PART VREDUCTIONS, REMISSIONS AND EXEMPTIONS
Charitable and other reductions18
1
This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where–
a
that amount falls to be reduced by virtue of one or more of the following enactments:–
i
section 4(2) of the 1962 Act11;
ii
section 24(3) of the 1966 Act12;
iii
the Rating (Disabled Persons) Act 197813;
iv
paragraph 3 of Schedule 2 to the 1997 Act;
b
regulation 7 or Part III or IV above has effect as regards those lands and heritages and that day; and
c
regulation 19 below does not have effect.
2
Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) above to the amount determined under regulation 7 or Part III or IV above, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages and a day in the case where neither regulation 7 nor Part III or IV above has effect.
Partially unoccupied lands and heritages19
1
This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where–
a
on that day those lands and heritages are subject to an apportionment under section 24A of the 1966 Act14; and
b
regulation 7 or Part III or IV above has effect as regards those lands and heritages and that day.
2
Where this regulation has effect, the amount payable shall, subject to paragraph (3) below, be calculated in accordance with the formula–
where–
A is the amount for the day determined under regulation 7 or Part III or IV above, as the case may be;
ARV is the applicable rateable value, being the rateable value treated for rating purposes as the rateable value of the lands and heritages in terms of subsection (2), or as the case may be subsection (4), of section 24A of the 1966 Act; and
RV is the rateable value shown in the roll for those lands and heritages.
3
Wherendash;
a
this regulation has effect as regards lands and heritages and a day; and
b
the amount payable as rates in respect of those lands and heritages and that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i), (iii) or (iv) of regulation 18 above,
the amount payable shall be determined in accordance with paragraph (2) of that regulation, but as if for the words “regulation 7 or Part III or IV above, as the case may be,” in that paragraph there were substituted the words “regulation 19(2) below”.
Exemptions and discretionary reductions and remissions20
Nothing in these Regulations–
a
shall require rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or