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The Late Night Levy (Application and Administration) Regulations 2012

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Late Night Levy (Application and Administration) Regulations 2012 No. 2730

Late night levy: bands for relevant premises

This section has no associated Explanatory Memorandum

4.—(1) In a case where the relevant premises have a rateable value specified in column 1 of the table in Schedule 1, the premises shall be in the band specified for that rateable value in column 2 of that table.

(2) In all other cases, the relevant premises shall be in Band A except where the relevant premises are in the course of construction, in which case the relevant premises shall be in Band C.

(3) For the purposes of this regulation, in a case where the relevant premises form part only of a hereditament(1) in the local non-domestic rating list for the purposes of Part III of the Local Government Finance Act 1988, the relevant premises shall be treated as having a rateable value equal to the rateable value for the hereditament of which they form part.

(4) For the purposes of this regulation, in a case where the relevant premises comprise two or more hereditaments in the local non-domestic rating list, the relevant premises shall be treated as having a rateable value equal to the rateable value for the hereditament with the higher or highest rateable value.

(1)

A hereditament is defined in section 64 of the Local Government Finance Act 1988 (c. 41).

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