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Local Government Finance Act 2012

Part 10: Designation of areas and classes of hereditament

90.Paragraph 39 enables the Secretary of State to make regulations to designate one or more areas in which a proportion of non-domestic rates are to be disregarded from any calculations under paragraph 6, 7, 9, 10, 13, 16, 23, 26, 28 or 30 of the Schedule for a specified period. Paragraph 40 provides equivalent provision for the Secretary of State to make regulations designating one or more classes of hereditament, for which a proportion of non-domestic rates are to be disregarded from any calculations under paragraph 6, 7, 8, 9, 10, 13, 16, 23, 26, 28 or 30 of the Schedule for a specified time. Regulations made under paragraph 39 or 40 may make provision for payments to major precepting authorities to take account of the designated area or class of hereditament. Paragraph 41 enables regulations under paragraph 39 or 40 to include provision requiring a billing authority to make a payment out of the proportion disregarded to a relevant authority. Paragraph 42 allows regulations to make provision for the estimate of amounts to be disregarded and for their reconciliation.

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