Part I

Non-domestic Rating

England and Wales

Sporting rights.
2
1
Part III of the 1988 Act is amended as set out in subsections (2) to (6) (which provide for the abolition of liability to non-domestic rating in respect of sporting rights).
2
In section 64(4) (relevant hereditaments), paragraph (d) (rights of sporting severed from occupation of land) is omitted.
3
In section 65 (owners and occupiers of hereditaments or land)—
a
in subsection (3), for “subsections (4) to (9) below” there is substituted “ the following provisions of this section ”, and
b
subsection (9) (owners and occupiers of rights of sporting) is omitted.
4
In Schedule 5 (hereditaments exempt from local non-domestic rating), paragraphs 10 (certain fishing rights) and 14(3) (fishing and shooting rights of drainage authorities) are omitted.
5
In Schedule 6 (rateable value of non-domestic hereditaments), after paragraph 2B there is inserted—
2C
1
This paragraph applies where—
a
a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and
b
the right is not severed from the occupation of the land.
2
For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.
3
In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.
6
In paragraph 3 of Schedule 6 (alternative rules for determination of rateable value of certain hereditaments), in sub-paragraphs (1)(a) and (2)(a), for “2B” there is substituted “ 2C ”.