Section 45: Unoccupied hereditaments: liability and reliefs., Local Government Finance Act 1988

A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—

on the day none of the hereditament is occupied,

on the day the ratepayer is the owner of the whole of the hereditament,

the hereditament is shown for the day in a local non-domestic rating list in force for the year, and

on the day the hereditament falls within a class prescribed by the appropriate national authority by regulations.

In such a case the ratepayer shall be liable to pay an amount calculated by—

finding the chargeable amount for each chargeable day in accordance with Schedule 4ZB, and

aggregating the amounts found under paragraph (a) above.

A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.

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The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.

The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.

Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—

the physical characteristics of hereditaments;

the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;

the fact that the owners of hereditaments fall within prescribed descriptions.

Section 45: Unoccupied hereditaments: liability and reliefs.

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