Rating (Empty Properties) Act 2007

Document Number:2007 CHAPTER 9
Coming into force:Coming into force on the 19/07/2007

An Act to make provision for and in connection with the liability of owners of unoccupied hereditaments to a non-domestic rate.

[19 th July 2007]

Most Gracious Sovereign,

We, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the increases in non-domestic rating receipts resulting from the provisions hereinafter made; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted, by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

1 Unoccupied hereditaments: chargeable amount

(1) In section 45 of the Local Government Finance Act 1988 (c. 41) (unoccupied hereditaments: liability) , for subsection (4) (determination of chargeable amount) substitute—

“(4) Subject to subsection (4 A) and to section 45 A below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

where A, B and C have the meanings given by section 46.

(4 A) An order may provide that subsection (4) shall have effect as if the following formula were substituted—

where N is such number (greater than one but not greater than two) as may be prescribed.

(4 B) An order under subsection (4 A) may be made—

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

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

(2) After that section insert—

“45 AUnoccupied hereditaments: zero-rating

(1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.

(2) The first case is where—

(a) the ratepayer is a charity or trustees for a charity, and

(b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

(3) The second case is where—

(a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) , and

(b) it appears that when the hereditament is next in use—

(i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or

(ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.”.

(3) In section 143 of that Act (orders and regulations)...

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