|
| |
| |
(2) The non-domestic rating multiplier for the year shall be the amount | |
found by— | |
(a) increasing the small business non-domestic rating multiplier | |
for the year under paragraph 4 above to reflect the Secretary | |
of State’s estimate of the difference between— | 5 |
(i) the aggregate amount which will be payable to him | |
and all billing authorities by way of non-domestic | |
rates as regards the year, and | |
(ii) the aggregate amount which would be so payable if | |
section 43(4A) to (4D) above were omitted, and | 10 |
(b) if the Secretary of State thinks fit, adjusting the amount found | |
under paragraph (a) above to reflect the extent (if any) to | |
which his estimate of the difference mentioned in that | |
paragraph for an earlier financial year appears to him to | |
differ from the actual difference for that earlier year.” | 15 |
4B In relation to Wales, the non-domestic rating multiplier for a | |
chargeable financial year shall be calculated in accordance with the | |
following formula if the year is one at the beginning of which new | |
lists must be compiled —![equation: over[times[char[A],char[x],char[B],char[x],char[D]],times[char[C],char[x],char[E],
char[pprime]]]](missing.gif) | |
(5) In paragraph 5(1) for “3 and 4” there is substituted “3 to 4B”. | 20 |
(6) For sub-paragraph (2) of that paragraph (which defines A) there is | |
substituted— | |
“(2) In relation to England, A is the small business non-domestic rating | |
multiplier for the financial year preceding the year concerned (or, if | |
there is no such multiplier for that year, A is the non-domestic rating | 25 |
multiplier for that year). | |
(2A) In relation to Wales, A is the non-domestic rating multiplier for the | |
financial year preceding the year concerned.” | |
(7) For sub-paragraphs (6) and (7) of that paragraph (which define D and E) there | |
is substituted— | 30 |
“(6) D is the number of whole pounds in the Secretary of State’s or, as the | |
case may be, the National Assembly for Wales’ estimate of the total | |
of the appropriate rateable values of all appropriate hereditaments, | |
where— | |
(a) appropriate rateable values are those which will be shown in | 35 |
lists for the last day of the financial year preceding the year | |
concerned once all alterations to those lists have been made; | |
(b) appropriate hereditaments are those which will be shown in | |
lists for that day once all alterations to those lists have been | |
made. | 40 |
(7) E is the number of whole pounds in the Secretary of State’s or, as the | |
case may be, the National Assembly for Wales’ estimate of the total | |
of the appropriate rateable values of all appropriate hereditaments, | |
where— | |
| |
| |
|
| |
| |
(a) appropriate rateable values are those which will be shown in | |
lists for the first day of the financial year concerned once all | |
alterations to those lists have been made; | |
(b) appropriate hereditaments are those which will be shown in | |
lists for that first day once all alterations to those lists have | 5 |
been made. | |
(7A) The reference in sub-paragraph (7)(a) above to rateable values which | |
will be shown in lists for the first day of the financial year concerned | |
once all alterations to those lists have been made includes a reference | |
to rateable values which will be shown in lists for a later day as a | 10 |
result of any alterations of the lists because of the inaccuracy of the | |
lists for that first day.” | |
(8) For paragraph 6(1) there is substituted— | |
“(1) In relation to England, the Secretary of State shall calculate the small | |
business non-domestic rating multiplier and the non-domestic rating | 15 |
multiplier for a chargeable financial year and, as soon as is | |
reasonably practicable after doing so, shall serve on each billing | |
authority a notice stating the multipliers as so calculated. | |
(1A) In relation to Wales, the National Assembly for Wales shall calculate | |
the non-domestic rating multiplier for a chargeable financial year | 20 |
and, as soon as is reasonably practicable after doing so, shall serve on | |
each billing authority a notice stating the multiplier as so calculated. | |
(1B) The notice must show how any calculation has been made and | |
contain details of any estimates or adjustments that have been | |
made.” | 25 |
(9) For paragraph 6(3) there is substituted— | |
“(3) Where the financial year is one at the beginning of which new lists | |
must be compiled, the notice must specify the date determined | |
under paragraph 5(10) above for the purpose of making estimates | |
under paragraph 5(6) and (7) above.” | 30 |
(10) In paragraph 6(4) and 6(5) for “sub-paragraph (1) above” there is substituted | |
“this paragraph”. | |
(11) After paragraph 9 (special authority’s non-domestic rating multiplier) there is | |
inserted— | |
“9A (1) A special authority’s small business non-domestic rating multiplier | 35 |
for a chargeable financial year shall be set by it in accordance with | |
the formula— | |
(2) In sub-paragraph (1) above— | |
(a) A is the special authority’s non-domestic rating multiplier for | |
the year under paragraph 9 above, | 40 |
(b) B is the small business non-domestic rating multiplier for the | |
year determined in accordance with Part 1 of this Schedule, | |
and | |
| |
| |
|
| |
| |
(c) C is the non-domestic rating multiplier for the year, so far as | |
relating to England, determined in accordance with that Part. | |
(3) The multiplier must be expressed as a figure in which a part of a | |
whole (if any) is expressed to three decimal points only.” | |
65 Rural settlement lists etc | 5 |
(1) In section 42A of the 1988 Act (rural settlement list) in subsection (1) (duty of | |
each billing authority to compile and maintain rural settlement list) after | |
“billing authority” there is inserted “in England”. | |
(2) In section 43 of the 1988 Act (occupied hereditament: liability) in subsection | |
(6B) (conditions for relief under subsection (6A)) before paragraph (a) there is | 10 |
inserted— | |
“(aa) the hereditament is situated in England,”. | |
(3) In section 47 of the 1988 Act (discretionary relief) in subsection (3A) (the rural | |
settlement condition) before paragraph (a) there is inserted— | |
“(aa) that the hereditament is situated in England,”. | 15 |
66 Transitional relief | |
(1) After section 57 of the 1988 Act (special provision for 1990-1995) there is | |
inserted— | |
“57A Transitional provision for 2005 onwards: England | |
(1) In relation to any relevant period the Secretary of State must make | 20 |
regulations under this section which apply in relation to England. | |
(2) The regulations may contain such provisions as are mentioned in | |
subsection (3) below in relation to any case where— | |
(a) as regards a hereditament or hereditaments the chargeable | |
amount for a chargeable day falls to be determined under | 25 |
section 43, 45 or 54 above, and | |
(b) the day falls within a prescribed relevant financial year. | |
(3) The provisions are that— | |
(a) the chargeable amount shall be such as is found in accordance | |
with prescribed rules, and | 30 |
(b) sections 43(4) to (6E) and 44 above, sections 45(4) to (6) and 46 | |
above, or section 54(4) to (7) above (as the case may be) shall not | |
apply. | |
(4) A chargeable amount found in accordance with rules prescribed under | |
this section, and any calculation (or component of a calculation) used to | 35 |
find that amount, may be the same as or different from what it would | |
be apart from the regulations. | |
(5) Rules prescribed under this section may be framed by reference to such | |
factors as the Secretary of State thinks fit. | |
(6) Without prejudice to section 143(1) below, regulations under this | 40 |
section relating to a relevant period may contain different provisions | |
for different relevant financial years. | |
| |
| |
|
| |
| |
(7) Without prejudice to section 143(1) below, regulations under this | |
section may contain different provision in relation to locally listed | |
hereditaments whose rateable value exceeds, and those whose rateable | |
value does not exceed, a prescribed figure; and a locally listed | |
hereditament is a hereditament for the time being shown in a local non- | 5 |
domestic rating list. | |
(8) Without prejudice to section 143(1) and (2) below, regulations under | |
this section may include provision— | |
(a) imposing duties and conferring powers on valuation officers | |
(whether as regards determinations, certificates or otherwise) in | 10 |
relation to the ascertainment of rateable values; | |
(b) as to appeals relating to things done or not done by such | |
officers. | |
(9) Regulations under this section in their application to a particular | |
relevant financial year shall not be effective unless they come into force | 15 |
before 1 January immediately preceding the year; but this is without | |
prejudice to the power to amend or revoke. | |
(10) In making regulations under this section 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 billing authorities by way of | 20 |
non-domestic rates as regards a particular financial year is the same as | |
the aggregate amount which would be so payable apart from the | |
regulations. | |
(11) For the purposes of subsection (10) above, the Secretary of State may | |
rely on his estimate of the aggregate amounts mentioned in that | 25 |
subsection. | |
(12) Once the actual aggregate amounts for a particular financial year are | |
ascertained, the Secretary of State may amend regulations under this | |
section in their application to a later financial year which falls within | |
the same or a later relevant period to reflect the extent to which the | 30 |
actual aggregate amounts differ from his estimate of those amounts. | |
(13) For the purposes of this section— | |
(a) a relevant period is a period of five years beginning on 1 April | |
2005 or on any 1 April after that date on which lists must be | |
compiled; | 35 |
(b) a relevant financial year, as regards regulations relating to a | |
relevant period, is a financial year falling within the period.” | |
(2) In section 58 of the 1988 Act (special provision for 1995 onwards) in subsection | |
(1) (power to make regulations in relation to any relevant period) after | |
“section” there is inserted “which apply in relation to Wales”. | 40 |
67 Rating of meters | |
(1) In section 64 of the 1988 Act (hereditaments) after subsection (2) there is | |
inserted— | |
“(2A) In addition, a right is a hereditament if— | |
(a) it is a right to use any land for the purpose of operating a meter | 45 |
to measure a supply of gas or electricity or such other service | |
as— | |
| |
| |
|
| |
| |
(i) the Secretary of State in relation to England, or | |
(ii) the National Assembly for Wales in relation to Wales, | |
may by order specify, and | |
(b) the meter is owned by a person other than the consumer of the | |
service.” | 5 |
(2) In subsection (4)(e) of that section (which contains a reference to any right | |
which is a hereditament by virtue of subsection (2)) after “subsection (2)” there | |
is inserted “or (2A)”. | |
(3) After subsection (11) of that section there is inserted— | |
“(11A) The Secretary of State in relation to England, and the National | 10 |
Assembly in relation to Wales, may by regulations make provision as | |
to what is to be regarded as being a meter for the purposes of subsection | |
(2A) above. | |
(11B) In subsection (2A) above “land” includes a wall or other part of a | |
building.” | 15 |
68 Exemptions for agricultural buildings | |
(1) Schedule 5 to the 1988 Act (exemptions from non-domestic rating) is amended | |
as follows. | |
(2) For paragraph 3(a) (which provides that a building is an agricultural building | |
if it is occupied together with agricultural land and is used solely in connection | 20 |
with agricultural operations on the land) there is substituteed— | |
“(a) it is occupied together with agricultural land and is used | |
solely in connection with agricultural operations on that or | |
other agricultural land, or”. | |
(3) After paragraph 7(1)(b) there is inserted “, and | 25 |
(c) the members who are occupiers of the land together have | |
control of the body.” | |
(4) For paragraph 7(3) there is substituted— | |
“(3) This sub-paragraph applies if— | |
(a) the building in question is occupied by a body corporate any | 30 |
of whose members are, or are together with the body, the | |
occupiers of the building or buildings mentioned in sub- | |
paragraph (2)(a) above, and | |
(b) the members who are occupiers of the land together have | |
control of the body.” | 35 |
(5) After paragraph 7(8) there is inserted— | |
“(9) In this paragraph “control” shall be construed in accordance with | |
section 416(2) to (6) of the Income and Corporation Taxes Act 1988.” | |
69 Exemption for places of religious worship | |
In paragraph 11 of Schedule 5 to the 1988 Act (exemption for places of religious | 40 |
worship) for sub-paragraph (1)(a) there is substituted— | |
“(a) a place of public religious worship;”. | |
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