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Require small business rate relief payments to be made automatically; and for |
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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 | Automatic application of mandatory relief for small businesses |
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(1) | The Secretary of State must, within six months of the date on which this Act is |
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passed, make regulations providing for the payment by the billing authority of |
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mandatory relief for small businesses to a person (the ratepayer) under section |
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43(4B)(a) of the Local Government Finance Act 1988 (c. 41) (“the 1988 Act”) to |
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be made automatically and without any requirement for small businesses to |
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(2) | Regulations made under this section— |
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(a) | shall be made by statutory instrument; |
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(b) | may not be made unless a draft has been laid before, and approved by, |
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a resolution of each House of Parliament; |
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(c) | may contain such incidental, supplemental, consequential and |
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transitional provision as the Secretary of State thinks fit, including |
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provision amending, repealing or revoking any enactments. |
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2 | Eligibility for mandatory relief for small businesses |
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(1) | For the purposes of section 1, the ratepayer shall be eligible for mandatory |
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relief for small businesses where the rateable value of a hereditament, as |
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shown in the local non-domestic rating list, fulfils the conditions for the |
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mandatory relief for small businesses as prescribed in section 43(4B)(a)(i) of the |
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(2) | The information relating to the rateable value of the hereditament maintained |
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on the local non-domestic rating list shall be sufficient evidence for the purpose |
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of deciding whether a ratepayer shall be eligible to the automatic application |
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of mandatory relief for small businesses. |
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(3) | Where it is determined that the ratepayer is not eligible to the whole or any part |
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of the application of mandatory relief for small businesses, the billing authority |
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by whom the automatic application of mandatory relief is made may require |
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the application or, as the case may be, the part of the mandatory relief to be |
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(4) | The Secretary of State may by regulation make provision for the recovery of |
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sums that have been applied to a person by way of mandatory relief who is not |
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eligible for such application of mandatory relief in such circumstances as may |
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(5) | Regulations under this section shall be made by statutory instrument which |
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shall be subject to annulment in pursuance of a resolution of either House of |
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“mandatory relief for small businesses” has the meaning given by section |
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43(4B)(a) of the 1988 Act; |
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“billing authority” has the meaning given by section 144 of the 1988 Act; |
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“hereditament” has the meaning given by section 64 of the 1988 Act. |
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(1) | This Act may be cited as the Small Business Rate Relief (Automatic Payment) |
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(2) | This Act extends to England only. |
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