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Make provision for and in connection with the liability of owners of |
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unoccupied hereditaments to a non-domestic rate. |
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We, Your Majesty’s most dutiful and loyal subjects, the Commons of the United |
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Kingdom in Parliament assembled, towards making an addition to the public |
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revenue, have freely and voluntarily resolved to give and grant unto Your Majesty |
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the increases in non-domestic rating receipts resulting from the provisions hereinafter |
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made; and do therefore most humbly beseech Your Majesty that it may be enacted, |
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and be it enacted, by the Queen’s most Excellent Majesty, by and with the advice and |
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consent of the Lords Spiritual and Temporal, and Commons, in this present |
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Parliament assembled, and by the authority of the same, as follows:— |
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1 | Unoccupied hereditaments: chargeable amount |
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(1) | In section 45 of the Local Government Finance Act 1988 (c. 41) (unoccupied |
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hereditaments: liability), for subsection (4) (determination of chargeable amount) |
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“(4) | Subject to subsection (4A) and to section 45A below, the chargeable amount |
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for a chargeable day shall be calculated in accordance with the formula— |
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| where A, B and C have the meanings given by section 46. |
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(4A) | An order may provide that subsection (4) shall have effect as if the following |
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formula were substituted— |
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| where N is such number (greater than one but not greater than two) as may be |
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(4B) | An order under subsection (4A) may be made— |
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(a) | in relation to England, by the Secretary of State; |
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(b) | in relation to Wales, by the Welsh Ministers.”. |
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(2) | After that section insert— |
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“45A | Unoccupied hereditaments: zero-rating |
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(1) | Where section 45 applies in relation to a hereditament, the chargeable |
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amount for a chargeable day is zero in the following cases. |
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(2) | The first case is where— |
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(a) | the ratepayer is a charity or trustees for a charity, and |
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(b) | it appears that when next in use the hereditament will be wholly |
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or mainly used for charitable purposes (whether of that charity |
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or of that and other charities). |
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(3) | The second case is where— |
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(a) | the ratepayer is a registered club for the purposes of Schedule |
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18 to the Finance Act 2002 (community amateur sports clubs), |
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(b) | it appears that when the hereditament is next in use— |
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(i) | it will be wholly or mainly used for the purposes of that |
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club and that club will be such a registered club, or |
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(ii) | it will be wholly or mainly used for the purposes of two |
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or more clubs including that club, and each of those |
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clubs will be such a registered club.”. |
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(3) | In section 143 of that Act (orders and regulations), after subsection (3A) |
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“(3B) | The power to make an order under section 45(4A) shall be exercisable |
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by statutory instrument, and no such order shall be made— |
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(a) | in the case of an order relating to England, unless a draft of the |
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order has been laid before and approved by resolution of each |
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(b) | in the case of an order relating to Wales, unless a draft of the |
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order has been laid before and approved by resolution of the |
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National Assembly for Wales.”. |
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2 | Consequential provisions |
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(1) | Schedule 1 provides for consequential amendments. |
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(2) | The enactments specified in Schedule 2 are repealed. |
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3 | Short title, commencement and extent |
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(1) | The short title of this Act is the Rating (Empty Properties) Act 2007. |
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(2) | The provisions of this Act come into force on the day this Act is passed. |
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(3) | The provisions of this Act have effect in relation to the year 2008-09 and |
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subsequent financial years. |
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(4) | Any provision of this Act relating to the making of regulations or orders has |
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effect as from the passing of this Act as regards the making of provision in |
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relation to any such year. |
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(5) | If the power to make regulations by virtue of paragraph 4 of Schedule 1 |
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(change of state of property to be disregarded) is exercised before 1st April |
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2008, it may be exercised so that the regulations— |
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(a) | apply to acts or omissions taking place at any time after the regulations |
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(b) | also have effect in relation to the year 2007-08. |
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(6) | This Act extends to England and Wales. |
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Partly unoccupied hereditaments |
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1 (1) | Section 44A of the Local Government Finance Act 1988 (c. 41) (partly |
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occupied hereditaments) is amended as follows. |
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(2) | In subsection (6) (cases in which unoccupied part not subject to charge), for |
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paragraph (b) substitute— |
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“(b) | the hereditament to which the apportionment relates— |
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(i) | does not fall within a class prescribed under section |
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(ii) | would (if unoccupied) be zero-rated under section |
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(3) | In subsection (8) (cases in which unoccupied part subject to lower rate of |
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charge), for paragraph (b) substitute— |
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“(b) | the hereditament to which the apportionment relates— |
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(i) | falls within a class prescribed under section 45(1)(d), |
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(ii) | would (if unoccupied) not be zero-rated under |
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(c) | an order under section 45(4A) is in force and has effect in |
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relation to the hereditament.”. |
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(4) | In subsection (9) (determination of amount of charge in cases within |
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subsection (8)), in the subsection (2) substituted in section 43 of that Act, for |
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paragraph (b) substitute— |
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“(b) | such part of that rateable value as is assigned by the relevant |
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apportionment to the unoccupied part of the hereditament, |
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divided by the number prescribed by the order under section |
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45(4A) as it has effect in relation to the hereditament.”. |
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(5) | After that subsection insert— |
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“(9A) | In relation to a day to which neither subsection (7) nor subsection (9) |
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applies, an apportionment under subsection (1) does not have any |
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effect in relation to the chargeable amount.”. |
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2 (1) | Section 47 of that Act (discretionary relief) is amended as follows. |
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(2) | In subsection (1)(b) (exclusion of main charging provisions) for “45(4) to (6)” |
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substitute “45(4) to (4B)”. |
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(3) | After subsection (9) insert— |
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“(10) | This section does not apply where the hereditament is zero-rated |
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Transitional provisions in connection with revaluation |
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3 (1) | In sections 57A(2)(a) and 58(2)(a) of that Act after “45” insert “, 45A”. |
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(2) | In sections 57A(3)(b) and 58(3)(b) of that Act for “45(4) to (6)” substitute |
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Change of state of property to be disregarded |
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4 (1) | After section 66 of that Act— |
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“66A | Unoccupied hereditaments: change of state of property to be |
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(1) | Regulations may provide that, for the purposes of this Part as it |
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applies in relation to an unoccupied hereditament, the state of any |
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property comprising or included in the hereditament shall be |
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deemed not to have changed— |
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(a) | since before any event of a prescribed description, or |
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(b) | by reason of any act done by or on behalf of a prescribed |
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(2) | The regulations may make provision as to the circumstances in |
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which, and period for which, that is deemed to be the case. |
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(3) | The regulations may provide for the making of such assumptions or |
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apportionments as may be prescribed in determining whether, or to |
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what extent, the state of any property has changed in comparison |
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with an earlier point in time. |
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(a) | provide that an act is to be treated as done on behalf of a |
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prescribed person if it is done by any person connected with |
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(b) | define in what circumstances persons are to be treated for |
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that purpose as connected. |
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(5) | The regulations may provide that they have effect (with any |
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necessary adaptations) in relation to omissions as well as to acts. |
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(6) | Regulations under this section may be made— |
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(a) | in relation to England, by the Secretary of State; |
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(b) | in relation to Wales, by the Welsh Ministers.”. |
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(2) | In section 143 of that Act (orders and regulations), after subsection (4) |
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“(4ZA) | The power to make regulations under section 66A shall be |
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exercisable by statutory instrument, and no such regulations shall be |
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(a) | in the case of regulations relating to England, a draft of the |
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regulations has been laid before and approved by resolution |
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of each House of Parliament; |
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(b) | in the case of regulations relating to Wales, a draft of the |
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regulations has been laid before and approved by resolution |
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of the National Assembly for Wales.”. |
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5 | In section 67(7) of that Act (interpretation etc: application of provisions in |
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relation to particular days), for “45(6)” substitute “45A(2) and (3)”. |
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Disapplication of time limit for making certain regulations |
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6 | Paragraph 4(6) of Schedule 8 to that Act (which provides that regulations |
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specifying the basis of calculation of authorities’ non-domestic rating |
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contributions must come into force no later than 31st December preceding |
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the financial year to which they relate) does not apply to regulations relating |
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Application of provisions to trustees of the National Heritage Memorial Fund |
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7 | In paragraph 2 of Schedule 1 to the National Heritage Act 1980 (c. 17), for |
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“45(6)” substitute “45A”. |
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Power to make further consequential amendments |
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8 (1) | Provision may be made by order amending, repealing or revoking any |
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enactment to which this paragraph applies to such extent as appears |
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necessary or expedient in consequence of the provisions of this Act. |
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(2) | This paragraph applies to— |
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(a) | any enactment passed or made before the passing of this Act, and |
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(b) | any enactment passed or made before the end of the session in which |
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(3) | In this paragraph “enactment” includes an enactment contained in |
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subordinate legislation within the meaning of the Interpretation Act 1978 |
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(4) | Orders under this paragraph must be made by statutory instrument, and |
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(a) | in relation to England, by the Secretary of State; |
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(b) | in relation to Wales, by the Welsh Ministers. |
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(5) | An order under this paragraph amending or repealing a provision of an Act |
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of Parliament must not be made— |
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(a) | in the case of an order relating to England, unless a draft of the order |
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has been laid before and approved by resolution of each House of |
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(b) | in the case of an order relating to Wales, unless a draft of the order |
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has been laid before and approved by resolution of the National |
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(6) | Any other order under this paragraph— |
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