Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018
Jurisdiction | UK Non-devolved |
Citation | 2018 c. 1 |
Year | 2018 |
(1) In Part 3 of the Local Government Finance Act 1988 (non-domestic rating) , section 43 (occupied hereditaments: liability) is amended as follows.(2) In subsection (4) , after “(4A) ,” insert “ (4E) , ” .(3) After subsection (4D) insert—
(5) In section 44 of that Act (occupied hereditaments: supplementary) , at the end insert—“ subsections (4A) and (4D) ” .(3) After subsection (4B) insert—“ Subject to section 54ZA below, ” .(3) After section 54 insert—
- “(4E) Where subsection (4F) below applies, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—
-
“(8C) In relation to any hereditament in respect of which the subsections of this section mentioned in the first column of the table below each have effect on the day concerned, the chargeable amount shall be calculated in accordance with the corresponding subsection in the second column of the table—
Subsections having effect in respect of hereditament Subsection to be used for calculating chargeable amount Subsections (4A) and (4E) Subsection (4A) Subsections (4E) and (5) Subsection (5) Subsections (4E) and (6A) Subsection (6A) Subsections (4A) , (4E) and (5) Subsection (5) Subsections (4A) , (4E) and (6A) Subsection (6A) Subsections (4E) , (5) and (6A) Subsection (5) Subsections (4A) , (4E) , (5) and (6A) Subsection (5)
Subsections having effect in respect of hereditament | Subsection to be used for calculating chargeable amount |
---|---|
Subsections (4A) and (4E) | Subsection (4A) |
Subsections (4E) and (5) | Subsection (5) |
Subsections (4E) and (6A) | Subsection (6A) |
Subsections (4A) , (4E) and (5) | Subsection (5) |
Subsections (4A) , (4E) and (6A) | Subsection (6A) |
Subsections (4E) , (5) and (6A) | Subsection (5) |
Subsections (4A) , (4E) , (5) and (6A) | Subsection (5) |
- “(10) F is an amount prescribed, or calculated in accordance with provision prescribed—
- (a) in relation to England, by the Secretary of State by regulations;
- (b) in relation to Wales, by the Welsh Ministers by regulations.
- “(4C) Subsection (4D) applies where—
- (a) on a chargeable day, the hereditament is wholly or mainly used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy,
- (b) the chargeable day falls before 1 April 2022, and
- (c) any conditions prescribed by the appropriate national authority by regulations are satisfied on the chargeable day.
- “(1) This section applies where—
- (a) for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,
- (b) on that day (“the chargeable day”) , the condition in subsection (2) is met in relation to any description of hereditament shown against the person's name in the list,
- (c) the chargeable day falls before 1 April 2022, and
- (d) any conditions prescribed by the appropriate national authority by regulations are satisfied on the chargeable day.
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