Local Government Finance Act 1988

60 Pooling.

Schedule 8 below (which provides for the keeping of non-domestic rating accounts, and for sums to be paid to and by the Welsh Ministers) shall have effect.

61 Valuation officers.

(1) The Commissioners of Inland Revenue shall appoint— (a) a valuation officer for each billing authority, and (b) the central valuation officer. (2) The remuneration of, and any expenses incurred by, valuation officers in carrying out their functions under this Part (including the remuneration and expenses of persons, whether or not in the service of the Crown, employed to assist them) shall be paid out of money provided by Parliament.

62 Administration.

Schedule 9 below (which contains provisions about administration, including collection and recovery) shall have effect.

62A Recovery by taking control of goods

Where a liability order has been made against a person under regulations under Schedule 9, the billing authority may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.

63 Death.

(1) The appropriate national authority may make such regulations as it sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate. (2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above. (3) The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made). (4) The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum. (5) The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid. (6) The regulations may provide that proceedings (whether by way of appeal under regulations under section 55 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

63A Disclosure of Revenue and Customs information

(1) An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a qualifying purpose. (2) Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose. (3) Each of the following is a “qualifying person”— (a) a billing authority; (b) a major precepting authority; (c) a person authorised to exercise any function of an authority within paragraph (a) or (b) relating to non-domestic rating; (d) a person providing services to an authority within paragraph (a) or (b) relating to non-domestic rating; (e) the Secretary of State; (f) the Welsh Ministers; (g) a prescribed person. (4) Each of the following is a “qualifying purpose”— (a) enabling or assisting the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under this Part which are not functions of the Secretary of State or the Welsh Ministers; (b) enabling or assisting the Secretary of State or the Welsh Ministers to carry out functions conferred by or under section 53 or 54 (central non-domestic rating), or by or under Schedule 9 so far as relating to central non-domestic rating lists; (c) any other prescribed purpose relating to non-domestic rating. (5) In this section— “prescribed” means— in relation to England, prescribed by regulations made by the Secretary of State, and in relation to Wales, prescribed by regulations made by the Welsh Ministers; “Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005. (6) Regulations under this section may only be made with the consent of the Commissioners for Her Majesty's Revenue and Customs.

63B Restrictions on onward disclosure of Revenue and Customs information

(1) Information disclosed under section 63A or this section may not be further disclosed unless that further disclosure is— (a) to a qualifying person for a qualifying purpose, (b) for the purposes of the initiation or conduct of any proceedings relating to the enforcement of any obligation imposed by or under this Part of this Act, (c) in pursuance of a court order, (d) with the consent of each person to whom the information relates, or (e) required or permitted under any other enactment. (2) Information may not be disclosed under subsection (1)(a) to a qualifying person within section 63A(3)(c), (d), (e), (f) or (g) except with the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific). (3) Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose. (4) A person commits an offence if the person contravenes subsection (1) or (2) by disclosing information relating to a person whose identity— (a) is specified in the disclosure, or (b) can be deduced from it. (5) It is a defence for a person charged with an offence under this section of disclosing information to prove that the person reasonably believed— (a) that the disclosure was lawful, or (b) that the information had already lawfully been made available to the public. (6) A person guilty of an offence under this section is liable— (a) on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court or to a fine, or to both; (b) on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or to both. (7) A prosecution for an offence under this section may be instituted only by or with the consent of the Director of Public Prosecutions. (8) In relation to an offence under this section committed before 2 May 2022 the reference in subsection (6)(a) to the general limit in a magistrates’ court is to be taken as a reference to 6 months. (9) This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of subsection (1) or (2) (whether or not subsection (4) applies to the contravention). (10) In this section— “qualifying person” has the same meaning as in section 63A; “qualifying purpose” has the same meaning as in that section.

63C Freedom of information

(1) Revenue and customs information relating to a person which has been disclosed under section 63A or 63B is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure— (a) would specify the identity of the person to whom the information relates, or (b) would enable the identity of such a person to be deduced. (2) In this section “revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

63D Disclosure of valuation information to Northern Ireland rating officials

(1) Subsection (2) applies where a Northern Ireland rating official (“R”) makes a request to a valuation officer (“V”) for Revenue and Customs information— (a) that V holds in connection with V’s functions under this Part, and (b) that R reasonably believes will assist R in the performance of any of R’s functions under Part 3 of the 1977 Order (valuation). (2) V may disclose the information to R if V considers it reasonable to do so. (3) Subject to subsection (4), the disclosure of information under this section does not breach— (a) any obligation of confidence owed by V, or (b) any other restriction on the disclosure of information (however imposed). (4) V may not disclose information under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this section is to be taken into account). (5) Where information is disclosed under this section, the information may not be— (a) used for a purpose other than a purpose relating to the performance of any of R’s functions under Part 3 of the 1977 Order, or (b) further disclosed, unless the use of the information for another purpose or the further disclosure (as the case may be) is authorised by subsection (6). (6) The use of the information for another purpose or the further disclosure (as the case may be) is authorised by this subsection where— (a) the Commissioners for His Majesty’s Revenue and Customs consent (specifically or generally) to it, (b) each person to whom the information relates consents (specifically or generally) to it, (c) it is in pursuance of a court order, or (d) it is required by any other enactment. (7) In subsection (6)(d), the reference to an enactment does not include— (a) an Act of the Scottish Parliament or an instrument made under such an Act, (b) an Act or Measure of Senedd Cymru or an instrument made under such an Act or Measure, or (c) an Act of the Northern Ireland Assembly or an instrument made under such an Act. (8) Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to a disclosure of information in contravention of subsection (5) which relates to a person whose identity is specified in, or can be deduced from, the disclosure as it applies in relation to the disclosure of information in contravention of section 20(9) of that Act. (9) Revenue and customs information relating to a person which has been disclosed under this section is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure— (a) would specify the identity of the person to whom the information relates, or (b) would enable the identity of such a person to be deduced. (10) In this section— “the 1977 Order” means the Rates (Northern Ireland) Order 1977 (S.I. 1977/2157 (N.I. 28)); “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act); “Northern Ireland rating official” means an officer appointed under Article 36 of the 1977 Order (the Commissioner, district valuers and the Valuation Office); “Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (information held in connection with a function of the Revenue and Customs); “revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

63F Artificial non-domestic rating avoidance arrangements: introduction

(1) This section and sections 63G to 63M make provision in relation to Wales about counteracting advantages, in respect of liability to non-domestic rating, from artificial non-domestic rating avoidance arrangements. (2) For the purposes of this section and sections 63G to 63M, an arrangement is an “artificial non-domestic rating avoidance arrangement” if— (a) in consequence of the arrangement, a person obtains or will obtain an advantage in relation to non-domestic rating (see section 63G), and (b) the arrangement is artificial (see section 63H). (3) For the purposes of this section and sections 63G to 63M, “an arrangement” includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including— (a) a series of arrangements, and (b) any part or stage of an arrangement comprised of more than one part or stage.

63G Meaning of “advantage”

For the purposes of sections 63F to 63M, “an advantage” means the avoidance or reduction of liability to non-domestic rating, by means of (among other things)— (a) avoidance of an assessment; (b) remission; (c) relief (or increased relief); (d) repayment (or increased repayment); (e) deferral of a payment.

63H Meaning of “artificial”

(1) For the purposes of sections 63F to 63M, an arrangement is artificial if— (a) it is of a type specified by the Welsh Ministers by regulations, and (b) where subsection (3) applies, no determination has been made in relation to the (particular) arrangement. (2) The regulations may only specify a type of arrangement if making an arrangement of that type would not be a reasonable course of action in relation to the provisions of enactments relating to non-domestic rating, having regard in particular to— (a) whether the substantive results of arrangements of that type are inconsistent with— (i) any principles on which those provisions are based (whether express or implied), and (ii) the policy objectives of those provisions; (b) whether arrangements of that type are intended to exploit any shortcomings in those provisions; (c) whether arrangements of that type lack economic or commercial substance (other than obtaining an advantage in relation to non-domestic rating). (3) The regulations may provide that a particular arrangement of a type specified under subsection (1)(a) is not artificial if a determination to that effect is made, in accordance with the regulations and having regard to all the circumstances, by— (a) a billing authority in Wales, in connection with the authority’s local non-domestic rating list; (b) the Welsh Ministers, in connection with a central non-domestic rating list for Wales. (4) In this section “enactments relating to non-domestic rating” means— (a) this Act, (b) the Business Rate Supplements Act 2009 (c. 7), and (c) any subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under those Acts.

63I Liability to non-domestic rating: local lists

(1) Subsections (2) to (5) apply if, in connection with a billing authority in Wales’ local non-domestic rating list, an artificial non-domestic rating avoidance arrangement has been made. (2) The billing authority must, from the relevant date— (a) treat the ratepayer as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or (b) treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement). (3) The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 43 or 45. (4) In subsection (2), “the relevant date” means the later of— (a) the day the arrangement mentioned in subsection (1) is made; (b) the day the applicable regulations come into force; (c) a day provided for in those regulations. (5) In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.

63J Liability to non-domestic rating: central lists

(1) Subsections (2) to (5) apply if, in connection with a central non-domestic rating list for Wales, an artificial non-domestic rating avoidance arrangement has been made. (2) The Welsh Ministers must, from the relevant date— (a) treat the ratepayer as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or (b) treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement). (3) The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 54. (4) In subsection (2), “the relevant date” means the later of— (a) the day the arrangement mentioned in subsection (1) is made; (b) the day the applicable regulations come into force; (c) a day provided for in those regulations. (5) In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.

63K Liability to non-domestic rating: notification

(1) The billing authority must give notice to a person who is to be treated as liable in accordance with section 63I. (2) The Welsh Ministers must give notice to a person who is to be treated as liable in accordance with section 63J. (3) A notice under subsection (1) or (2) must set out— (a) the reasons for treating the person as liable, (b) information about requiring a review under subsection (4), and (c) information about the right of appeal under section 63L. (4) A person who receives a notice under subsection (1) or (2) may require a review of it by making a request in writing to the billing authority or the Welsh Ministers (as the case may be) within 30 days beginning with the date of the notice under subsection (1) or (2). (5) The review must conclude that the notice under subsection (1) or (2) is to be either— (a) confirmed, or (b) withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement). (6) The billing authority or the Welsh Ministers must notify the person of the conclusion of the review and their reasoning within 30 days beginning with the day on which the request was made under subsection (4). (7) Notices under this section must be in writing.

63L Appeals to valuation tribunal

(1) This section applies where a person is given a notice under section 63K(1) or (2) that is confirmed in accordance with section 63K(5). (2) The person may appeal to a valuation tribunal established under paragraph 1 of Schedule 11 within 30 days beginning with the day on which the billing authority or the Welsh Ministers notify the person of their conclusions in accordance with section 63K(6). (3) The valuation tribunal may confirm the notice or require it to be withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).

63M Penalties

(1) The Welsh Ministers may by regulations make provision for the imposition of a financial penalty where— (a) a person has been given a notice under section 63K(1) or (2) and it has not been withdrawn, (b) the time limit for requesting a review under section 63K(4) has expired and, if a review has been requested, the time limit for appealing under section 63L has expired, and (c) the person has failed to pay an amount due to a billing authority or the Welsh Ministers in consequence of having made an artificial non-domestic rating avoidance arrangement. (2) The maximum penalty that may be specified in the regulations is £500 plus 3% of the rateable value of the hereditament on the date of the notice under section 63K(1) or (2). (3) The artificial non-domestic rating avoidance arrangement is to be ignored when determining the rateable value of the hereditament for the purposes of subsection (2). (4) Any sum received by way of penalty under this section is to be paid into the Welsh Consolidated Fund. (5) The regulations may make further provision in relation to the collection and enforcement of penalties under this section. (6) The Welsh Ministers may by regulations amend subsection (2) by substituting a different amount for the penalty for the time being specified in that subsection.

64 Hereditaments.

(1) A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed. (2) In addition, a right is a hereditament if it is a right to use any land for the purpose of exhibiting advertisements and— (a) the right is let out or reserved to any person other than the occupier of the land, or (b) where the land is not occupied for any other purpose, the right is let out or reserved to any person other than the owner of the land. (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 to measure a supply of gas or electricity or such other service as the appropriate national authority may by order specify, and (b) the meter is owned by a person other than the consumer of the service. (3) The appropriate national authority may make regulations providing that in prescribed cases— (a) anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament; (b) anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament. (3ZA) In relation to England, where— (a) two or more hereditaments (whether in the same building or otherwise) are occupied by the same person, (b) the hereditaments meet the contiguity condition (see subsection (3ZC)), and (c) none of the hereditaments is used for a purpose which is wholly different from the purpose for which any of the other hereditaments is used, the hereditaments shall be treated as one hereditament. (3ZB) In relation to England, where— (a) two or more hereditaments (whether in the same building or otherwise) are— (i) owned by the same person, and (ii) unoccupied, (b) the hereditaments— (i) ceased to be occupied on the same day, and (ii) have each remained unoccupied since that day, (c) immediately before that day, the hereditaments were, or formed part of, a single hereditament by virtue of subsection (3ZA), and (d) the hereditaments meet the contiguity condition (see subsection (3ZC)), the hereditaments shall be treated as one hereditament. (3ZC) The hereditaments meet the contiguity condition if— (a) at least two of the hereditaments are contiguous, and (b) where not all of the hereditaments are contiguous with each other— (i) one or more of the other hereditaments is contiguous with one or more of the hereditaments falling within paragraph (a), and (ii) each of the remaining hereditaments (if any) is contiguous with at least one hereditament that falls within sub-paragraph (i) or this sub-paragraph. (3ZD) For the purposes of subsection (3ZC) two hereditaments are contiguous if— (a) some or all of a wall, fence or other means of enclosure of one hereditament forms all or part of a wall, fence or other means of enclosure of the other hereditament, or (b) the hereditaments are on consecutive storeys of a building and some or all of the floor of one hereditament lies directly above all or part of the ceiling of the other hereditament, and hereditaments occupied or owned by the same person are not prevented from being contiguous under paragraph (a) or (b) merely because there is a space between them that is not occupied or owned by that person. (3A) The appropriate national authority may make regulations providing that where on any land there are two or more moorings which— (a) are owned by the same person, (b) are not domestic property, and (c) are separately occupied, or available for separate occupation, by persons other than that person, a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament. (3B) Regulations under subsection (3A) above may provide that— (a) where a valuation officer makes a determination as mentioned in that subsection, he shall, if prescribed conditions are fulfilled, supply prescribed persons with prescribed information; (b) while such a determination is in force— (i) the person who on any day is the owner of the moorings (or the moorings and land) which constitute the hereditament shall be treated for the purposes of sections 43, 44A and 45 above as being in occupation of all of the hereditament on that day; and (ii) no other person shall be treated for those purposes as being in occupation of all or any part of the hereditament on that day. (4) A hereditament is a relevant hereditament if it consists of property of any of the following descriptions— (a) lands; (b) coal mines; (c) mines of any other description, other than a mine of which the royalty or dues are for the time being wholly reserved in kind; (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (e) any right which is a hereditament by virtue of subsection (2) or (2A) above. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) A hereditament is non-domestic if either— (a) it consists entirely of property which is not domestic, or (b) it is a composite hereditament. (9) A hereditament is composite if part only of it consists of domestic property. (10) A hereditament shall be treated as wholly or mainly used for charitable purposes at any time if at the time it is wholly or mainly used for the sale of goods donated to a charity and the proceeds of sale of the goods (after any deduction of expenses) are applied for the purposes of a charity. (11) In subsection (2) above “land” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land. (11A) The appropriate national authority 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. (12) In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.

65 Owners and occupiers.

(1) The owner of a hereditament or land is the person entitled to possession of it. (2) Whether a hereditament or land is occupied, and who is the occupier, shall be determined by reference to the rules which would have applied for the purposes of the 1967 Act had this Act not been passed (ignoring any express statutory rules such as those in sections 24 and 46A of that Act). (3) Subsections (1) and (2) above shall have effect subject to the following provisions of this section. (4) Regulations under section 64(3) above may include rules for ascertaining— (a) whether the different hereditaments or the one hereditament (as the case may be) shall be treated as occupied or unoccupied; (b) who shall be treated as the owner or occupier of the different hereditaments or the one hereditament (as the case may be). (5) A hereditament which is not in use shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of there being kept in or on the hereditament plant, machinery or equipment— (a) which was used in or on the hereditament when it was last in use, or (b) which is intended for use in or on the hereditament. (6) A hereditament shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of— (a) the use of it for the holding of public meetings in furtherance of a person’s candidature at a parliamentary or local government election, or (b) if it is a house, the use of a room in it by a returning officer for the purpose of taking the poll in a parliamentary or local government election. (7) In subsection (6) above “returning officer” shall be construed in accordance with section 24 or 35 of the Representation of the People Act 1983 (as the case may be). (8) A right which is a hereditament by virtue of section 64(2) above shall be treated as occupied by the person for the time being entitled to the right. (8A) In a case where— (a) land consisting of a hereditament is used (permanently or temporarily) for the exhibition of advertisements or for the erection of a structure used for the exhibition of advertisements, (b) section 64(2) above does not apply, and (c) apart from this subsection, the hereditament is not occupied, the hereditament shall be treated as occupied by the person permitting it to be so used or, if that person cannot be ascertained, its owner. (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

65A Crown property.

(1) This Part applies to the Crown as it applies to other persons. (2) Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that— (a) the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or (b) the Crown or a person acting on behalf of the Crown is the owner of the hereditament. (3) If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property. (4) In this section, “Crown hereditament” means a hereditament which— (a) is occupied by a Minister of the Crown or Government department or by any officer or body exercising functions on behalf of the Crown, but (b) is not provided or maintained by a local authority or by a police and crime commissioner. (5) In this section— (a) references to this Part include any subordinate legislation (within the meaning of the Interpretation Act 1978) made under it, and (b) “local authority” has the same meaning as in the Local Government Act 1972, and includes the Common Council of the City of London. (6) The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there. (7) Subsection (3) above does not affect the power conferred by section 64(3) above

66 Domestic property.

(1) Subject to subsections (2), (2B) , (2BB) and 2E below, property is domestic if— (a) it is used wholly for the purposes of living accommodation, (b) it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property falling within paragraph (a) above, (c) it is a private garage which either has a floor area of 25 square metres or less or is used wholly or mainly for the accommodation of a private motor vehicle, or (d) it is private storage premises used wholly or mainly for the storage of articles of domestic use. (1A) Property in England is also domestic if— (a) it is used wholly or mainly for the activity mentioned in subsection (1B), and (b) it is situated in or on property which is— (i) used wholly for the purposes of living accommodation, or (ii) a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation. (1B) That activity is the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 2006, where— (a) the majority of the electricity or heat is generated or produced for use by such persons as may be in the living accommodation, or (b) the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be. (2) Property is not domestic property if it is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation— (a) which is provided for short periods to individuals whose sole or main residence is elsewhere, and (b) which is not self-contained self-catering accommodation provided commercially. (2A) Subsection (2) above does not apply if— (a) it is intended that within the year beginning with the end of the day in relation to which the question is being considered, short-stay accommodation will not be provided within the hereditament for more than six persons simultaneously; and (b) the person intending to provide such accommodation intends to have his sole or main residence within that hereditament throughout any period when such accommodation is to be provided, and that any use of living accommodation within the hereditament which would, apart from this subsection, cause any part of it to be treated as non-domestic, will be subsidiary to the use of the hereditament for, or in connection with, his sole or main residence. (2AA) Subsection (2B) applies only in so far as this Part applies in relation to England. (2B) A building or self-contained part of a building is not domestic property if— (a) the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more, ... (b) on that day his interest in the building or part is such as to enable him to let it for such periods , and (ba) subsection (2BZA), (2BZB) or (2BZC) applies . (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2BZA) This subsection applies if— (a) the whole of the building or self-contained part was available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more in the year prior to the year beginning with the end of the day in relation to which the question referred to in paragraph (2B)(a) is being considered, and (b) the short periods for which it was so let amounted in total to at least 70 days. (2BZB) This subsection applies if the building or self-contained part is— (a) occupied together with land which is used for a purpose other than the commercial letting of self-catering accommodation and is not domestic property, and (b) part of a relevant hereditament which includes that land. (2BZC) This subsection applies if the building or self-contained part is part of a relevant hereditament which comprises or includes five or more buildings or self-contained parts— (a) in relation to which the requirements in subsection (2B)(a) and (b) are met, and (b) which are not used as the sole or main residence of any person. (2BZD) For the purposes of subsection (2BZB) and (2BZC), “relevant hereditament” means— (a) a single hereditament, or (b) hereditaments separated by a highway which would comprise a single hereditament were they not so separated. (2BA) Subsection (2BB) applies only in so far as this Part applies in relation to Wales. (2BB) A building or self-contained part of a building is not domestic property if each of the following paragraphs apply in relation to it— (a) the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered (“year A”), the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more; (b) on that day the relevant person’s interest in the building or part is such as to enable the person to let it for such periods; (c) the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more in the year prior to the year beginning with end of the day in relation to which the question referred to in paragraph (a) is being considered immediately preceding year A; (d) the short periods for which it was so let— (i) amounted in total to at least 182 days; or (ii) taken together with the short periods for which one or more other buildings or self-contained parts of a building so let, amounted to an average of at least 182 days for each building or self-contained part of a building included within the calculation; where each building or self-contained part of the building included in the calculation— (aa) is not included in another calculation under this sub-paragraph for the year in relation to which the question is being considered, (bb) is situated at the same location or in very close proximity to all of the other buildings or self-contained parts of a building included in the calculation, and (cc) is so let as part of the same business or connected businesses. (2BBA) If a building or self-contained part of a building was not let for at least 182 days in the year immediately preceding year A, it is to be taken to have been so let for the purpose of subsection (2BB)(d)(i) or (ii) if it was let for a total of at least 182 days when calculated as an average of the number of days it was let per year either— (a) in the two years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let— (i) in the year immediately preceding that day, and (ii) in the year beginning two years immediately preceding that day, or (b) in the three years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let— (i) in the year immediately preceding that day, (ii) in the year beginning two years immediately preceding that day, and (iii) in the year beginning three years immediately preceding that day. (2BBB) The number of days for which a building or self-contained part of a building is let or is intended to be available for letting includes, for the purpose of subsection (2BB), up to 14 days where the building, or part of the building, is let or intended to be available for letting— (a) under an arrangement with a charity registered in accordance with section 30 of the Charities Act 2011, and (b) for use free of charge by the charity’s beneficiaries as self-catering accommodation for short periods. (2BC) For the purposes of subsection (2B) subsections (2B) and (2BB) the relevant person is— (a) where the building or self-contained part is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building or self-contained part; and (b) in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to that interest. (2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2D) Subsection (2B) and subsection (2BB) above do not apply where the building or self-contained part is used as the sole or main residence of any person . . . (2E) Property is not domestic property if it is overnight accommodation which is the subject of a timeshare contract within the meaning of the Timeshare, Holiday Products, Resale and Exchange Contracts Regulations 2010. (3) Subsection (1) above does not apply in the case of a pitch occupied by a caravan, but if in such a case the caravan is the sole or main residence of an individual, the pitch and the caravan, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property (4) Subsection (1) above does not apply in the case of a mooring occupied by a boat, but if in such a case the boat is the sole or main residence of an individual, the mooring and the boat, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property. (4A) Subsection (3) or (4) above does not have effect in the case of a pitch occupied by a caravan, or a mooring occupied by a boat, which is an appurtenance enjoyed with other property to which subsection (1)(a) above applies (5) Property not in use is domestic if it appears that when next in use it will be domestic. (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) Whether anything is a caravan shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960. (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8A) In this section— “business” includes— (a) any activity carried on by a body of persons, whether corporate or unincorporate, and (b) any activity carried on by a charity; “commercially” means on a commercial basis, and with a view to the realisation of profits; and “relevant leasehold interest” means an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term. (9) The appropriate national authority may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of this Part.

66A Unoccupied hereditaments: change of state of property to be disregarded

(1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed— (a) since before any event of a prescribed description, or (b) by reason of any act done by or on behalf of a prescribed person. (2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case. (3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time. (4) The regulations may— (a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and (b) define in what circumstances persons are to be treated for that purpose as connected. (5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts. (6) Regulations under this section may be made by the appropriate national authority.

67 Interpretation: other provisions.

(1) Unless the context otherwise requires, references to lists are to local and central non-domestic rating lists. (1A) Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be). (2) Unless the context otherwise requires, references to valuation officers are to valuation officers for billing authorities and the central valuation officer. (3) A right or other property is a hereditament on a particular day if (and only if) it is a hereditament immediately before the day ends. (4) A hereditament is relevant, non-domestic, composite, unoccupied or wholly or partly occupied on a particular day if (and only if) it is relevant, non-domestic, composite, unoccupied or wholly or partly occupied (as the case may be) immediately before the day ends. (5) For the purpose of deciding the extent (if any) to which a hereditament consists of domestic property on a particular day, or is a Crown hereditament on a particular day, or is exempt from local non-domestic rating on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day. (5A) In subsection (5) above “Crown hereditament” has the same meaning as in section 65A above. (6) A person is the owner, or in occupation of all or part, of a hereditament on a particular day if (and only if) he is its owner or in such occupation (as the case may be) immediately before the day ends. (7) Any paragraph of Schedule 4ZA, 4ZB or 5A applies on a particular day if (and only if) it applies immediately before the day ends. (8) For the purpose of deciding what is shown in a list for a particular day the state of the list as it has effect immediately before the day ends shall be treated as having been its state throughout the day; and “effect” here includes any effect which is retrospective by virtue of an alteration of the list. (9) A hereditament shall be treated as shown in a central non-domestic rating list for a day if on the day it falls within a class of hereditament shown for the day in the list; and for this purpose a hereditament falls within a class on a particular day if (and only if) it falls within the class immediately before the day ends. (9A) In subsection (9) above “class” means a class expressed by reference to whether hereditaments— (a) are occupied or owned by a person designated under section 53(1) above, and (b) fall within any description prescribed in relation to him under section 53(1). (10) A charity is an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only. (10A) The times at which a club is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs)— (a) shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but (b) shall, where its registration is cancelled with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is cancelled and ending with the cancellation of its registration. (11) The 1967 Act is the General Rate Act 1967. (12) Nothing in a private or local Act passed before this Act shall have the effect that a hereditament is exempt as regards non-domestic rating, or prevent a person being subject to a non-domestic rate, or prevent a person being designated or a description of hereditament being prescribed under section 53 above. (12A) References to “the appropriate national authority” are— (a) in relation to England, to the Secretary of State; (b) in relation to Wales, to the Welsh Ministers. (13) This section and sections 64 to 66 above apply for the purposes of this Part.

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74 Levies.

(1) In this section “levying body” means any body which— (a) is established by or under an Act, (b) apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and (c) is not a precepting authority ... or combined fire authority. (2) Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year. (2A) The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 ... or Part 1 of the Local Government and Public Involvement in Health Act 2007. (3) The regulations may include provision— (a) as to when levies are to be issued; (b) imposing a maximum limit on levies; (c) as to apportionment where a body issues levies to more than one council; (d) conferring a power to issue levies by way of substitute for others; (e) as to the payment (in instalments or otherwise) of amounts in respect of which levies are issued; (f) conferring a right to interest on anything unpaid. (4) The regulations may include provision— (a) that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy; (b) that a county council making calculations in accordance with section 42A or 43 of that Act (originally or by way of substitute) may anticipate a levy; (bb) that the Greater London Authority in making calculations in accordance with sections 85 and 86 of the Greater London Authority Act 1999 (originally or by way of substitute) in the case of any constituent body (within the meaning of those sections), except the Mayor's Office for Policing and Crime (for which separate provision is made), may anticipate a levy; (c) as to the treatment as special expenses of amounts so anticipated; (d) as to the treatment of any levy actually issued. (5) The regulations may include— (a) provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit); (b) provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above. (6) In this section “Act” includes a private or local Act. (7) For the purposes of this section— (a) a Welsh joint planning board constituted under section 2(1B) of the Town and Country Planning Act 1990; . . . (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . shall be treated as a levying body with respect to which regulations may be made under subsection (2) above. (8) A combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009 is to be treated as a levying body for the purposes of this section. (8A) A combined authority has (by virtue of this subsection) power to issue to its constituent councils a levy under this section in respect of any chargeable financial year to meet relevant transport costs in relation to that year which are not otherwise met (for example by the issuing of a precept). (8B) That power is to be exercised in accordance with regulations made under subsection (2). (8C) Regulations under subsection (2) may be made conferring on a combined authority power to issue to its constituent councils and in accordance with the regulations a levy under this section in respect of any chargeable financial year, but only to meet costs that are not relevant transport costs. (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (11) Regulations under this section by virtue of subsection (8B) or (8C) may be made only with the consent of— (a) the constituent councils, and (b) in the case of regulations in relation to an existing combined authority, the combined authority. (12) Subsection (11) is subject to section 106A of the Local Democracy, Economic Development and Construction Act 2009 (which enables regulations to be made without the consent of all the constituent councils in certain circumstances). (13) Regulations under this section by virtue of subsection (8B) or (8C) may not make provision in relation to expenses of a combined authority that are attributable to the exercise of mayoral functions. (14) In subsections (8) to (13) and this subsection— “constituent council” means— a county council the whole or any part of whose area is within the area of the combined authority, or a district council whose area is within the area of the combined authority; “mayoral functions” has the meaning given by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009; “relevant transport costs” means costs that are reasonably attributable to the exercise of a combined authority’s functions, excluding mayoral functions, relating to transport. (15) A combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023 is to be treated as a levying body for the purposes of this section. (15A) A combined county authority has (by virtue of this subsection) power to issue to its constituent councils a levy under this section in respect of any chargeable financial year to meet relevant transport costs in relation to that year which are not otherwise met (for example by the issuing of a precept). (15B) That power is to be exercised in accordance with regulations made under subsection (2). (15C) Regulations under subsection (2) may be made conferring on a combined county authority power to issue to its constituent councils and in accordance with the regulations a levy under this section in respect of any chargeable financial year, but only to meet costs that are not relevant transport costs. (16) Regulations under this section by virtue of subsection (15B) or (15C) may be made only with the consent of— (a) the constituent councils, and (b) in the case of regulations in relation to an existing combined county authority, that authority. (17) Regulations under this section by virtue subsection (15B) or (15C) may not make provision in relation to expenses of a combined county authority that are attributable to the exercise of mayoral functions. (18) In subsections (15) to (17) and this subsection— “constituent council” has the meaning given by section 10(11) of the Levelling-up and Regeneration Act 2023; “mayoral function” has the meaning given by section 41(8) of that Act. “relevant transport costs” means costs that are reasonably attributable to the exercise of a combined county authority’s functions, excluding mayoral functions, relating to transport.

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75 Special levies.

(1) This section applies as regards any body— (a) which has no power to levy a rate by virtue of regulations under section 118 below, or (b) whose power to levy a rate is modified by regulations under that section. (2) The appropriate Minister may make regulations conferring on any such body power to issue in respect of prescribed chargeable financial years and in accordance with the regulations— (a) a special levy (to be so called) to such billing authority as is prescribed as regards the body concerned, or (b) special levies (to be so called) to such billing authorities as are prescribed as regards the body concerned. (3) The regulations may include provision as to the body’s expenditure, or the proportion of its expenditure, which may be met from the proceeds of a special levy or special levies. (4) The regulations may include provision_ (a) as to when special levies are to be issued; (b) imposing a maximum limit on special levies; (c) as to apportionment where a body issues special levies to more than one billing authority; (d) conferring a power to issue special levies by way of substitute for others; (e) as to the payment (in instalments or otherwise) of amounts in respect of which special levies are issued; (f) conferring a right to interest on anything unpaid. (5) The regulations may include provision requiring a billing authority to treat as special expenses any expenses needed to meet a special levy issued to it. (6) The regulations may include provision— (a) that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a special levy; (b) as to the treatment as special expenses of amounts so anticipated; (c) as to the treatment of any special levy actually issued. (7) The regulations may include— (a) provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the appropriate Minister thinks fit); (b) provision amending or adapting any provision of that Act in consequence of any provision included under subsection (6) above. (7A) Regulations made by the Welsh Ministers may include provision for appeals to be made to the Welsh Ministers from special levies issued to meet expenses incurred in the exercise of functions relating to land drainage. (8) In this section “the appropriate Minister” has the same meaning as in section 118 below.

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76 Interpretation.

(1) This section applies for the purposes of this Part. (2) A receiving authority is any billing authority or major precepting authority. (4) A specified body is any body which provides services for local authorities and is specified in regulations made by the Secretary of State under this subsection; but a body is not a specified body as regards a financial year unless the regulations specifying it are in force before the year begins. (5) Before exercising the power to make regulations under subsection (4) above the Secretary of State shall consult such representatives of local government as appear to him to be appropriate. (6) Any regulations made under section 2(7) of the Local Government Act 1974 or section 56(9) of the Local Government, Planning and Land Act 1980 shall have effect for the purposes of subsection (4) above as if they had been made under it. (7) “The Assembly” means the National Assembly for Wales.

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77A Application of Chapter 2

This Chapter applies only in relation to England.

78 Revenue support grant.

(1) The Secretary of State may pay a grant (to be called revenue support grant) in accordance with this Chapter for a chargeable financial year— (a) to receiving authorities, (b) to specified bodies, or (c) to both. (2) For each chargeable financial year for which revenue support grant is to be paid the Secretary of State shall make a determination under this section. (3) A determination shall state— (a) the amount of the grant for the year, (aa) whether the Secretary of State proposes to pay grant to receiving authorities, (b) if so, what amount of the grant he proposes to pay to receiving authorities, (ba) whether the Secretary of State proposes to pay grant to specified bodies, and (c) if so, what amount of the grant he proposes to pay to each specified body. (4) Different amounts may be stated under subsection (3)(c) above in relation to different specified bodies. (5) Before making a determination the Secretary of State shall— (a) consult such representatives of local government as appear to him to be appropriate, and (b) obtain the Treasury’s consent. (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

78A Requirement to specify determination in local government finance report.

(1) A determination under section 78 above shall be specified in the local government finance report for the year (as to which, see paragraph 5 of Schedule 7B). (2) If the determination provides for grant to be paid to receiving authorities, the report shall also specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the amount of revenue support grant which under this Chapter falls to be paid to such authorities for the financial year to which the report relates (the financial year concerned). (3) Before making a report to which subsection (2) applies the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the basis of distribution. (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

79 Effect of report’s approval.

(1) This section applies where in accordance with sections 78 and 78A above a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the House of Commons. (2) If the report is approved by resolution of the House of Commons the Secretary of State shall pay the amount stated in the determination as the amount of the revenue support grant for the year. (3) If the determination provides for grant to be paid to receiving authorities, the Secretary of State shall pay to receiving authorities the amount stated in the determination under section 78(3)(b) above, and, if the determination provides for grant to be paid to specified bodies, the Secretary of State shall pay to specified bodies the aggregate of the amounts stated in the determination under section 78(3)(c) above. (4) Any amount falling to be paid to receiving authorities shall be distributed among and paid to them in accordance with sections 82 and 83 below. (5) Any amount to be paid to a particular specified body shall be the amount stated in relation to it under section 78(3)(c) above. (6) Where a sum falls to be paid to a specified body by way of revenue support grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; and any such time may fall within or after the financial year concerned.

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