Section 44A: Partly occupied hereditaments., Local Government Finance Act 1988

Where a hereditament is shown in a billing authority's local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion both the rateable value of the hereditament , and (where relevant) G as regards the hereditament, between the occupied and unoccupied parts of the hereditament and to certify the apportionment , or apportionments, to the authority.

The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.

The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.

For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—

falls within the operative period in relation to the apportionment, and

is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.

References in this section to the operative period in relation to an apportionment are references to the period beginning—

where requiring the apportionment does not have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day on which the hereditament to which the apportionment relates became partly unoccupied, and

where requiring the apportionment does have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day immediately following the end of that period,

and ending with the first day on which one or more of the events listed below occurs.

The events are—

the occupation of any of the unoccupied part of the hereditament to which the apportionment relates;

the ending of the rate period in which the authority requires the apportionment;

the requiring of a further apportionment under subsection (1) above in relation to the hereditament to which the apportionment relates;

the hereditament to which the apportionment relates becoming completely unoccupied.

paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.

Subsection (7) below applies where—

a billing authority requires an apportionment under subsection (1) above, and

the hereditament to which the apportionment relates—

does not fall within a class prescribed under section 45(1)(d), or

would (if unoccupied) be zero-rated under paragraph 2 of Schedule 4ZB.

In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—

Subsection (9) below applies where—

a billing authority requires an apportionment under subsection (1) above, and

the hereditament to which the apportionment relates—

falls within a class prescribed under section 45(1)(d), and

would (if unoccupied) not be zero-rated under paragraph 2 of Schedule 4ZB, and

regulations under paragraph 1(2) of Schedule 4ZB are in force and has effect in relation to the hereditament.

In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—

In relation to a day to which neither subsection (7) nor subsection (9) applies, an apportionment under subsection (1) does not have any effect in relation to the chargeable amount.

References in subsections (1) to (5) above to the hereditament, in relation to a hereditament which is partly domestic property or partly exempt from local non-domestic rating, shall, except where the reference is to the rateable value of the hereditament, be construed as references to such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating.

Section 44A: Partly occupied hereditaments.

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