SCHEDULES

SCHEDULE 5Non-Domestic Rating: Exemption

Parks

15

1

A hereditament is exempt to the extent that it consists of a park which—

a

has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and

b

is available for free and unrestricted use by members of the public.

2

The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the [1906 c. 25.] Open Spaces Act 1906, and a playing field provided under the [1937 c. 46.] Physical Training and Recreation Act 1937.

3

Each of the following is a relevant authority—

a

a county council,

b

a district council,

c

a London borough council,

d

the Common Council,

e

the Council of the Isles of Scilly,

f

a parish or community council, and

g

the chairman of a parish meeting.

4

In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.