C1C2C3Part III Non-Domestic Rating
Pt. III modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15
Pt. III modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
Local rating
45AF1Unoccupied hereditaments: zero-rating
1
Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
2
The first case is where—
a
the ratepayer is a charity or trustees for a charity, and
b
it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
3
The second case is where—
a
the ratepayer is a registered club for the purposes of F2Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs), and
b
it appears that when the hereditament is next in use—
i
it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
ii
it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)
Pt. III (ss. 41 - 67) amended (25. 9. 1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2) Sch. para.9 (with s. 1)
Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78, (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1
Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28