Office of Public Sector Information
SCHEDULE 5 continued
(4) References in this section to the operative period in relation to an apportionment are references to the period beginning—
(a) 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
(b) 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.
(5) The events are—
(a) the occupation of any of the unoccupied part of the hereditament to which the apportionment relates;
(b) the ending of the rate period in which the authority requires the apportionment;
(c) the requiring of a further apportionment under subsection (1) above in relation to the hereditament to which the apportionment relates;
(d) the hereditament to which the apportionment relates becoming completely unoccupied.
(6) Subsection (7) below applies where—
(a) a charging authority requires an apportionment under subsection (1) above, and
(b) the hereditament to which the apportionment relates does not fall within a class prescribed under section 45(1)(d) below.
(7) In relation to any day for which the apportionment is applicable, section 43 above shall have effect as regards the hereditament as if the following subsections were substituted for section 44(2)—
“(2) A is such part of the rateable value shown for the day under section 42(4) above as regards the hereditament as is assigned by the relevant apportionment to the occupied part of the hereditament.
(2A) In subsection (2) above “the relevant apportionment” means the apportionment under section 44A(1) below which relates to the hereditament and is treated for the purposes of section 44A below as applicable for the day.”
(8) Subsection (9) below applies where—
(a) a charging authority requires an apportionment under subsection (1) above, and
(b) the hereditament to which the apportionment relates falls within a class prescribed under section 45(1)(d) below.
(9) In relation to any day for which the apportionment is applicable, section 43 above shall have effect as regards the hereditament as if the following subsections were substituted for section 44(2)—
“(2) A is the sum of—
(a) such part of the rateable value shown for the day under section 42(4) above as regards the hereditament as is assigned by the relevant apportionment to the occupied part of the hereditament, and
(b) one half of such part of that rateable value as is assigned by the relevant apportionment to the unoccupied part of the hereditament.
(2A) In subsection (2) above “the relevant apportionment” means the apportionment under section 44A(1) below which relates to the hereditament and is treated for the purposes of section 44A below as applicable for the day.”
(10) 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.”
23 (1) Section 45 (unoccupied hereditaments: liability) shall be amended as follows.
(2) In subsection (1)(d) for “description” there shall be substituted “class”.
(3) The following subsections shall be inserted after subsection (8)—
“(9) For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
(10) Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—
(a) the physical characteristics of hereditaments;
(b) the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;
(c) the fact that the owners of hereditaments fall within prescribed descriptions.”
24 In section 46 (unoccupied hereditaments: supplementary) in subsection (2) the words from “or” to the end shall be omitted.
25 The following section shall be inserted after section 46—
(1) Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.
(2) Where—
(a) a completion notice is served under Schedule 4A below, and
(b) the building to which the notice relates is not completed on or before the relevant day,
then for the purposes of section 42 above and Schedule 6 below the building shall be deemed to be completed on that day.
(3) For the purposes of subsection (2) above the relevant day in relation to a completion notice is—
(a) where an appeal against the notice is brought under paragraph 4 of Schedule 4A below, the day stated in the notice, and
(b) where no appeal against the notice is brought under that paragraph, the day determined under that Schedule as the completion day in relation to the building to which the notice relates.
(4) Where—
(a) a day is determined under Schedule 4A below as the completion day in relation to a new building, and
(b) the building is not occupied on that day,
it shall be deemed for the purposes of section 45 above to become unoccupied on that day.
(5) Where—
(a) a day is determined under Schedule 4A below as the completion day in relation to a new building, and
(b) the building is one produced by the structural alteration of an existing building,
the hereditament which comprised the existing building shall be deemed for the purposes of section 45 above to have ceased to exist, and to have been omitted from the list, on that day.
(6) In this section—
(a) “building” includes part of a building, and
(b) references to a new building include references to a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes, or becomes part of, a different hereditament or different hereditaments.”
26 (1) Section 47 (discretionary relief) shall be amended as follows.
(2) In subsection (1)(b) for “regulations under section 57 below or regulations under section 58 below” there shall be substituted “regulations under section 58 below or any provision of or made under Schedule 7A below”.
(3) In subsection (5) for “57 or 58 below” there shall be substituted “58 below and of any provision of or made under Schedule 7A below”.
27 In section 49 (reduction or remission of liability) in subsection (3) for the words from “and the effect” to the end of the subsection there shall be substituted “, the effect of any regulations under section 58 below, and the effect of any provision of or made under Schedule 7A below.”
28 In section 52 (central rating lists) the following subsections shall be inserted after subsection (6)—
“(6A) As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State.
(6B) As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.”
29 (1) Section 53 (contents of central lists) shall be amended as follows.
(2) In subsection (1) for “a description” there shall be substituted “one or more descriptions”.
(3) In subsection (2)(b) for “the” there shall be substituted “any”.
(4) For subsection (4) there shall be substituted the following subsections—
“(4) Where regulations are for the time being in force under this section prescribing a description of non-domestic hereditament in relation to a person designated in the regulations (“the previously designated person”), amending regulations altering the designated person in relation to whom that description of hereditament is prescribed may have effect from a date earlier than that on which the amending regulations are made.
(4A) Where, by virtue of subsection (4) above, the designated person in relation to any description of non-domestic hereditament is changed from a date earlier than the making of the regulations,—
(a) any necessary alteration shall be made with effect from that date to a central non-domestic rating list on which any hereditament concerned is shown; and
(b) an order making the provision referred to in paragraph 3(2) of Schedule 6 below and specifying a description of hereditament by reference to the previously designated person shall be treated, with effect from that date, as referring to the person designated by the amending regulations.”
30 (1) Section 55 (alteration of lists) shall be amended as follows.
(2) In subsection (4) (content of regulations)—
(a) in paragraph (b) after “as to the” there shall be inserted “manner and” and at the end there shall be added “and the information to be included in a proposal”;
(b) in paragraph (d) for “making” there shall be substituted “and subsequent to the making of”; and
(c) after paragraph (d) there shall be inserted—
“(dd) as to the circumstances within which and the conditions upon which a proposal may be withdrawn”.
(3) In subsection (5) (regulations about appeals), for the words from “about” to “its alteration” there shall be substituted “between a valuation officer and another person making a proposal for the alteration of a list—
(a) about the validity of the proposal; or
(b) about the accuracy of the list”.
(4) In subsection (7)(b) the words “at a prescribed rate” shall be omitted.
(5) The following subsection shall be inserted after subsection (7)—
“(7A) The regulations may include provision that—
(a) where a valuation officer for a charging authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) above, the authority must alter the copy accordingly;
(b) where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.”
31 The following section shall be substituted for section 57 (special provision for 1990-95)—
Schedule 7A below (which contains special provision for 1990–95) shall have effect.”
32 The following section shall be substituted for section 59—
Where a contribution in aid of non-domestic rating is made in respect of a Crown hereditament, the contribution shall be paid to the Secretary of State.”
33 In section 64 (hereditaments) the following subsections shall be inserted after subsection (7)—
“(7A) The Secretary of State may by order provide that subsection (6) above shall also apply in relation to any hereditament of a prescribed class.
(7B) For the purposes of subsection (7A) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
(7C) Without prejudice to the generality of subsection (7B) above, a class may be prescribed by reference to one or more of the following factors—
(a) the physical characteristics of hereditaments;
(b) the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
(7D) A hereditament is a Crown hereditament if—
(a) it is occupied by or on behalf of the Crown for public purposes,
(b) though unoccupied, it appears that it will be occupied by or on behalf of the Crown for public purposes when next in occupation, or
(c) it is provided and maintained by an authority mentioned in subsection (7) above for purposes connected with the administration of justice, police purposes or other Crown purposes.”
34 In section 65 (owners and occupiers) the following subsection shall be inserted after subsection (8)—
“(8A) In a case where—
(a) land consisting of a hereditament is used (permanently or temporarily) for the exhibition of advertisements or for the erection of a structure used for the exhibition of advertisements,
(b) section 64(2) above does not apply, and
(c) apart from this subsection, the hereditament is not occupied,
the hereditament shall be treated as occupied by the person permitting it to be so used or, if that person cannot be ascertained, its owner.”
35 (1) Section 67 (interpretation etc.) shall be amended as follows.
(2) In subsection (5) after “property on a particular day,” there shall be inserted “or is a Crown hereditament on a particular day,”.
(3) The following subsection shall be inserted after subsection (9) (power to show class of hereditament in central non-domestic rating list)—
“(9A) In subsection (9) above “class” means a class expressed by reference to whether hereditaments—
(a) are occupied or owned by a person designated under section 53(1) above, and
(b) fall within any description prescribed in relation to him under section 53(1).”
36 The following Schedule shall be inserted after Schedule 4—
1 (1) If it comes to the notice of a charging authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing.
(2) If it comes to the notice of a charging authority that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing.
(3) A charging authority may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph.
(4) Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates.
(5) The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates.
(6) In this Schedule “completion notice” means a notice under this paragraph.
2 (1) A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building.
(2) Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed.
(3) Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.
3 (1) If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it.
(2) Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.
4 (1) A person on whom a completion notice is served may appeal to a valuation and community charge tribunal against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice.
(2) Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine.
5 Where a completion notice is not withdrawn and no appeal under paragraph 4 above is brought against the notice or any appeal under that paragraph is dismissed or withdrawn, the day stated in the notice shall be the completion day in relation to the building.
6 (1) Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.
(2) The Secretary of State may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.
(3) Regulations under sub-paragraph (2) above may include—
(a) provision requiring payments to be made,
(b) provision requiring payments to be made together with payments of interest, and
(c) provision as to the recovery (by deduction or otherwise) of sums due.
(4) For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.
7 (1) A charging authority shall supply to the valuation officer a copy of any completion notice served by it.
(2) If a charging authority withdraws a completion notice, it shall inform the valuation officer of that fact.
(3) A charging authority shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.
8 Without prejudice to any other mode of service, a completion notice may be served on a person—
(a) by sending it in a prepaid registered letter, or by the recorded delivery service, addressed to that person at his usual or last known place of abode or, in a case where an address for service has been given by that person, at that address;
(b) in the case of an incorporated company or body, by delivering it to the secretary or clerk of the company or body at their registered or principal office or sending it in a prepaid registered letter or by the recorded delivery service addressed to the secretary or clerk of the company or body at that office; or
(c) where the name or address of that person cannot be ascertained after reasonable inquiry, by addressing it to him by the description of “owner” of the building (describing it) to which the notice relates and by affixing it to some conspicuous part of the building.
9 (1) This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed.
(2) It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.
10 (1) Section 46A(6) applies for the purposes of this Schedule.
(2) In this Schedule—
“completion notice” has the meaning given by paragraph 1(6) above;
“owner”, in relation to a building, means the person entitled to possession of the building;
references to the valuation officer, in relation to a charging authority, are references to the valuation officer for the authority.”
37 (1) Schedule 5 (exemptions) shall be amended as follows.
(2) In paragraph 7 (agricultural buildings) in each of sub-paragraphs (1)(b) and (3), for “(together with the body)” there shall be substituted “or are together with the body”.
(3) In paragraph 9 (exemption for fish farms) the following shall be inserted after sub-paragraph (4)—
“(4A) But an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which—
(a) are purely ornamental, or
(b) are bred, reared or cultivated for exhibition.”
(4) After paragraph 18 there shall be inserted—
18A (1) A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.
(2) For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.
(3) For the purposes of sub-paragraph (2) above—
(a) a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but
(b) the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.
(4) The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—
(a) the carriageway and any footway thereof;
(b) any building, other than office buildings, used in connection with the crossing; and
(c) any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.”
38 (1) Schedule 6 shall be amended as follows.
(2) In paragraph 1 the words “, and parts of them,” shall be omitted.
(3) In paragraph 2, in sub-paragraph (1) after “non-domestic hereditament” there shall be inserted “none of which consists of domestic property and none of which is exempt from local non-domestic rating”.
(4) In paragraph 2, the following sub-paragraphs shall be inserted after sub-paragraph (1)—
“(1A) The rateable value of a composite hereditament none of which is exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would reasonably be attributable to the non-domestic use of property.
(1B) The rateable value of a non-domestic hereditament which is partially exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.”
(5) In paragraph 2, in sub-paragraph (6) for the words from “day the alteration” to the end there shall be substituted “material day.”
(6) In paragraph 2, the following sub-paragraph shall be inserted after sub-paragraph (6)—
“(6A) For the purposes of sub-paragraph (6) above—
(a) where the determination is occasioned by a proposal for an alteration disputing the accuracy of a previous alteration to the list, the material day is the day by reference to which the matters mentioned in sub-paragraph (7) below fell to be assessed when determining the rateable value with a view to making the disputed alteration;
(b) where the determination is occasioned by any proposal for an alteration other than one disputing the accuracy of a previous alteration to the list, the material day is the day the proposal is made;
(c) where the determination is occasioned otherwise than by a proposal for an alteration, the material day is the day the alteration is entered in the list.”
(7) In paragraph 2, in sub-paragraph (7) after paragraph (c) there shall be inserted—
“(cc) the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament,”.
(8) In paragraph 2, in sub-paragraph (8) for “description” there shall be substituted “class”.
(9) In paragraph 2, in sub-paragraph (9) after “(1)” there shall be inserted “, (1A) or (1B)”.
(10) In paragraph 2, the following sub-paragraphs shall be inserted after sub-paragraph (10)—
“(11) For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
(12) Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors—
(a) the physical characteristics of hereditaments;
(b) the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
(13) In this paragraph references to the non-domestic use of property are references to use otherwise than in such a manner as to constitute the property domestic property.”
(11) The following paragraphs shall be inserted after paragraph 2—
“2A (1) This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—
(a) used for the breeding and rearing of horses or ponies or for either of those purposes; and
(b) are occupied together with any agricultural land or agricultural building.
(2) The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—
(a) such amount as the Secretary of State may by order specify for the purposes of this paragraph; and
(b) the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditament as consists of buildings so used and occupied.
(3) In this paragraph—
“agricultural land” means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies; and
“agricultural building” shall be construed in accordance with paragraphs 3 to 7 of that Schedule.
2B (1) This paragraph applies where—
(a) the rateable value of a hereditament consisting of an area of a caravan site is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force),
(b) the area is treated as one hereditament by virtue of regulations under section 64(3)(b),
(c) immediately before the day the alteration is entered in the list or (if the alteration is made in pursuance of a proposal) the day the proposal is made, the list includes a hereditament consisting of an area of the caravan site treated as one hereditament by virtue of such regulations, and
(d) the area mentioned in paragraph (b) above and the area mentioned in paragraph (c) above are wholly or partly the same.
(2) In relation to a caravan pitch which is included both in the area mentioned in sub-paragraph (1)(b) above and in the area mentioned in sub-paragraph (1)(c) above, sub-paragraph (3) below rather than paragraph 2(6) above shall apply as respects the matters mentioned in sub-paragraph (4) below.
Local Government and Housing Act 1989 (C. 42)