(1) Subsection (2) below applies if a charging authority is at any time subject to more than one undischarged duty under the relevant provisions.
(2) The authority shall discharge each of the duties separately from the other or others, but it may discharge the duties in whatever sequence it thinks fit.
(3) Subsection (4) below applies if—
(a) a charging authority discharges at any time a duty under a relevant provision, and
(b) at that time it is subject to one or more undischarged duties under the relevant provisions.
(4) For the purposes of the excluded provisions, any amount or amounts in fact set in discharge of the duty mentioned in subsection (3)(a) above shall not be regarded as an amount or amounts set for the authority’s personal community charges under the relevant provision there mentioned.
(5) For the purposes of this section the relevant provisions are section 35(1) and (4) above.
(6) For the purposes of this section the excluded provisions are—
(a) sections 10(3) and (5), 12(3) and 14(4) above;
(b) sections 36(1) and 39(1) below;
(c) any provision of regulations under this or any other Act.
(1) Where an authority sets any amount in substitution under section 34 or 35 above (a new amount) anything paid to it by reference to the old amount shall be treated as paid by reference to the new amount.
(2) But if the old amount exceeds the new amount, the following shall apply as regards anything paid if it would not have been paid had the old amount been the same as the new amount—
(a) it shall be repaid if the person by whom it was paid so requires;
(b) in any other case it shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any community charge of the authority.
(3) Where an authority sets an amount or amounts in substitution under section 35(1) above it may recover from the precepting authority administrative expenses incurred by it in, or in consequence of, so doing.
(4) For the purposes of this section the old amount is the amount found by—
(a) taking the amount, or each of the amounts, for which the new amount is substituted (whether directly, or indirectly because of one or more intermediate substitutions),
(b) leaving out of account any amount to which section 35C(4) above applies, and
(c) taking the amount remaining or (if more than one remains) the last to be set.
(1) For the purposes of this section a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
(a) in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
(b) in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
(c) in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.
(2) Subsections (3) to (7) below apply if at the time a relevant charging authority sets an amount or amounts for a financial year under section 32 above a precept for the year has not been issued to it by a relevant precepting authority.
(3) If a precept for the previous financial year has been issued to it by the precepting authority, in setting an amount or amounts for the financial year under section 32 above the charging authority may include among the items listed in section 32(4) above an amount equal to that payable under the precept (or last precept) issued for the previous financial year; and in such a case section 32(4) shall be read accordingly.
(4) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has not been issued to it by the precepting authority, and an amount was included under subsection (3) above, the charging authority shall include among the items listed in section 32(4) above an amount equal to that included under subsection (3) above; and in such a case section 32(4) shall be read accordingly.
(5) If the precepting authority issues to the charging authority a precept for the year (originally or by way of substitute) then—
(a) if subsection (3) above does not apply, or no amount was included under it, the precept shall be treated as not having been issued,
(b) if an amount was included under subsection (3) above, and it is equal to or less than the amount of the precept, the amount of the precept shall be treated as equal to the amount included, and
(c) if an amount was included under subsection (3) above, and it exceeds the amount of the precept, the amount of the precept shall be treated as equal to its actual amount.
(6) If the precepting authority issues no precept to the charging authority for the year, the fact that an amount is included under subsection (3) above does not make the charging authority liable to pay anything to the precepting authority.
(7) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, section 32(4) and 35(3) and (5) above shall be read in accordance with subsection (5) above.
(8) Where the financial year mentioned in subsection (2) above is that beginning in 1990 this section shall have effect as if subsection (3) read—
(3) The charging authority may include among the items listed in section 32(4) above an amount equal to its estimate of the amount of any precept it expects will be issued to it for the year by the precepting authority; and in such a case section 32(4) shall be read accordingly.
(1) References in this section to the charging authority, the precepting authority and the financial year are to the charging authority, the precepting authority and the financial year mentioned in section 37(2) to (7) above.
(2) Where the charging authority includes under section 37(3) or (4) above an amount equal to that payable under a precept, section 33 above shall have effect as if among the items listed in subsection (3) there were included an amount equal to that payable under the precept, in a case where the precept is stated to be applicable to a part of the authority’s area.
(3) Where the charging authority includes under section 37(3) or (4) above an amount equal to its estimate of the amount of any precept it expects to be issued, in a case where it expects the precept will relate to a part only of its area section 33 above shall have effect as if—
(a) the reference in subsection (2) to an item relating to a part included a reference to an item the authority expects will relate to a part, and
(b) among the items listed in subsection (3) there were included an amount equal to the authority’s estimate of the amount of the precept it expects will be issued to it in relation to a part.
(4) If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, sections 33 and 35(3) and (5) above shall be read in accordance with section 37(5) above.
(1) An authority which has set an amount or amounts under section 32, 34 or 35 above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amount or amounts in at least one newspaper circulating in the authority’s area.
(2) Failure to comply with subsection (1) above does not make the setting of an amount or amounts invalid.
(1) A charging authority shall determine a standard community charge multiplier for properties in its area.
(2) If the authority sees fit, different multipliers may be determined for properties of different specified classes.
(3) A specified class is such class as may be specified for the purposes of this section by the authority.
(4) If the Secretary of State so requires by regulations, a multiplier for a prescribed class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0,½, 1 and 1½.
(5) An authority must determine under this section before 1 April 1990.
(6) Once a multiplier has been determined it shall remain effective for all chargeable financial years until varied (whether to comply with a requirement under subsection (4) above or otherwise).
(7) A multiplier as it has effect for a given financial year may only be varied before the year begins.
(8) Regulations under this section in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.
(9) A multiplier must be one of the following, namely, 0,½, 1, 1½ or 2.
(10) References to properties are to buildings, self-contained parts of buildings . . . in respect of which persons are or may become subject to standard community charges of the authority.
(11) A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—
(a) the use to which properties are put or are intended to be put;
(b) whether properties are occupied;
(c) the period for which properties have been unoccupied;
(d) the circumstances, other than financial circumstances, of persons subject to standard community charges;
(e) the capacity in which persons are subject to standard community charges;
(f) whether properties fall within a class prescribed in regulations under this section.
(g) the periods for which unoccupied properties have previously been occupied;
(h) the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;
(i) in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.
(11A) The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.
(12) Without prejudice to the generality of subsection (11A) above, a class may be prescribed by reference to one or more of the following factors—
(a) the physical characteristics of properties;
(b) the fact that properties are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions;
(c) the circumstances of persons subject to standard community charges.
(13) An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.
(14) Failure to comply with subsection (13) above does not invalidate the exercise of the power.
(15) The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.
(16) The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.
(1) In accordance with this Part the valuation officer for a billing authority in England shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).
(2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards....
(2A) But—
(a) subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
(b) a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.
(3) A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....
(4) Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
(5) Not later than 31 December preceding a day on which a list is to be compiled the valuation officer shall send to the authority a copy of the list he proposes (on the information then before him) to compile.
(6) As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.
(6A) As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.
(6B) As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.
(7) A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.
(8) In compiling and maintaining the list which must be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this Part.
(2) A list must be compiled on 1 April in each revaluation year.
(3) Revaluation years are 2026 and every third year afterwards.
(4) A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
(5) Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
(6) No later than 31 December preceding a day on which a list is to be compiled, the valuation officer must send to the authority a copy of the list proposed to be compiled (on the information then before the officer).
(7) The authority must keep a copy of the proposed list electronically and must take such steps as it thinks suitable for giving notice of it.
(8) As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.
(9) The authority must keep a copy of the list electronically.
(10) The valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
(11) A list is within this subsection if it was—
(a) compiled under this section, or
(b) required to be compiled on 1 April 1990, 1 April 1996, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.
(12) In maintaining the list that was required to be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.
(1) A local non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, each hereditament which fulfils the following conditions on the day concerned—
(a) it is situated in the authority’s area,
(b) it is a relevant non-domestic hereditament,
(c) at least some of it is neither domestic property nor exempt from local non-domestic rating, and
(d) it is not a hereditament which must be shown for the day in a central non-domestic rating list.
(2) For each day on which a hereditament is shown in the local list, it must also show whether the hereditament—
(a) consists entirely of property which is not domestic, or
(b) is a composite hereditament.
(3) For each day on which a hereditament is shown in the list, it must also show whether any part of the hereditament is exempt from local non-domestic rating.
(4) For each day on which a hereditament is shown in the list, it must also show the rateable value of the hereditament
(5) The list must also contain such information about hereditaments shown in it as may be prescribed by the appropriate national authority by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.
(1) Each billing authority in England shall compile and maintain, in accordance with section 42B below, a list (to be called its rural settlement list).
(2) A rural settlement list shall have effect for each chargeable financial year and shall identify for each such year any settlements mentioned in subsection (3) below.
(3) The settlements referred to in subsection (2) above are those which—
(a) are wholly or partly within the authority’s area,
(b) appear to the authority to have had a population of not more than 3,000 on the last 31st December before the beginning of the chargeable financial year in question, and
(c) in that financial year are wholly or partly within an area designated by the Secretary of State by order as a rural area for the purposes of this section.
(4) A rural settlement list must identify the boundaries of each settlement (whether by defining the boundaries or referring to boundaries defined in a map or other document), but if a settlement is not wholly within the area of a billing authority the list need not identify the boundaries outside the authority’s area.
(5) An order under subsection (3)(c) above may provide for designating as a rural area any area for the time being identified by any person, in any manner, specified in the order.
(6) Subsection (1) above does not apply to a billing authority in respect of any chargeable financial year for which there are no such settlements as are mentioned in subsection (3) above (and, accordingly, if the authority has compiled a rural settlement list, it shall cease to maintain that list).
(1) The billing authority shall, throughout the period of three months preceding the beginning of the first chargeable financial year for which a rural settlement list is to have effect, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.
(2) In each chargeable financial year for which a rural settlement list has effect the billing authority shall (if it appears to the authority that section 42A(1) above will apply to the authority in respect of the next chargeable financial year) review the list and consider whether or not, for the next chargeable financial year, any alterations are required to the list in order to give effect to section 42A(2) above.
(3) If following the review the authority considers that any such alterations are required for that year, it shall, throughout the three months preceding the beginning of that year, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.
(4) A billing authority which has compiled a rural settlement list shall make it available for inspection in the form in which the list has effect for each chargeable financial year to which it relates.
(5) Where a billing authority is required to make any list or draft available for inspection under this section, it shall make the list or draft available at any reasonable hour (and free of charge) at its principal office.
(1) Where a hereditament is shown in a billing authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion both the rateable value of the hereditament , and (where relevant) G as regards the hereditament, between the occupied and unoccupied parts of the hereditament and to certify the apportionment , or apportionments, to the authority.
(2) The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.
(2A) The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.
(3) For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—
(a) falls within the operative period in relation to the apportionment, and
(b) is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.
(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.
(e) paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.
(6) Subsection (7) below applies where—
(a) a billing authority requires an apportionment under subsection (1) above, and
(b) the hereditament to which the apportionment relates—
(i) does not fall within a class prescribed under section 45(1)(d), or
(ii) would (if unoccupied) be zero-rated under paragraph 2 of Schedule 4ZB.
(7) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
(2) “A” is—
(a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;
(b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.
(2A) In sub-paragraph (2), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.
(8) Subsection (9) below applies where—
(a) a billing authority requires an apportionment under subsection (1) above, and
(b) the hereditament to which the apportionment relates—
(i) falls within a class prescribed under section 45(1)(d), and
(ii) would (if unoccupied) not be zero-rated under paragraph 2 of Schedule 4ZB, and
(c) regulations under paragraph 1(2) of Schedule 4ZB are in force and has effect in relation to the hereditament.
(9) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
(2) “A” is the sum of the occupied amount and the unoccupied amount.
(2A) The occupied amount is—
(a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;
(b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.
(2B) The unoccupied amount is—
(a) where the occupied amount is determined in accordance with sub-paragraph (2A)(a), such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the unoccupied part of the hereditament minus such part of G as is so assigned, or
(b) where the occupied amount is determined in accordance with sub-paragraph (2A)(b), such part of the rateable value as is assigned by a relevant apportionment to the unoccupied part of the hereditament,
divided by the number prescribed by regulations under paragraph 3(9) of Schedule 4ZB (for the purposes of paragraph 1(2) of that Schedule) as it has effect in relation to the hereditament.
(2C) In sub-paragraphs (2A) and (2B), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.
(9A) In relation to a day to which neither subsection (7) nor subsection (9) applies, an apportionment under subsection (1) does not have any effect in relation to the chargeable amount.
(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.
45 Unoccupied hereditaments: liability and reliefs.
(1) A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—
(a) on the day none of the hereditament is occupied,
(b) on the day the ratepayer is the owner of the whole of the hereditament,
(c) the hereditament is shown for the day in a local non-domestic rating list in force for the year, and
(d) on the day the hereditament falls within a class prescribed by the appropriate national authority by regulations.
(2) In such a case the ratepayer shall be liable to pay an amount calculated by—
(a) finding the chargeable amount for each chargeable day in accordance with Schedule 4ZB, and
(b) aggregating the amounts found under paragraph (a) above.
(3) A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.
(8) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
(9) For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the appropriate national authority 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.
(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
(i) 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 ;
(ii) a building situated in England which a hereditament shown in a list comprises or includes, or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included, and that has been subject to alterations;
(iii) part of a building situated in England and added to an existing building which a hereditament shown in a list comprises or includes or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included.
(iv) a building that has been subject to alterations where the building is comprised in a hereditament situated in Wales that was (but is no longer) shown in a list.
(1) Where the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
(a) the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the billing authority concerned, and
(b) ... regulations under section 57A or 58 below or any provision of or made under Schedule 4ZA, 4ZB or 7A below (as the case may be) shall not apply as regards the day.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The ... condition is that, during a period which consists of or includes the chargeable day, a decision of the billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.
(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) A determination under subsection (1)(a) above—
(a) must be such that the chargeable amount for the day is less than the amount it would be apart from this section;
(b) may be such that the chargeable amount for the day is 0;
(c) may be varied by a further determination of the authority under subsection (1)(a) above.
(5) In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under section 57A or 58 below and of any provision of or made under Schedule 7A below shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.
(5A) So far as a decision under subsection (3) above would have effect where neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply, the billing authority may make the decision only if it is satisfied that it would be reasonable for it to do so, having regard to the interests of persons liable to pay council tax set by it.
(5B) This subsection applies on the chargeable day if—
(a) all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations—
(i) none of which is established or conducted for profit, and
(ii) each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts, or
(b) the hereditament—
(i) is wholly or mainly used for purposes of recreation, and
(ii) all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
(5C) A billing authority in England, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Secretary of State.
(5D) A billing authority in Wales, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Welsh Ministers.
(6) A decision under subsection (3) above may be revoked by a further decision of the authority.
(6A) A decision under subsection (3) by a billing authority in England is invalid as regards a day if—
(a) the day falls before the end of the financial year beginning on 1 April 2022, and
(b) the decision is made more than six months after the end of the financial year in which the day falls.
(6B) A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—
(a) the day falls before the end of the financial year beginning on 1 April 2023, and
(b) the decision is made more than six months after the end of the financial year in which the day falls.
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) The appropriate national authority may make regulations containing provision—
(a) requiring notice to be given of any determination or decision;
(b) limiting the power to revoke a decision or vary a determination;
(c) as to other matters incidental to this section.
(8A) This section does not apply where the hereditament is an excepted hereditament.
(9) A hereditament is an excepted hereditament if all or part of it is occupied (otherwise than as trustee) by
(a) a billing authority; or
(b) a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees; or
(c) a functional body, within the meaning of the Greater London Authority Act 1999.
(10) This section does not apply where the hereditament is zero-rated under paragraph 2 of Schedule 4ZB.
(1) This section applies for the purposes of section 47 above (but subsection (5) below does not apply for the purposes of subsection (3B)(a) of that section).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) A hereditament not in use shall be treated as wholly or mainly used for purposes of recreation if it appears that when next in use it will be wholly or mainly used for purposes of recreation.
(4) A hereditament which is wholly unoccupied shall be treated as an excepted hereditament if it appears that when any of it is next occupied the hereditament will be an excepted hereditament.
(5) If a hereditament is wholly unoccupied but it appears that it or any part of it when next occupied will be occupied for particular purposes, the hereditament or part concerned (as the case may be) shall be treated as occupied for those purposes.
48A Discretionary relief: functions of Mayoral development corporations
(1) The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).
(2) A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.
(3) A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.
(4) A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.
(5) The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—
(a) beginning to exercise functions under section 47 above, or
(b) ceasing to exercise functions under that section.
(6) The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—
(a) as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;
(b) as regards costs of collection and recovery in such cases.
(1) A billing authority may—
(a) reduce any amount a person is liable to pay to it under section 43 or 45 above, or
(b) remit payment of the whole of any amount a person would otherwise be liable to pay to it under section 43 or 45 above.
(2) But an authority may not act under this section unless it is satisfied that—
(a) the ratepayer would sustain hardship if the authority did not do so, and
(b) it is reasonable for the authority to do so, having regard to the interests of persons liable to pay council tax set by it.
(3) The amount as regards which a reduction or remittance may be made under subsection (1) above is the amount the person would be liable to pay (apart from this section) taking account of anything done under section 47 above , the effect of any regulations under section 57A or 58 below, and the effect of any provision of or made under Schedule 7A below.
(4) Where an authority acts under this section, section 43 or 45 above shall be construed accordingly as regards the case concerned.
49A Cancellation of backdated liabilities for days in years 2005 to 2010
(1) The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
(2) The regulations may give that relief in relation to a hereditament and a chargeable day only if—
(a) the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
(b) it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
(3) The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
(4) A prescribed condition may be—
(a) a condition to be fulfilled in relation to the hereditament,
(b) a condition to be fulfilled in relation to some other hereditament, or
(c) some other condition.
(5) The conditions that may be prescribed include, in particular—
(a) conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
(b) conditions relating to the consequences of the alteration;
(c) conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
(d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.
(1) The appropriate national authority may make such regulations as it sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.
(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
(3) The regulations may provide for the owner or occupier at the time concerned to be taken to be such one of the owners or occupiers as is identified in accordance with prescribed rules.
(4) The regulations may provide that—
(a) as regards any time when there is only one owner or occupier, section 43 or 45 above (as the case may be) shall apply;
(b) as regards any time when there is more than one owner or occupier, the owners or occupiers shall be jointly and severally liable to pay a prescribed amount by way of non-domestic rate.
(5) The regulations may include provision that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations.
Schedule 5 below shall have effect to determine the extent (if any) to which a hereditament is for the purposes of this Part exempt from local non-domestic rating.
(1) In accordance with this Part the central valuation officer shall compile, and then maintain, lists for England (to be called central non-domestic rating lists).
(2) A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards ... .
(2A) But—
(a) subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
(b) a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.
(3) A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....
(4) Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
(5) Not later than 31 December preceding a day on which a list is to be compiled the central valuation officer shall send to the Secretary of State a copy of the list he proposes (on the information then before him) to compile.
(6) As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.
(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.
(7) A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) The central valuation officer must compile lists for Wales (to be called central non-domestic rating lists) in accordance with this Part.
(2) A list must be compiled on 1 April in each revaluation year.
(3) Revaluation years are 2026 and every third year afterwards.
(4) A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
(5) Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
(6) No later than 31 December preceding a day on which a list is to be compiled, the central valuation officer must send to the Welsh Ministers a copy of the list proposed to be compiled (on the information then before the officer).
(7) The Welsh Ministers must keep a copy of the proposed list electronically.
(8) As soon as is reasonably practicable after compiling a list, the central valuation officer must send a copy of it to the Welsh Ministers.
(9) The Welsh Ministers must keep a copy of the list electronically.
(10) The central valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
(11) A list is within this subsection if it was—
(a) compiled under this section, or
(b) required to be compiled on 1 April 1990, 1 April 1995, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.
(1) With a view to securing the central rating en bloc of certain hereditaments, the Secretary of State may by regulations designate a person and prescribe in relation to him one or more descriptions of relevant non-domestic hereditament.
(2) Where the regulations so require, a central non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, the name of the designated person and, against it, each hereditament (wherever situated) which on the day concerned—
(a) is occupied or (if unoccupied) owned by him, and
(b) falls within any description prescribed in relation to him.
(3) For each such day the list must also show against the name of the designated person the rateable value (as a whole) of the hereditaments so shown.
(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.
(5) A central non-domestic rating list must also contain such information about hereditaments shown in it as may be prescribed by the Secretary of State by regulations.
(1) A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.
(2) In such a case the ratepayer shall be liable to pay an amount calculated by—
(a) finding the chargeable amount for each chargeable day in accordance with Schedule 5A, and
(b) aggregating the amounts found under paragraph (a) above.
(3) A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority.
(9) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
(1) The Welsh Ministers may by regulations amend sections 41ZA(3) and 52ZA(3) so as to—
(a) substitute a different year for the year that is for the time being specified as the revaluation year;
(b) insert a reference to a different year from the year that would otherwise be the revaluation year;
(c) substitute a different interval between revaluation years for the interval that is for the time being specified there;
(d) make other amendments to section 41ZA(3) or 52ZA(3) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).
(2) If regulations are made—
(a) under subsection (1)(a) or (b), they must specify the same year in both sections 41ZA(3) and 52ZA(3);
(b) under subsection (1)(c), they must specify the same interval in both sections 41ZA(3) and 52ZA(3).
(3) Where regulations under subsection (1)(c) substitute a different interval, the Welsh Ministers must by regulations also amend the period of years specified in section 58(10)(a) so that it is the same as that interval.
(1) The Secretary of State may make regulations providing that where a copy of a list has been sent under section 41(5) or 52(5) above and the valuation officer alters the list before it comes into force—
(a) the officer must inform the billing authority or Secretary of State (as the case may be), and
(b) the authority or Secretary of State (as the case may be) must alter the deposited copy accordingly.
(1A) The Welsh Ministers may make regulations providing that where a copy of a list has been sent under section 41ZA(6) or 52ZA(6) and the valuation officer alters the list before it comes into force—
(a) the officer must inform the billing authority or the Welsh Ministers (as the case may be), and
(b) the authority or the Welsh Ministers (as the case may be) must alter their copy accordingly.
(2) The appropriate national authority may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.
(3) The regulations may include provision that where a valuation officer intends to alter a list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.
(4) The regulations may include provision—
(a) as to who (other than a valuation officer) may make a proposal for the alteration of a list with a view to its being accurately maintained,
(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal,
(c) as to the period within which a proposal must be made,
(d) as to the procedure for and subsequent to the making of a proposal, and
(dd) as to the circumstances within which and the conditions upon which a proposal may be withdrawn
(e) requiring the valuation officer to inform other prescribed persons of the proposal in a prescribed manner.
(4A) In relation to an English list or a Welsh list, the provision that may be included in the regulations by virtue of subsection (4) includes—
(a) provision about the steps that must be taken before a person may make a proposal for an alteration of the list (which may include steps designed to ensure the person checks the accuracy and completeness of any information on which any decision by the valuation officer has been based and gives the valuation officer an opportunity to consider the results of those checks and alter the list);
(b) provision restricting the circumstances in which any of those steps may be taken and provision about the timing of any step;
(c) provision for valuation officers to impose financial penalties on persons who, in, or in connection with, proposals for the alteration of the list, knowingly, recklessly or carelessly provide information which is false in a material particular.
(4B) If provision is made by virtue of subsection (4A)(c)—
(a) the maximum amount of any penalty that may be specified in, or determined in accordance with, the regulations is £500;
(b) the regulations must require any sum received by a valuation officer by way of penalty to be paid into the appropriate fund;
(c) the regulations may include provision for any penalty to be recovered by the valuation officer concerned as a civil debt due to the officer;
(d) the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to the valuation tribunal.
(5) The regulations may include provision that, where there is a disagreement 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,
an appeal may be made to a valuation tribunal....
(5A) In relation to a proposal made by a person to alter an English list or a Welsh list, the provision that may be included in regulations by virtue of subsection (5) includes provision—
(a) about the grounds on which an appeal may be made;
(b) about the matters which are not to be taken into account by the valuation tribunal as part of an appeal;
(c) about the circumstances in which new evidence may be admitted on an appeal, and about the conduct of an appeal in relation to such evidence;
(d) about the payment of fees by ratepayers in relation to appeals, the payment of those fees into the appropriate fund and the circumstances in which those fees are to be refunded.
This subsection is without prejudice to the powers to make regulations conferred by Part 3 of Schedule 11 (tribunals: procedure, orders, etc).
(6) The regulations may include—
(a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);
(b) provision requiring the list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;
(c) provision requiring the valuation officer to inform prescribed persons of an alteration within a prescribed period;
(d) provision requiring the valuation officer to keep for a prescribed period a record of the state of the list before the alteration was made.
(7) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—
(a) provision requiring payments or repayments to be made, with or without interest, and
(c) provision as to the recovery (by deduction or otherwise) of sums due.
(7A) In relation to England, the regulations may include provision that—
(a) where a valuation officer for a billing 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.
(7AA) In relation to Wales, the regulations may include provision that—
(a) where a valuation officer for a billing authority has informed the authority of an alteration of a local non-domestic rating list compiled by the officer, the authority must alter its copy of the list accordingly;
(b) where the central valuation officer has informed the Welsh Ministers of an alteration of a central non-domestic rating list compiled for Wales, the Welsh Ministers must alter their copy of the list accordingly.
(7B) For the purposes of subsections (4B)(b) and (5A)(d) “the appropriate fund” means—
(a) where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter an English list, the Consolidated Fund, and
(b) where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter a Welsh list, the Welsh Consolidated Fund.
(8) In this section—
“English list” means—
a local non-domestic rating list that has to be compiled for a billing authority in England, or
the central non-domestic rating list that has to be compiled for England;
“valuation tribunal” means—
in relation to England, the Valuation Tribunal for England;
in relation to Wales, a valuation tribunal established under paragraph 1 of Schedule 11;
“Welsh list” means—
a local non-domestic rating list that has to be compiled for a billing authority in Wales, or
the central non-domestic rating list that has to be compiled for Wales.
(1) Schedule 6 below (which contains provisions about valuation for the purposes of this Part) shall have effect.
(2) Schedule 7 below (which contains provisions about multipliers for the purposes of this Part) shall have effect.
57A Transitional provision for 2005 onwards: England
(1) In relation to any relevant period the Secretary of State must make 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 section 43, 45 or 54 above, and
(b) the day falls within a prescribed relevant financial year.
(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
(4) A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to 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 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 as regards which A exceeds, and those as regards which A does not exceed, 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-domestic rating list.
(7A) For the purposes of subsection (7)—
(a) “A” has the meaning it has in Schedule 4ZA or 4ZB (as the case may be);
(b) a locally listed hereditament is a hereditament for the time being shown in a local non-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 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 before 1 February 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 non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, no greater than 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 and adjustments mentioned in that subsection.
(12) Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.
(13) For the purposes of this section—
(a) a relevant period is—
(i) each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and
(ii) a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;
(b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
(1) In relation to any relevant period the Welsh Ministers may make regulations under this section which apply in relation to Wales.
(2) The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—
(a) as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and
(b) the day falls within the relevant period concerned.
(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
(4) A chargeable amount found in accordance with rules prescribed under this section 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 Welsh Ministers think fit.
(6) Without prejudice to section 143A(2)(b) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.
(7) Without prejudice to section 143A(2)(b) 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-domestic rating list.
(7A) Without prejudice to section 143A(2) and (3) 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 relation to the ascertainment of rateable values;
(b) as to appeals relating to things done or not done by such officers.
(8) Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.
(9) In making regulations under this section the Welsh Ministers shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to them and all billing authorities by way of non-domestic rates as regards a particular financial year does not exceed that which it would in their opinion be likely to be apart from the regulations.
(10) For the purposes of this section—
(a) a relevant period is a period of three years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;
(b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
Where a contribution in aid of non-domestic rating is made in respect of a hereditament which is exempt from local non-domestic rating by virtue of paragraph 19A of Schedule 5 below (property occupied for purposes of visiting forces etc.), the contribution shall be paid to the appropriate national authority.