{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-4ZA/paragraph-8",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-4ZA/paragraph-8.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/4ZA/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Rural rate relief",
  "text": "(1) This paragraph applies where—\n(a) the hereditament is situated in England,\n(b) on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,\n(c) at the beginning of that year, A, in relation to the hereditament, is not more than any amount prescribed by the Secretary of State in regulations, and\n(d) on the day concerned—\n(i) the whole or part of the hereditament is used as a qualifying post office, a qualifying general store or a qualifying food store, or\n(ii) any conditions prescribed by the Secretary of State in regulations are satisfied.\n(2) Sub-paragraphs (3) to (7) apply for the purposes of sub-paragraph (1).\n(3) A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—\n(a) it is used for the purposes of a universal service provider (within the meaning of Part 3 of the Postal Services Act 2011) and in connection with the provision of a universal postal service (within the meaning of that Part), and\n(b) no other hereditament, or part of a hereditament, in the settlement concerned is so used.\n(4) A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—\n(a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and\n(b) such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.\n(5) A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.\n(6) The supply of food in the course of catering includes—\n(a) any supply of food for consumption on the premises on which it is supplied, or\n(b) any supply of hot food for consumption off those premises.\n(7) “Hot food” means food which, or any part of which—\n(a) has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature, and\n(b) is at the time of supply above that temperature.\n(8) Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/8",
    "retrieved_at": "2026-10-29T09:47:47.629286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}