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Local Government Finance Act 1988

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43 Occupied hereditaments liability. E+W

(1)A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—

(a)on the day the ratepayer is in occupation of all or part of the hereditament, and

(b)the hereditament is shown for the day in a local non-domestic rating list in force for the year.

(2)In such a case the ratepayer shall be liable to pay an amount calculated by—

(a)finding the chargeable amount for each chargeable day, and

(b)aggregating the amounts found under paragraph (a) above.

(3)A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.

(4)Subject to [F1subsections (5) and (6A)] below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

(5)Where subsection (6) applies the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

(6)This subsection applies where on the day concerned the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

[F2F3(6A)Where subsection (6B) below applies, [F4or, subject to subsection (6I) below, subsection (6F) below applies,]]the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

(6B)This subsection applies where—

(a)on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,

(b)the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of that year is not more than any amount prescribed by the Secretary of State by order, and

(c)on the day concerned—

(i)the whole or part of the hereditament is used as a qualifying general store [F5, a qualifying food store] or qualifying post office, or

(ii)any conditions prescribed by the Secretary of State by order are satisfied;

and subsections (6C) to (6E) below apply for the purposes of this subsection.

(6C)A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—

(a)a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and

(b)such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.

[F2(6CA)A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.

F2(6CB)In subsection (6CA) above the supply of food in the course of catering includes—

(a)any supply of food for consumption on the premises on which it is supplied; and

(b)any supply of hot food for consumption off those premises;

and for the purposes of paragraph (b) above “hot food” means food which, or any part of which—

(i)has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature; and

(ii)is at the time of supply above that temperature.]

(6D)A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—

(a)it is used for the purposes of [F6a universal service provider (within the meaning of the Postal Services Act 2000) and in connection with the provision of a universal postal provider (within the meaning of that Act)], and

(b)no other hereditament, or part of a hereditament, in the settlement concerned is so used.

(6E)Where a hereditament or part is used as a qualifying general store or qualifying post office on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in subsection (6C)(b) or (6D)(b) above ceases to be satisfied

[F7F7(6F)This subsection applies where—

(a)on the day concerned the condition mentioned in subsection (6G) below is fulfilled in respect of the hereditament; and

(b)the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the chargeable financial year is not more than any amount prescribed by the Secretary of State by order.

F7(6G)The condition is that the hereditament—

(a)consists wholly or mainly of land or buildings which were, on at least 183 days during the period of one year ending immediately before this subsection comes into effect, agricultural land or agricultural buildings for the purposes of the exemption under paragraph 1 of Schedule 5 to this Act; and

(b)includes land or a building which is not agricultural for the purposes of that exemption but was agricultural for those purposes on at least 183 days during the period mentioned in paragraph (a) above.

F7(6H)For the purposes of subsection (6G) above—

(a)in relation to any hereditament which includes property which is domestic within the meaning of section 66 below, paragraph (a) has effect as if that part of the hereditament which does not consist of such property were the entire hereditament; and

(b)a building which has replaced a building which was an agricultural building for the purposes of the exemption mentioned in that subsection (“the original building”) is to be treated as if it were the original building.

F7(6I)Subsection (6A) above shall not have effect, in relation to a hereditament to which subsection (6F) above applies, on a chargeable day on which paragraph 2A of Schedule 6 to this Act applies in relation to the hereditament.

F7(6J)Subject to subsection (6K) below, subsections (6F) to (6I) above shall cease to have effect at the end of the period of five years beginning with the day on which those subsections come into effect.

F7(6K)The Secretary of State may by order extend or further extend the period mentioned in subsection (6J).

F7(6L)If the period is so extended or further extended—

(a)subsection (6F) above cannot apply to a hereditament after the end of the period of five years beginning with the day on which it first applies; and

(b)where a hereditament to which subsection (6F) above applies (“the original hereditament”) includes land or a building which is subsequently included in a different hereditament, that subsection cannot apply to the different hereditament after the end of the period of five years beginning with the day on which it first applies to the original hereditament.]

(7)The amount the ratepayer is liable to pay under this section shall be paid to the [F8billing authority] in whose local non-domestic rating list the hereditament is shown.

(8)The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

[F9(8A)In relation to any hereditament in respect of which both subsection (5) above and subsection (6A) above have effect on the day concerned, the chargeable amount shall be calculated in accordance with subsection (5) above.]

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Amendments (Textual)

F1Words in s. 43(4) substituted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 2(a); S.I. 1997/2752, art. 2(1) (with art. 2(2))

F2S. 43(6CA)(6CB) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 3(1)(3), 6(2); S.I. 2001/2580, art. 2(2)

F4Words in s. 43(6A) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 1(1)(2), 6(2); S.I. 2001/2580, art. 2(2)

F5Words in s. 43(6B)(c)(i) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 3(1)(2), 6(2); S.I. 2001/2580, art. 2(2)

F7S. 43(6F)-(6L) inserted (17.7.2001 for E. for certain purposes and 15.8.2001 for E. in so far as not already in force and otherwiseprosp.) by 2001 c. 14, ss. 1(1)(3), 6(2); S.I. 2001/2580, art. 2

F8Words in s. 43(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 60 (with s. 118(1)(2)(4))

F9S. 43(8A) inserted (15.8.2001 for E. and otherwiseprosp.) by 2001 c. 14, ss. 1(1)(4), 6(2); S.I. 2001/2580, art. 2(2)

Modifications etc. (not altering text)

C3S. 43 modified by S.I. 1990/608, reg. 7

S. 43 modified (1.4.1992) by S.I. 1992/557, art. 3(a)

S. 43 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)

C4S. 43(4)-(6E) modified (E.) (for the relevant period 1.4.2000 - 31.3.2005) by S.I. 1999/3379, Pt. (regs. 3-14) Sch. 2 paras. 4(1)(2), 5(1)(2), 6(1)(2) (with Sch. 4 Pt. 2)

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