Section 54: Central rating: liability and reliefs., Local Government Finance Act 1988

Section 54: Central rating: liability and reliefs.

Part III: Non-Domestic Rating

A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.

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 5A, and

aggregating the amounts found under paragraph (a) above.

A chargeable day is one which falls within the financial year and for which the ratepayer's name is shown in the list.

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

The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority.

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

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Section 54: Central rating: liability and reliefs.

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