Paragraph 4 Unoccupied hereditaments rate reliefF1

(1)

This paragraph applies where for any day in a chargeable financial year—

(a)

a person’s name is shown in an English central non-domestic rating list in force for the year,

(b)

the central valuation officer has certified that one or more hereditaments falling within a description of hereditament shown against the person’s name in the list is unoccupied, and

(c)

any of the hereditaments so certified falls within a class prescribed by the Secretary of State in regulations.

(2)

This sub-paragraph applies if, for the day concerned, every hereditament falling within that description of hereditament—

(a)

has been certified by the central valuation officer as unoccupied, and

(b)

falls within a class prescribed by the Secretary of State in regulations under sub-paragraph (1)(c).

(3)

Where this paragraph and sub-paragraph (2) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.

(4)

Where this paragraph applies but sub-paragraph (2) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—

\frac{(A - U) \times M}{C}

(5)

Regulations under sub-paragraph (1)(c) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—

(a)

the physical characteristics of the hereditaments;

(b)

the fact that hereditaments have been unoccupied at any time preceding the chargeable day;

(c)

the fact that the persons in relation to whom descriptions of hereditaments are shown fall within prescribed descriptions.

(6)

Sub-paragraph (5) does not restrict what may otherwise be done under section 143(1).

(7)

The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied.

(8)

In this paragraph, “English central rating list” means a central non-domestic rating list compiled for England.

Annotations

Textual amendments

F1: Sch. 5A 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. 3(3), 19(2)(a)

Notes on Schedule 5A

Modifications

C1: Sch. 5A 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)