Liability to business rate supplements

Liability of non-domestic ratepayers
11
1
This section applies in relation to a person who, as regards a hereditament, is subject to a non-domestic rate under section 43 or 45 of the 1988 Act in respect of a financial year.
2
The person is, in relation to that hereditament and in respect of that year, subject to such BRSs as are imposed for that year by the levying authority in whose area the hereditament is situated.
3
But a person subject to a non-domestic rate under section 45 of the 1988 Act (a “section 45 ratepayer”) is not subject to a BRS if—
a
paragraph 2 of Schedule 4ZB to that Act (empty properties: charitable rate relief) applies to the hereditament, or
b
the final prospectus for the BRS states that section 45 ratepayers are not to be subject to the BRS.
4
A person who is subject to a BRS in relation to a hereditament in respect of a financial year is liable to pay in respect of that year an amount calculated by—
a
finding the chargeable amount for each chargeable day, and
b
totalling the amounts found under paragraph (a).
5
A chargeable day is a day—
a
which falls within the financial year and the chargeable period of the BRS, and
b
on which the rateable value condition is met in relation to the hereditament.
6
The chargeable period of a BRS—
a
is the period for which the BRS is imposed, and
b
must not begin before the day on which the BRS is imposed.
7
The length of the chargeable period of a BRS must not exceed—
a
the length of the period specified as the chargeable period in the final prospectus, or
b
if the length of the chargeable period is varied in accordance with section 10, the length of the period as varied.
8
A reference to a BRS imposed for a financial year is to a BRS the chargeable period of which is or includes the whole or part of the financial year in question.
9
Subsection (3)(b) does not apply if, by virtue of section 10, section 45 ratepayers become subject to the BRS.
S. 11 in force at 19.8.2009 for E. by S.I. 2009/2202, art. 2
Words in s. 11(3)(a) 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. 13(2)