Rates Act 1984

Parts of hereditaments temporarily unoccupied

4 (1) In subsection (1) of section 25 of the principal Act for the words from " until" to " subsection " there shall be substituted the words " until whichever of the events specified in subsection (1A) of this section first occurs ".

(2) After that subsection there shall be inserted—

“(1A) The events mentioned in subsection (1) of this section are—

(a) the reoccupation of any of the unoccupied part;

(b) the ending of the rate period in which the request was made ;

(c) a further apportionment of the value of the hereditament taking effect under that subsection.

(1B) Where an apportionment of the value of a hereditament under subsection (1) of this section has taken effect in a rate period and, in that or a subsequent rate period, it appears to the rating authority that the part of the hereditament which was unoccupied at the date of the apportionment has continued to be unoccupied but will remain so for a short time only, the rating authority may give further effect to the apportionment by making a determination under this subsection in relation to a specified rate period.

(1C) From the commencement of the rate period to which a determination under subsection (1B) of this section relates until whichever of the events specified in subsection (1D) of this section first occurs the value apportioned to the occupied part shall be treated for rating purposes as if it were the value ascribed to the hereditament in the valuation list.

(1D) The events mentioned in subsection (1C) of this section are—

(a) the reoccupation of any of the unoccupied part;

(b) the ending of the rate period to which the determination relates ;

(c) a further apportionment of the value of the hereditament taking effect under subsection (1) of this section.”

(3) In subsection (2) of that section for the word " subsection " there shall be substituted the word " subsections ".

(4) This paragraph shall have effect for any rate period beginning on or after 1st April 1984 ; and any apportionment which has taken effect under subsection (1) of section 25 of the principal Act before this paragraph comes into force shall cease to have effect on 31st March 1985, unless it has previously ceased to have effect under that subsection or it is the subject of a determination made by virtue of this paragraph in relation to a rate period beginning after that date.