Liability to business rate supplements
I115BRS relief
1
A levying authority that imposes a BRS may apply such reliefs in relation to the BRS as it thinks appropriate.
2
If a levying authority applies a relief in relation to a BRS, the chargeable amount for a chargeable day in relation to a hereditament is determined in accordance with the rules set by the authority for the application of the relief.
3
A levying authority may not apply a relief in relation to a BRS unless the rules for the application of the relief—
a
are set out in the final prospectus for the BRS or have effect by virtue of section 10,
b
operate by reference to the rateable value of a hereditament in respect of which the liability arises,
c
apply consistently to hereditaments in the levying authority's area regardless of the purpose for which they may be used or the basis on which they are owned or occupied, and
d
apply uniformly throughout the levying authority's area.
4
Regulations may amend subsection (3) so as to add, vary or omit a condition to be met in relation to the rules for the application of a relief under this section.