Office of Public Sector Information
SCHEDULE 5 continued
(3) The matters mentioned in sub-paragraph (4) below shall be taken to be as they were assumed to be for the purposes of determining the rateable value of the hereditament mentioned in sub-paragraph (1)(c) above when that rateable value was last determined.
(4) The matters are—
(a) the nature of the caravan on the pitch, and
(b) the physical state of that caravan.
(5) For the purposes of this paragraph—
“caravan” has the same meaning as it has for the purposes of Part I of the Caravan Sites and Control of Development Act 1960, and
“caravan site” means any land in respect of which a site licence is required under Part I of that Act, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to the Act (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.”
(12) In paragraph 3(1)—
(a) for “description” there shall be substituted “class”, and
(b) for “paragraph 2” there shall be substituted “paragraphs 2 to 2B”.
(13) In paragraph 3(2) for “paragraph 2” there shall be substituted “paragraphs 2 to 2B”.
(14) In paragraph 3, the following sub-paragraphs shall be inserted after sub-paragraph (2)—
“(3) For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
(4) Without prejudice to the generality of sub-paragraph (3) 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.”
(15) Paragraph 4 shall be omitted.
39 (1) Schedule 7 (multipliers) shall be amended as follows.
(2) In paragraph 7(1) for the words from “Regulations” to “that” there shall be substituted “In relation to a relevant financial year the Secretary of State may make regulations providing that”.
(3) In paragraph 8(3) for “section 57” there shall be substituted “paragraph 7”.
(4) In paragraph 9(4) (certain orders ineffective unless in force before 1 January) for “January” there shall be substituted “March”.
(5) In paragraph 10(1) (special authority’s power to set multiplier in substitution) the words “because of a failure to fulfil paragraph 9(2) or (3) above” shall be omitted.
40 The following Schedule shall be inserted after Schedule 7—
1 (1) The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.
(2) A transitional day is a day falling in the transitional period.
2 (1) As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.
(2) The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.
(3) The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—
(a) 1 April 1990,
(b) the transitional day (if different from 1 April 1990), and
(c) each day (if any) falling after 1 April 1990 and before the transitional day.
(4) If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.
(5) If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.
(6) This sub-paragraph applies to a person if—
(a) he occupied all or part of the hereditament on 31 March 1990, and
(b) he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.
(7) This sub-paragraph applies to a person if—
(a) he was the owner of the whole of the hereditament on 31 March 1990,
(b) none of the hereditament was occupied on 31 March 1990,
(c) he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and
(d) he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.
(8) A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.
(9) For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—
(a) he occupies all or part of the hereditament on that day, or
(b) where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.
3 (1) The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—
(2) A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.
(3) Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.
(4) Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.
(5) C is the number of days in the relevant year concerned.
(6) Relevant years are financial years falling in the transitional period.
4 (1) The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—
(2) A is the rateable value of the hereditament, as determined under paragraph 6 below.
(3) B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.
(4) C is the number of days in the financial year beginning in 1989.
(5) The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—
BL × AF
(6) Relevant years are financial years falling in the transitional period.
(7) BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.
(8) AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.
5 (1) Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.
(2) The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—
(3) X is 120 if—
(a) the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £15,000 or more, or
(b) it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £10,000 or more.
(4) X is 115 if—
(a) the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £15,000, or
(b) it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £10,000.
(5) RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.
(6) RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.
(7) Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.
(8) The appropriate fraction for the hereditament for each day in the year shall be such as is—
(a) specified for the case by order made by the Secretary of State, or
(b) found in accordance with rules prescribed for the case by order so made.
(9) In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all charging authorities by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule.
(10) Relevant years are financial years falling in the transitional period.
6 (1) This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.
(2) In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below.
(3) If—
(a) a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and
(b) as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,
A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.
(4) For the purposes of sub-paragraph (3) above a relevant proposal is a proposal—
(a) made by a valuation officer at any time, or
(b) made by a person other than a valuation officer, and received by a valuation officer, before 15 February 1989.
(5) In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below.
(6) If—
(a) a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and
(b) as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,
A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.
(7) For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time.
(8) In the case of a hereditament—
(a) occupied by or on behalf of the Crown for public purposes in the period beginning with 15 February 1989 and ending with 31 March 1990, and
(b) in respect of which a contribution is made by the Crown in aid of rates for that period,
references in sub-paragraphs (2) to (6) above to rateable value are to value representing rateable value (which is required to be shown by section 37 of the 1967 Act).
(9) For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990.
(10) For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.
7 (1) Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—
(a) as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,
(b) as regards the day concerned the hereditament is a defined hereditament,
(c) NCA exceeds BL,
(d) NCA exceeds (BL x AF), and
(e) in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.
(2) In a case where the hereditament is situated in the area of a special authority, the reference to (BL × AF) is a reference to it adjusted by finding the appropriate amount and—
(a) if the appropriate amount is positive, adding it to (BL x AF), or
(b) if the appropriate amount is negative, subtracting the equivalent positive amount from (BL × AF).
(3) For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—
(4) For the purposes of this paragraph—
(a) NCA is the notional chargeable amount for the hereditament for the day concerned,
(b) BL is the base liability for the hereditament for the day concerned,
(c) AF is the appropriate fraction for the hereditament for the day concerned,
(d) D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,
(e) E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,
(f) F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and
(g) G is the number of days in the financial year in which the day concerned falls.
8 (1) Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—
(a) as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,
(b) as regards the day concerned the hereditament is a defined hereditament,
(c) NCA is less than BL,
(d) NCA is less than (BL × AF), and
(e) in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.
(2) In a case where the hereditament is situated in the area of a special authority, the reference to (BL × AF) is a reference to it adjusted by finding the appropriate amount and—
(a) if the appropriate amount is positive, adding it to (BL × AF), or
(b) if the appropriate amount is negative, subtracting the equivalent positive amount from (BL × AF).
(3) For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—
(4) For the purposes of this paragraph—
(a) NCA is the notional chargeable amount for the hereditament for the day concerned,
(b) BL is the base liability for the hereditament for the day concerned,
(c) AF is the appropriate fraction for the hereditament for the day concerned,
(d) D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,
(e) E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,
(f) F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and
(g) G is the number of days in the financial year in which the day concerned falls.
9 (1) In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments.
(2) The following subsections shall be substituted for subsections (4) and (5)—
“(4) Subject to subsection (5) below, the chargeable amount for a chargeable day shall be calculated by finding the amount represented by (BL x AF).
(5) Where subsection (6) below applies the chargeable amount for a chargeable day shall be calculated by—
(a) finding the amount represented by (BL x AF), and
(b) dividing that amount by 5.”
(3) The following subsections shall be inserted after subsection (6)—
“(6A) In a case where the hereditament is situated in the area of a special authority, a reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—
(a) if the appropriate amount is positive, adding it to (BL x AF), or
(b) if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).
(6B) For the purposes of subsection (6A) above the appropriate amount is the amount found by applying the formula—
(4) For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.
10 (1) The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day.
(2) The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.
11 (1) The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision.
(2) For the purpose of the determination under section 43, 45 or 54 above of a chargeable amount for a transitional day, the Secretary of State may make regulations applying any relevant provision (subject to any modifications he thinks fit) to any case—
(a) where he considers it appropriate to do so, and
(b) where the relevant provision would not (whether by virtue of regulations under sub-paragraph (1) above or otherwise) apply apart from the regulations under this sub-paragraph.
(3) A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.
12 Without prejudice to the generality of section 143(1) and (2) above and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—
(a) imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
(b) as to appeals relating to things done or not done by such officers.”
41 In Schedule 8 (non-domestic rating: pooling) in Part I, in paragraph 2 (non-domestic rating accounts: credits and debits) in sub-paragraph (1)(b) for “regulations made under section 59(2)” there shall be substituted “section 59”.
42 (1) In Schedule 8 (non-domestic rating: pooling) Part II (non-domestic rating contributions) shall be amended as follows.
(2) In paragraph 5, at the end of sub-paragraph (1) there shall be added “and has effect subject to any provision made by virtue of paragraph 6(2A) below”.
(3) In paragraph 6, after sub-paragraph (2) there shall be inserted the following sub-paragraphs—
“(2A) Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.
(2B) For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question.”
43 (1) In Schedule 8 (non-domestic rating: pooling) Part III (distribution) shall be amended as follows.
(2) The following sub-paragraph shall be substituted for paragraph 9(6)—
“(6) As regards a particular financial year the relevant population of a charging authority is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area of the authority for the year.”
(3) Paragraph 9(7) shall be omitted.
(4) In paragraph 11(1) for the words from “As soon as” to “calculate how much of it” there shall be substituted “If the revenue support grant report for a chargeable financial year is approved by resolution of the House of Commons, as soon as is reasonably practicable after the report is approved the Secretary of State shall calculate how much of the distributable amount for the year”.
(5) Paragraph 11(3) shall be omitted.
(6) In paragraph 12(1) for the words from “If the revenue” to “is approved” (in the second place where those words occur) there shall be substituted “As soon as is reasonably practicable after the county and district shares for a chargeable financial year have been calculated under paragraph 11 above”.
(7) The following sub-paragraph shall be substituted for paragraph 12(5)—
“(5) As regards a particular financial year the relevant population of a council is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area of the council for the year.”
(8) Paragraph 12(6) shall be omitted.
44 (1) In Schedule 9 (administration) paragraph 2 (collection and recovery) shall be amended as follows.
(2) The following paragraphs shall be substituted for sub-paragraph (2)(g)—
“(g) that a notice must be in a prescribed form,
(ga) that a notice must contain prescribed matters,
(gb) that a notice must not contain other prescribed matters,
(gc) that where a notice is invalid because it does not comply with regulations under paragraph (g) or (ga) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (e) or (f) above shall nevertheless have effect as if the notice were valid,
(gd) that where a notice is invalid because it does not comply with regulations under paragraph (g) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to issue to the ratepayer a document in the form which the notice would have taken had it complied with regulations under paragraph (g) above,
(ge) that where a notice is invalid because it does not comply with regulations under paragraph (ga) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to inform the ratepayer of such of the matters prescribed under paragraph (ga) above as were not contained in the notice,”.
(3) In sub-paragraph (2)(h) the words from “and” to the end shall be omitted.
(4) The following sub-paragraph shall be inserted after sub-paragraph (2)—
“(2A) Regulations under this Schedule may include provision that where—
(a) an amount paid by the ratepayer in excess of his liability falls to be repaid or credited, and
(b) the circumstances are such as may be prescribed,
an additional amount by way of interest shall be paid or credited.”
45 In Schedule 9 the following paragraph shall be inserted after paragraph 4—
“4A (1) Regulations under this Schedule may include provision that a charging authority and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that—
(a) any interest of his in the hereditament as regards which the liability arises shall be charged to secure payment of the amount, and
(b) in consideration of the charge the authority will take no steps for a period specified in the agreement to recover any payment in respect of the amount.
(2) The regulations may include—
(a) provision that the agreement may also extend to any further amount the person may become liable to pay to the authority under section 43 or 45 above as regards the hereditament;
(b) provision that the agreement may provide for the payment of interest on sums outstanding and for interest payable to be secured by the charge;
(c) provision restricting the period which may be specified as mentioned in sub-paragraph (1)(b) above.”
46 (1) Paragraph 5 of Schedule 9 (power to require information to be supplied to a valuation officer) shall be amended as follows.
(2) In sub-paragraph (1) for the words from “requiring” to the end there shall be substituted “requesting him to supply to the officer information—
(a) which is specified in the notice, and
(b) which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.”
(3) After sub-paragraph (1) there shall be inserted—
“(1A) A notice under this paragraph must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.”
(4) In sub-paragraph (2)—
(a) for “required” (in the first place where the word occurs) there shall be substituted “requested”, and
(b) for “required” (in the second place where the word occurs) there shall be substituted “specified”.
47 (1) Paragraph 6 of Schedule 9 (authority’s duty to supply information to valuation officer) shall be amended as follows.
(2) In sub-paragraph (1) for “relevant” there shall be substituted “charging”, and in consequence sub-paragraph (2) shall be omitted.
(3) After sub-paragraph (1) there shall be inserted—
“(1A) The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a charging authority shall supply to the valuation officer for the authority information of such description as may be prescribed.”
48 The following paragraphs shall be substituted for paragraph 8 of Schedule 9 (inspection)—
“8 (1) A person may require a valuation officer to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—
(a) the officer is maintaining the list, and
(b) the list is in force or has been in force at any time in the preceding 5 years.
Local Government and Housing Act 1989 (C. 42)