Liability to business rate supplements

13Chargeable amount

(1)

This section applies for determining the chargeable amount for a chargeable day in relation to a hereditament.

(2)

The amount is (subject to subsections F1(2A) to (8)) calculated by using the formula—

A×BCmath

F2(2A)

If paragraph 2 of Schedule 4ZA to the 1988 Act (charitable rate relief) applies, the amount is calculated by using the formula—

A×BC×5

(3)

If F3paragraph 4 of Schedule 4ZA to the 1988 Act (small business rate relief) applies, the amount is calculated by using the formula—

A×BC×Emath

F4(3A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(3B)

If F6any of paragraphs 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA to the 1988 Act apply, the amount is zero.

F7(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

If F9paragraph 1(2) of Schedule 4ZB to the 1988 Act (empty properties) applies, the amount is calculated by using the formula—

A×BC×Nmath

F10(6A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

If section 47 or 49 of the 1988 Act (discretionary or hardship relief) applies, the amount is found by—

(a)

working out the percentage by which the amount that would be due under that Act but for that section is reduced as a result of that section, and

(b)

reducing what the chargeable amount would be but for this subsection by that percentage.

(8)

But in the case of a remittance under section 49 of the 1988 Act, the amount is zero.

(9)

A reference to a case where F11paragraph 2, 4, 6, 7 or 8 of Schedule 4ZA or paragraph 1(2) of Schedule 4ZB to the 1988 Act applies includes a reference to a case where it would apply but for section 57A(3) of that Act (transitional relief).

(10)

This section is subject to sections 15 and 16.