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Section 65A: Crown property.

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

Part III: Non-Domestic Rating

This Part applies to the Crown as it applies to other persons.

Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that—

the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or
the Crown or a person acting on behalf of the Crown is the owner of the hereditament.

If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.

In this section, "Crown hereditament" means a hereditament which—

is occupied by a Minister of the Crown or Government department or by any officer or body exercising functions on behalf of the Crown, but
is not provided or maintained by a local authority or by a police and crime commissioner.

In this section—

references to this Part include any subordinate legislation (within the meaning of the Interpretation Act 1978) made under it, and
"local authority" has the same meaning as in the Local Government Act 1972, and includes the Common Council of the City of London.

The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there.

Subsection (3) above does not affect the power conferred by section 64(3) above

About this text

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.