- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section 47 of the Local Government Finance Act 1988 (non-domestic rates: discretionary relief) is amended as follows.
(2)In subsection (1) (eligibility for relief) for the words from “the first and second conditions” to “are fulfilled” substitute “the condition mentioned in subsection (3) below is fulfilled”.
(3)Omit subsection (2) (the first eligibility condition).
(4)In subsection (3) (the second eligibility condition) omit “second”.
(5)Omit subsections (3A) to (3D) (the other eligibility conditions).
(6)After subsection (5) insert—
“(5A)So far as a decision under subsection (3) above would have effect where none of section 43(6) above, section 43(6B) above and subsection (5B) below applies, 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.”
(7)Before subsection (9) insert—
“(8A)This section does not apply where the hereditament is an excepted hereditament.”
(8)Sub-paragraph (6) of paragraph 4 of Schedule 8 to the Local Government Finance Act 1988 (contributions regulations for a financial year to be in force by preceding 1 January) does not apply to regulations under that paragraph in their application to the financial year beginning in 2012 so far as they make provision related to the operation of section 47 of that Act as amended by this Act.
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