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Section 50: Joint owners or occupiers.

Local Government Finance Act 1988 · 1988 c. 41View on legislation.gov.uk

Part III: Non-Domestic Rating

The appropriate national authority may make such regulations as it sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.

Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

The regulations may provide for the owner or occupier at the time concerned to be taken to be such one of the owners or occupiers as is identified in accordance with prescribed rules.

The regulations may provide that—

as regards any time when there is only one owner or occupier, section 43 or 45 above (as the case may be) shall apply;
as regards any time when there is more than one owner or occupier, the owners or occupiers shall be jointly and severally liable to pay a prescribed amount by way of non-domestic rate.

The regulations may include provision that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.