Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021

1 Determinations in respect of certain non-domestic rating lists

(1) This section applies to the making of a relevant determination in relation to a rating list.

(2) The following are relevant determinations for the purposes of this section—

(a) a determination, for the purposes of compiling or maintaining a rating list (whether or not it is still in force), as to whether a hereditament ought or ought not to be shown in the list;

(b) a determination, for the purposes of maintaining a rating list compiled on 1 April 2017 (whether or not it is still in force), as to the rateable value of a hereditament.

(3) A determination is not a relevant determination for the purposes of this section to the extent that it concerns whether a hereditament or some part of a hereditament—

(a) is or is not domestic property, or

(b) is or is not exempt from non-domestic rating under Schedule 5 to the LGFA 1988.

(4) In making a relevant determination, no account is to be taken of any matter (whether arising before or after the passing of this Act) that is directly or indirectly attributable to coronavirus.

(5) But subsection (4) does not apply to any of the following matters (which, accordingly, may be taken into account in making a relevant determination, whether or not the matter is attributable to coronavirus)—

(a) the physical state of the hereditament in respect of which the determination is made, including whether that state affects the mode or category of occupation of the hereditament;

(b) the quantity of minerals or other substances in or extracted from the hereditament in respect of which the determination is made;

(c) the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament in respect of which the determination is made.

(6) For the purposes of this section, matters attributable to coronavirus include (but are not limited to) anything done by any person—

(a) with a view to compliance with any legislation which concerns the incidence or spread of coronavirus,

(b) with a view to compliance with any other legislation for reasons relating to the incidence or spread of coronavirus, or

(c) in response to, or otherwise in consequence of, any advice or guidance given by a public authority relating to the incidence or spread of coronavirus.

(7) This section applies to a determination made by reference to a day, or a matter as it is assumed to be on a day, which falls before, as well as on or after, the day on which this Act is passed.

(8) In this section—

• “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);

• “domestic property” has the meaning given by section 66 of the LGFA 1988;

• “hereditament” has the meaning given by section 64 of the LGFA 1988, and the reference in subsection (2)(a) to a determination as to whether a hereditament ought or ought not to be shown in a list includes a determination as to whether something is or is not a hereditament;

• “the LGFA 1988” means the Local Government Finance Act 1988;

• “rating list” means a local non-domestic rating list or central non-domestic rating list under Part 3 of the LGFA 1988.

(9) The Valuation for Rating (Coronavirus) (England) Regulations 2021 (S.I. 2021/398) (which are superseded by the provision made by this section) are revoked.