Part III

Non-Domestic Rating

Local rating

Discretionary relief.
47
1
Where the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
a
the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the billing authority concerned, and
b
... regulations under section 57A or 58 below or any provision of or made under Schedule 4ZA, 4ZB or 7A below (as the case may be) shall not apply as regards the day.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
The ... condition is that, during a period which consists of or includes the chargeable day, a decision of the billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.
3A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
A determination under subsection (1)(a) above—
a
must be such that the chargeable amount for the day is less than the amount it would be apart from this section;
b
may be such that the chargeable amount for the day is 0;
c
may be varied by a further determination of the authority under subsection (1)(a) above.
5
In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under section 57A or 58 below and of any provision of or made under Schedule 7A below shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.
5A
So far as a decision under subsection (3) above would have effect where
neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply
, the billing authority may make the decision only if it is satisfied that it would be reasonable for it to do so, having regard to the interests of persons liable to pay council tax set by it.
5B
This subsection applies on the chargeable day if—
a
all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations—
i
none of which is established or conducted for profit, and
ii
each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts, or
b
the hereditament—
i
is wholly or mainly used for purposes of recreation, and
ii
all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
5C
A billing authority in England, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Secretary of State.
5D
A billing authority in Wales, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Welsh Ministers.
6
A decision under subsection (3) above may be revoked by a further decision of the authority.
6A
A decision under subsection (3) by a billing authority in England is invalid as regards a day if—
a
the day falls before the end of the financial year beginning on 1 April 2022, and
b
the decision is made more than six months after the end of the financial year in which the day falls.
6B
A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—
a
the day falls before the end of the financial year beginning on 1 April 2023, and
b
the decision is made more than six months after the end of the financial year in which the day falls.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
The appropriate national authority may make regulations containing provision—
a
requiring notice to be given of any determination or decision;
b
limiting the power to revoke a decision or vary a determination;
c
as to other matters incidental to this section.
8A
This section does not apply where the hereditament is an excepted hereditament.
9
A hereditament is an excepted hereditament if all or part of it is occupied (otherwise than as trustee) by
a
a billing authority; or
b
a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees
; or
c
a functional body, within the meaning of the Greater London Authority Act 1999.
10
This section does not apply where the hereditament is zero-rated under
paragraph 2 of Schedule 4ZB
.
S. 47 applied (4.3.1996) by S.I. 1996/263, regs. 1, 16(5)
S. 47 amended (28.11.1994) by S.I. 1994/2825, reg. 29
Words in s. 47(1)(a)(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(1) (with s. 118(1)(2)(4))
Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 26(2)
Words in s. 47(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(2) (with s. 118(1)(2)(4))
S. 47(9)(c) and “; or” immediately preceding it inserted (3.7.2000) by 1999 c. 29, s. 138 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4
Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)
Pt. III (ss. 41 - 67) amended (25. 9. 1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2) Sch. para.9 (with s. 1)
Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78, (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1
Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28
Words in s. 47(1)(b) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 10; S.I. 2004/3132, art. 3(1)(e) (with art. 4)
Words in s. 47(5) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 10; S.I. 2004/3132, art. 3(1)(e) (with art. 4)
Pt. III modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15
S. 47(10) inserted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 2(3)
Pt. III modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
Words in s. 47(1) substituted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(2), 240(3)(d) (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
S. 47(2) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(3), 240(3)(d), Sch. 25 Pt. 10 (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
Word in s. 47(3) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(4), 240(3)(d), Sch. 25 Pt. 10 (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
S. 47(5A)-(5D) inserted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(6), 240(3)(d) (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
S. 47(8A) inserted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(7), 240(3)(d) (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
S. 47(3A)-(3D) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(5), 240(3)(d), Sch. 25 Pt. 10 (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
S. 47 applied (with modifications) (12.5.2023) by The Hartlepool Development Corporation (Functions) Order 2023 (S.I. 2023/446), arts. 1(2), 8 (with art. 9, Sch. 2)
S. 47 applied (with modifications) (12.5.2023) by The Middlesbrough Development Corporation (Functions) Order 2023 (S.I. 2023/447), arts. 1(2), 8 (with art. 9, Sch. 2)
S. 47(6A) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 4(2), 19(1)(a)
Words in s. 47(1)(b) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(a)(i)
Words in s. 47(1)(b) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(a)(ii)
Words in s. 47(10) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(c)
Words in s. 47(5A) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(b)
S. 47(6B) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 8(2), 23(2)(d)
S. 47(7) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 8(3), 23(2)(d)
Words in s. 47(8) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(5)