Paragraph 2 Charitable rate reliefF1

(1)

Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated F2in accordance with the formula—

\frac{A \times M}{C \times 5}

(2)

This paragraph applies where, on the day concerned—

(a)

the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or

(b)

the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i)

for the purposes of that club, or

(ii)

for the purposes of that club and of other such registered clubs.

(F33)

But this paragraph does not apply where the hereditament is situated in England and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on a private school.

(4)

A “private school” means an institution which is either—

(a)

a school—

(i)

at which full-time education is provided for pupils of compulsory school age (whether or not such education is also provided for pupils under or over that age),

(ii)

where fees or other consideration are payable for that provision of full-time education, and

(iii)

which is not a nursery school, or

(b)

an institution—

(i)

which is wholly or mainly concerned with providing education suitable to the requirements of persons over compulsory school age but under 19,

(ii)

at which full-time education is provided for such persons,

(iii)

where the provision of full-time education falling within sub-paragraph (ii) is wholly or mainly provision in respect of which fees or other consideration are payable, and

(iv)

which is not an independent training or learning provider.

(5)

But an institution is not a private school if it is wholly or mainly concerned with providing full-time education to persons for whom an EHC plan is maintained.

(6)

In sub-paragraph (4)(b)(iv) an “independent training or learning provider” means an institution—

(a)

at which education or training is provided for persons over compulsory school age but under 19 under a contract with the Secretary of State, and

(b)

where the consideration for the provision falling within paragraph (a) is payable by the Secretary of State under that contract.

(7)

For the purposes of sub-paragraphs (4) to (6), “compulsory school age”, “EHC plan”, “nursery school”, “pupil” and “school” have the same meanings as in the Education Act 1996.

Annotations

Textual amendments

F1: Sch. 4ZA inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(3), 19(2)(a)
F2: Words in Sch. 4ZA para. 2(1) substituted for Sch. 4ZA para. 2(1)(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(2)(b), 23(3)(a)
F3: Sch. 4ZA para. 2(3)-(7) inserted (in respect of financial years beginning on or after 1.4.2025) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 5(2), 6(2)

Notes on Schedule 4ZA

Modifications

C1: Sch. 4ZA applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)