the hereditaments so shown.

(4) Where regulations are for the time being in force under this section prescribing a description of non-domestic hereditament in relation to a person designated in the regulations (“the previously designated person”), amending regulations altering the designated person in relation to whom that description of hereditament is prescribed may have effect from a date earlier than that on which the amending regulations are made.

(4A) Where, by virtue of subsection (4) above, the designated person in relation to any description of non-domestic hereditament is changed from a date earlier than the making of the regulations,—

(a) any necessary alteration shall be made with effect from that date to a central non-domestic rating list on which any hereditament concerned is shown; and

(b) an order making the provision referred to in paragraph 3(2) of Schedule 6 below and specifying a description of hereditament by reference to the previously designated person shall be treated, with effect from that date, as referring to the person designated by the amending regulations.

(5) A central non-domestic rating list must also contain such information about hereditaments shown in it as may be prescribed by the Secretary of State by regulations.

Central rating: liability

54

(1) A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.

(2) In such a case the ratepayer shall be liable to pay an amount calculated by—

(a) finding the chargeable amount for each chargeable day in accordance with Schedule 5A, and

(b) aggregating the amounts found under paragraph (a) above.

(3) A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority.

(9) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

General

Alteration of lists

55

(1) The Secretary of State may make regulations providing that where a copy of a list has been sent under section 41(5) or 52(5) above and the valuation officer alters the list before it comes into force—

(a) the officer must inform the billing authority or Secretary of State (as the case may be), and

(b) the authority or Secretary of State (as the case may be) must alter the deposited copy accordingly.

(1A) The Welsh Ministers may make regulations providing that where a copy of a list has been sent under section 41ZA(6) or 52ZA(6) and the valuation officer alters the list before it comes into force—

(a) the officer must inform the billing authority or the Welsh Ministers (as the case may be), and

(b) the authority or the Welsh Ministers (as the case may be) must alter their copy accordingly.

(2) The appropriate national authority may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.

(3) The regulations may include provision that where a valuation officer intends to alter a list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

(4) The regulations may include provision—

(a) as to who (other than a valuation officer) may make a proposal for the alteration of a list with a view to its being accurately maintained,

(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal,

(d) as to the procedure for and subsequent to the making of a proposal, and

(dd) as to the circumstances within which and the conditions upon which a proposal may be withdrawn

(e) requiring the valuation officer to inform other prescribed persons of the proposal in a prescribed manner.

(4A) In relation to an English list or a Welsh list, the provision that may be included in the regulations by virtue of subsection (4) includes—

(a) provision about the steps that must be taken before a person may make a proposal for an alteration of the list (which may include steps designed to ensure the person checks the accuracy and completeness of any information on which any decision by the valuation officer has been based and gives the valuation officer an opportunity to consider the results of those checks and alter the list);

(b) provision restricting the circumstances in which any of those steps may be taken and provision about the timing of any step;

(c) provision for valuation officers to impose financial penalties on persons who, in, or in connection with, proposals for the alteration of the list, knowingly, recklessly or carelessly provide information which is false in a material particular.

(4B) If provision is made by virtue of subsection (4A)(c)—

(a) the maximum amount of any penalty that may be specified in, or determined in accordance with, the regulations is £500;

(b) the regulations must require any sum received by a valuation officer by way of penalty to be paid into the appropriate fund;

(c) the regulations may include provision for any penalty to be recovered by the valuation officer concerned as a civil debt due to the officer;

(d) the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to the valuation tribunal.

(5) The regulations may include provision that, where there is a disagreement between a valuation officer and another person making a proposal for the alteration of a list—

(a) about the validity of the proposal; or

(b) about the accuracy of the list,

(5A) In relation to a proposal made by a person to alter an English list or a Welsh list, the provision that may be included in regulations by virtue of subsection (5) includes provision—

(a) about the grounds on which an appeal may be made;

(b) about the matters which are not to be taken into account by the valuation tribunal as part of an appeal;

(c) about the circumstances in which new evidence may be admitted on an appeal, and about the conduct of an appeal in relation to such evidence;

(d) about the payment of fees by ratepayers in relation to appeals, the payment of those fees into the appropriate fund and the circumstances in which those fees are to be refunded.

This subsection is without prejudice to the powers to make regulations conferred by Part 3 of Schedule 11 (tribunals: procedure, orders, etc).

(6) The regulations may include—

(a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

(b) provision requiring the list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

(d) provision requiring the valuation officer to keep for a prescribed period a record of the state of the list before the alteration was made.

(7) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

(a) provision requiring payments or repayments to be made, with or without interest, and

(7A) In relation to England, the regulations may include provision that—

(a) where a valuation officer for a billing authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) ... above, the authority must alter the copy accordingly;

(b) where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.

(7AA) In relation to Wales, the regulations may include provision that—

(a) where a valuation officer for a billing authority has informed the authority of an alteration of a local non-domestic rating list compiled by the officer, the authority must alter its copy of the list accordingly;

(b) where the central valuation officer has informed the Welsh Ministers of an alteration of a central non-domestic rating list compiled for Wales, the Welsh Ministers must alter their copy of the list accordingly.

(7B) For the purposes of subsections (4B)(b) and (5A)(d) “the appropriate fund” means—

(a) where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter an English list, the Consolidated Fund, and

(b) where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter a Welsh list, the Welsh Consolidated Fund.

(8) In this section—

“English list” means—a local non-domestic rating list that has to be compiled for a billing authority in England, orthe central non-domestic rating list that has to be compiled for England;

“valuation tribunal” means—in relation to England, the Valuation Tribunal for England;in relation to Wales, a valuation tribunal established under paragraph 1 of Schedule 11;

“Welsh list” means—a local non-domestic rating list that has to be compiled for a billing authority in Wales, orthe central non-domestic rating list that has to be compiled for Wales.

Valuation and multipliers

56

(1) Schedule 6 below (which contains provisions about valuation for the purposes of this Part) shall have effect.

(2) Schedule 7 below (which contains provisions about multipliers for the purposes of this Part) shall have effect.

Special provision for 1990-95

57

Schedule 7A below (which contains special provision for 1990-95) shall have effect.

Special provision for 1995 onwards

58

(1) In relation to any relevant period the Welsh Ministers may make regulations under this section which apply in relation to Wales.

(2) The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—

(a) as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and

(b) the day falls within the relevant period concerned.

(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).

(4) A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.

(5) Rules prescribed under this section may be framed by reference to such factors as the Welsh Ministers think fit.

(6) Without prejudice to section 143A(2)(b) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.

(7) Without prejudice to section 143A(2)(b) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

(7A) Without prejudice to section 143A(2) and (3) below, regulations under this section may include provision—

(a) imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b) as to appeals relating to things done or not done by such officers.

(8) Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.

(9) In making regulations under this section the Welsh Ministers shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to them and all billing authorities by way of non-domestic rates as regards a particular financial year does not exceed that which it would in their opinion be likely to be apart from the regulations.

(10) For the purposes of this section—

(a) a relevant period is a period of three years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;

(b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

Contributions in aid

59

Where a contribution in aid of non-domestic rating is made in respect of a hereditament which is exempt from local non-domestic rating by virtue of paragraph 19A of Schedule 5 below (property occupied for purposes of visiting forces etc.), the contribution shall be paid to the appropriate national authority.

Pooling

60

Schedule 8 below (which provides for the keeping of non-domestic rating accounts, and for sums to be paid to and by the Welsh Ministers) shall have effect.

Valuation officers

61

(1) The Commissioners of Inland Revenue shall appoint—

(a) a valuation officer for each billing authority, and

(b) the central valuation officer.

(2) The remuneration of, and any expenses incurred by, valuation officers in carrying out their functions under this Part (including the remuneration and expenses of persons, whether or not in the service of the Crown, employed to assist them) shall be paid out of money provided by Parliament.

Administration

62

Schedule 9 below (which contains provisions about administration, including collection and recovery) shall have effect.

Death

63

(1) The appropriate national authority may make such regulations as it sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate.

(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3) The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

(4) The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.

(5) The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.

(6) The regulations may provide that proceedings (whether by way of appeal under regulations under section 55 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

Interpretation

Hereditaments

64

(1) A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed.

(2) In addition, a right is a hereditament if it is a right to use any land for the purpose of exhibiting advertisements and—

(a) the right is let out or reserved to any person other than the occupier of the land, or

(b) where the land is not occupied for any other purpose, the right is let out or reserved to any person other than the owner of the land.

(2A) In addition, a right is a hereditament if—

(a) it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as the appropriate national authority may by order specify, and

(b) the meter is owned by a person other than the consumer of the service.

(3) The appropriate national authority may make regulations providing that in prescribed cases—

(a) anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;

(b) anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.

(3ZA) In relation to England, where—

(a) two or more hereditaments (whether in the same building or otherwise) are occupied by the same person,

(b) the hereditaments meet the contiguity condition (see subsection (3ZC)), and

(c) none of the hereditaments is used for a purpose which is wholly different from the purpose for which any of the other hereditaments is used,

the hereditaments shall be treated as one hereditament.

(3ZB) In relation to England, where—

(a) two or more hereditaments (whether in the same building or otherwise) are—

(i) owned by the same person, and

(ii) unoccupied,

(b) the hereditaments—

(i) ceased to be occupied on the same day, and

(ii) have each remained unoccupied since that day,

(c) immediately before that day, the hereditaments were, or formed part of, a single hereditament by virtue of subsection (3ZA), and

(d) the hereditaments meet the contiguity condition (see subsection (3ZC)),

the hereditaments shall be treated as one hereditament.

(3ZC) The hereditaments meet the contiguity condition if—

(a) at least two of the hereditaments are contiguous, and

(b) where not all of the hereditaments are contiguous with each other—

(i) one or more of the other hereditaments is contiguous with one or more of the hereditaments falling within paragraph (a), and

(ii) each of the remaining hereditaments (if any) is contiguous with at least one hereditament that falls within sub-paragraph (i) or this sub-paragraph.

(3ZD) For the purposes of subsection (3ZC) two hereditaments are contiguous if—

(a) some or all of a wall, fence or other means of enclosure of one hereditament forms all or part of a wall, fence or other means of enclosure of the other hereditament, or

(b) the hereditaments are on consecutive storeys of a building and some or all of the floor of one hereditament lies directly above all or part of the ceiling of the other hereditament,

and hereditaments occupied or owned by the same person are not prevented from being contiguous under paragraph (a) or (b) merely because there is a space between them that is not occupied or owned by that person.

(3A) The appropriate national authority may make regulations providing that where on any land there are two or more moorings which—

(a) are owned by the same person,

(b) are not domestic property, and

a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.

(3B) Regulations under subsection (3A) above may provide that—

(a) where a valuation officer makes a determination as mentioned in that subsection, he shall, if prescribed conditions are fulfilled, supply prescribed persons with prescribed information;

(b) while such a determination is in force—

(i) the person who on any day is the owner of the moorings (or the moorings and land) which constitute the hereditament shall be treated for the purposes of sections 43, 44A and 45 above as being in occupation of all of the hereditament on that day; and

(ii) no other person shall be treated for those purposes as being in occupation of all or any part of the hereditament on that day.

(4) A hereditament is a relevant hereditament if it consists of property of any of the following descriptions—

(a) lands;

(b) coal mines;

(c) mines of any other description, other than a mine of which the royalty or dues are for the time being wholly reserved in kind;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) any right which is a hereditament by virtue of subsection (2) or (2A) above.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) A hereditament is non-domestic if either—

(a) it consists entirely of property which is not domestic, or

(b) it is a composite hereditament.

(9) A hereditament is composite if part only of it consists of domestic property.

(10) A hereditament shall be treated as wholly or mainly used for charitable purposes at any time if at the time it is wholly or mainly used for the sale of goods donated to a charity and the proceeds of sale of the goods (after any deduction of expenses) are applied for the purposes of a charity.

(11) In subsection (2) above “land” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.

(11A) The appropriate national authority may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.

(11B) In subsection (2A) above “land” includes a wall or other part of a building.

(12) In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.

Owners and occupiers

65

(1) The owner of a hereditament or land is the person entitled to possession of it.

(2) Whether a hereditament or land is occupied, and who is the occupier, shall be determined by reference to the rules which would have applied for the purposes of the 1967 Act had this Act not been passed (ignoring any express statutory rules such as those in sections 24 and 46A of that Act).

(3) Subsections (1) and (2) above shall have effect subject to the following provisions of this section.

(4) Regulations under section 64(3) above may include rules for ascertaining—

(a) whether the different hereditaments or the one hereditament (as the case may be) shall be treated as occupied or unoccupied;

(b) who shall be treated as the owner or occupier of the different hereditaments or the one hereditament (as the case may be).

(5) A hereditament which is not in use shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of there being kept in or on the hereditament plant, machinery or equipment—

(a) which was used in or on the hereditament when it was last in use, or

(b) which is intended for use in or on the hereditament.

(6) A hereditament shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of—

(a) the use of it for the holding of public meetings in furtherance of a person’s candidature at a parliamentary or local government election, or

(b) if it is a house, the use of a room in it by a returning officer for the purpose of taking the poll in a parliamentary or local government election.

(7) In subsection (6) above “returning officer” shall be construed in accordance with section 24 or 35 of the Representation of the People Act 1983 (as the case may be).

(8) A right which is a hereditament by virtue of section 64(2) above shall be treated as occupied by the person for the time being entitled to the right.

(8A) In a case where—

(a) land consisting of a hereditament is used (permanently or temporarily) for the exhibition of advertisements or for the erection of a structure used for the exhibition of advertisements,

(b) section 64(2) above does not apply, and

the hereditament shall be treated as occupied by the person permitting it to be so used or, if that person cannot be ascertained, its owner.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Domestic property

66

(1) Subject to subsections (2), (2B) , (2BB) and 2E below, property is domestic if—

(a) it is used wholly for the purposes of living accommodation,

(b) it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property falling within paragraph (a) above,

(c) it is a private garage which either has a floor area of 25 square metres or less or is used wholly or mainly for the accommodation of a private motor vehicle, or

(d) it is private storage premises used wholly or mainly for the storage of articles of domestic use.

(1A) Property in England is also domestic if—

(a) it is used wholly or mainly for the activity mentioned in subsection (1B), and

(b) it is situated in or on property which is—

(i) used wholly for the purposes of living accommodation, or

(ii) a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation.

(1B) That activity is the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 2006, where—

(a) the majority of the electricity or heat is generated or produced for use by such persons as may be in the living accommodation, or

(b) the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be.

(2) Property is not domestic property if it is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation—

(a) which is provided for short periods to individuals whose sole or main residence is elsewhere, and

(b) which is not self-contained self-catering accommodation provided commercially.

(2A) Subsection (2) above does not apply if—

(a) it is intended that within the year beginning with the end of the day in relation to which the question is being considered, short-stay accommodation will not be provided within the hereditament for more than six persons simultaneously; and

(b) the person intending to provide such accommodation intends to have his sole or main residence within that hereditament throughout any period when such accommodation is to be provided, and that any use of living accommodation within the hereditament which would, apart from this subsection, cause any part of it to be treated as non-domestic, will be subsidiary to the use of the hereditament for, or in connection with, his sole or main residence.

(2AA) Subsection (2B) applies only in so far as this Part applies in relation to England.

(2B) A building or self-contained part of a building is not domestic property if—

(a) the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more, ...

(b) on that day his interest in the building or part is such as to enable him to let it for such periods.

(c) the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more in the year prior to the year beginning with the end of the day in relation to which the question referred to in paragraph (a) is being considered, and

(d) the short periods for which it was so let amounted in total to at least 70 days.

(2BA) Subsection (2BB) applies only in so far as this Part applies in relation to Wales.

(2BB) A building or self-contained part of a building is not domestic property if each of the following paragraphs apply in relation to it—

(a) the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered (“year A”), the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more;

(b) on that day the relevant person’s interest in the building or part is such as to enable the person to let it for such periods;

(c) the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more in the year prior to the year beginning with end of the day in relation to which the question referred to in paragraph (a) is being considered immediately preceding year A;

(d) the short periods for which it was so let—

(i) amounted in total to at least 182 days; or

(ii) taken together with the short periods for which one or more other buildings or self-contained parts of a building so let, amounted to an average of at least 182 days for each building or self-contained part of a building included within the calculation; where each building or self-contained part of the building included in the calculation—

(aa) is not included in another calculation under this sub-paragraph for the year in relation to which the question is being considered,

(bb) is situated at the same location or in very close proximity to all of the other buildings or self-contained parts of a building included in the calculation, and

(cc) is so let as part of the same business or connected businesses.

(2BBA) If a building or self-contained part of a building was not let for at least 182 days in the year immediately preceding year A, it is to be taken to have been so let for the purpose of subsection (2BB)(d)(i) or (ii) if it was let for a total of at least 182 days when calculated as an average of the number of days it was let per year either—

(a) in the two years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—

(i) in the year immediately preceding that day, and

(ii) in the year beginning two years immediately preceding that day, or

(b) in the three years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—

(i) in the year immediately preceding that day,

(ii) in the year beginning two years immediately preceding that day, and

(iii) in the year beginning three years immediately preceding that day.

(2BBB) The number of days for which a building or self-contained part of a building is let or is intended to be available for letting includes, for the purpose of subsection (2BB), up to 14 days where the building, or part of the building, is let or intended to be available for letting—

(a) under an arrangement with a charity registered in accordance with section 30 of the Charities Act 2011, and

(b) for use free of charge by the charity’s beneficiaries as self-catering accommodation for short periods.

(2BC) For the purposes of subsection (2B) subsections (2B) and (2BB) the relevant person is—

(a) where the building or self-contained part is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building or self-contained part; and

(b) in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to that interest.

(2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2D) Subsection (2B) and subsection (2BB) above do not apply where the building or self-contained part is used as the sole or main residence of any person . . .

(2E) Property is not domestic property if it is overnight accommodation which is the subject of a timeshare contract within the meaning of the Timeshare, Holiday Products, Resale and Exchange Contracts Regulations 2010.

(3) Subsection (1) above does not apply in the case of a pitch occupied by a caravan, but if in such a case the caravan is the sole or main residence of an individual, the pitch and the caravan, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property

(4) Subsection (1) above does not apply in the case of a mooring occupied by a boat, but if in such a case the boat is the sole or main residence of an individual, the mooring and the boat, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property.

(4A) Subsection (3) or (4) above does not have effect in the case of a pitch occupied by a caravan, or a mooring occupied by a boat, which is an appurtenance enjoyed with other property to which subsection (1)(a) above applies

(5) Property not in use is domestic if it appears that when next in use it will be domestic.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Whether anything is a caravan shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8A) In this section—

“business” includes—

(a) any activity carried on by a body of persons, whether corporate or unincorporate, and

(b) any activity carried on by a charity;

“commercially” means on a commercial basis, and with a view to the realisation of profits; and

“relevant leasehold interest” means an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.

(9) The appropriate national authority may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of this Part.

Interpretation: other provisions

67

(1) Unless the context otherwise requires, references to lists are to local and central non-domestic rating lists.

(1A) Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).

(2) Unless the context otherwise requires, references to valuation officers are to valuation officers for billing authorities and the central valuation officer.

(3) A right or other property is a hereditament on a particular day if (and only if) it is a hereditament immediately before the day ends.

(4) A hereditament is relevant, non-domestic, composite, unoccupied or wholly or partly occupied on a particular day if (and only if) it is relevant, non-domestic, composite, unoccupied or wholly or partly occupied (as the case may be) immediately before the day ends.

(5) For the purpose of deciding the extent (if any) to which a hereditament consists of domestic property on a particular day, or is a Crown hereditament on a particular day, or is exempt from local non-domestic rating on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.

(5A) In subsection (5) above “Crown hereditament” has the same meaning as in section 65A above.

(6) A person is the owner, or in occupation of all or part, of a hereditament on a particular day if (and only if) he is its owner or in such occupation (as the case may be) immediately before the day ends.

(7) Any paragraph of Schedule 4ZA, 4ZB or 5A applies on a particular day if (and only if) it applies immediately before the day ends.

(8) For the purpose of deciding what is shown in a list for a particular day the state of the list as it has effect immediately before the day ends shall be treated as having been its state throughout the day; and “effect” here includes any effect which is retrospective by virtue of an alteration of the list.

(9) A hereditament shall be treated as shown in a central non-domestic rating list for a day if on the day it falls within a class of hereditament shown for the day in the list; and for this purpose a hereditament falls within a class on a particular day if (and only if) it falls within the class immediately before the day ends.

(9A) In subsection (9) above “class” means a class expressed by reference to whether hereditaments—

(a) are occupied or owned by a person designated under section 53(1) above, and

(b) fall within any description prescribed in relation to him under section 53(1).

(10) A charity is an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only.

(10A) The times at which a club is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs)—

(a) shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but

(b) shall, where its registration is cancelled with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is cancelled and ending with the cancellation of its registration.

(11) The 1967 Act is the General Rate Act 1967.

(12) Nothing in a private or local Act passed before this Act shall have the effect that a hereditament is exempt as regards non-domestic rating, or prevent a person being subject to a non-domestic rate, or prevent a person being designated or a description of hereditament being prescribed under section 53 above.

(12A) References to “the appropriate national authority” are—

(a) in relation to England, to the Secretary of State;

(b) in relation to Wales, to the Welsh Ministers.

(13) This section and sections 64 to 66 above apply for the purposes of this Part.

Part IV — Precepts and Levies

Precepts

Precepts to be issued

68

Precepted authorities

69

General and special expenses

70

Substituted precepts

71

Statement as to payment of precept

72

Information

73

Levies

74

(1) In this section “levying body” means any body which—

(a) is established by or under an Act,

(b) apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and

(2) Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.

(2A) The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 ... or Part 1 of the Local Government and Public Involvement in Health Act 2007 .

(3) The regulations may include provision—

(a) as to when levies are to be issued;

(b) imposing a maximum limit on levies;

(d) conferring a power to issue levies by way of substitute for others;

(e) as to the payment (in instalments or otherwise) of amounts in respect of which levies are issued;

(f) conferring a right to interest on anything unpaid.

(4) The regulations may include provision—

(a) that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;

(b) that a county council making calculations in accordance with section 42A or 43 of that Act (originally or by way of substitute) may anticipate a levy;

(bb) that the Greater London Authority in making calculations in accordance with sections 85 and 86 of the Greater London Authority Act 1999 (originally or by way of substitute) in the case of any constituent body (within the meaning of those sections), except the Mayor's Office for Policing and Crime (for which separate provision is made), may anticipate a levy;

(d) as to the treatment of any levy actually issued.

(5) The regulations may include—

(a) provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit);

(b) provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above.

(6) In this section “Act” includes a private or local Act.

(7) For the purposes of this section—

(a) a Welsh joint planning board constituted under section 2(1B) of the Town and Country Planning Act 1990; . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

shall be treated as a levying body with respect to which regulations may be made under subsection (2) above.

(8) For the purposes of this section—

(a) a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009 shall be treated as a levying body with respect to which regulations may be made under subsection (2), and

(b) the reference in that subsection to the council concerned shall be treated as a reference to the combined authority's constituent councils.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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