- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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2.—(1) The Department may, in any year, in accordance with the following provisions reduce or remit any prescribed amount which a person is liable to pay in respect of rates in respect of a specified hereditament where it appears to the Department that—
(a)there are exceptional circumstances; and
(b)without such reduction or remission that person would suffer hardship.
(2) In any case, the amount of the reduction or remission referred to in paragraph (1) shall, subject to the following provisions, be determined by the Department.
(3) Subject to paragraph (5), where a person is liable to pay rates in respect of a specified hereditament at the beginning of a year, the prescribed amount in the case of that hereditament in respect of that year shall be equal to the rateable amount in respect of the hereditament for the whole year.
(4) Subject to paragraph (5), where a person first becomes liable to pay rates in respect of a specified hereditament after the beginning of a year, the prescribed amount in the case of that hereditament in respect of that year shall bear the same proportion to the rateable amount in respect of the hereditament for the whole year as the number of days in relation to which he is liable to pay rates (calculated on the assumption that he will remain so liable until the end of the year in question) bears to the total number of days in the year.
(5) In any case where a specified hereditament is used partly for the purposes of a dwelling house, a private garage or private storage premises and partly for other purposes (“non-domestic purposes”), paragraph (3) or (4), as the case may be, shall apply as if the reference to the rateable amount in respect of that hereditament were a reference to the rateable amount in respect of the non-domestic purposes of the hereditament.
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