4

Subject to subsection (4A) and to section 45A below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

$\frac{A\times B}{C}$

where A, B and C have the meanings given by section 46.

4A

An order may provide that subsection (4) shall have effect as if the following formula were substituted—

$\frac{A\times B}{C\times N}$

where N is such number (greater than one but not greater than two) as may be prescribed.

4B

An order under subsection (4A) may be made—

a

in relation to England, by the Secretary of State;

b

in relation to Wales, by the Welsh Ministers.

45AUnoccupied 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 Schedule 18 to the Finance Act 2002 (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.

3B

The power to make an order under section 45(4A) shall be exercisable by statutory instrument, and no such order shall be made—

a

in the case of an order relating to England, unless a draft of the order has been laid before and approved by resolution of each House of Parliament;

b

in the case of an order relating to Wales, unless a draft of the order has been laid before and approved by resolution of the National Assembly for Wales.