C2C3C4Part 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
C147 Discretionary relief.
1
Where F11the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
a
the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the F1billing authority concerned, and
F122
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
F163A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F163D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
A determination under subsection (1)(a) above—
a
must be such that the chargeable amount for the day is less than the amount it would be apart from this section;
b
may be such that the chargeable amount for the day is 0;
c
may be varied by a further determination of the authority under subsection (1)(a) above.
5
In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under F8section 57A or 58 below and of any provision of or made under Schedule 7A below shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.
F145A
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.
6
A decision under subsection (3) above may be revoked by a further decision of the authority.
7
A decision under subsection (3) above is invalid as regards a day if made F4more than six months after the end of the financial year in which the day falls.
8
The Secretary of State may make regulations containing provision—
a
requiring notice to be given of any determination or decision;
b
limiting the power to revoke a decision or vary a determination;
c
as to other matters incidental to this section.
F158A
This section does not apply where the hereditament is an excepted hereditament.
9
A hereditament is an excepted hereditament if all or part of it is occupied (otherwise than as trustee) by
F5a
a billing authority; or
b
a precepting authority, other than the Receiver for the Metropolitan Police District or charter trusteesF6; or
c
a functional body, within the meaning of the Greater London Authority Act 1999.
F1010
This section does not apply where the hereditament is zero-rated under section 45A.
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