Section 43 Occupied hereditaments liability and reliefs.C6 C7 F5 C1 C2 C3 C4 C5

England and Wales

(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 the ratepayer is in occupation of all or part of the hereditament, and

(b)

the hereditament is shown for the day in a local 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 F1in accordance with Schedule 4ZA, 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.

F2(4)

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(4A)

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(4B)

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(4C)

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(4D)

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(4E)

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(4F)

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(4G)

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(4H)

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(4I)

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(5)

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(6)

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(6A)

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(6B)

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(6C)

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(6CA)

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(6CB)

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(6D)

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(6E)

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(6F)

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(6G)

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(6H)

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(6I)

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(6J)

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(6K)

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(6L)

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(7)

The amount the ratepayer is liable to pay under this section shall be paid to the F3billing 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.

F4(8A)

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(8B)

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(8C)

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(8D)

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Annotations

Textual amendments

F1: Words in s. 43(2)(a) 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(1)(b), 19(2)(a)
F2: S. 43(4)-(6L) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 1(1)(c), 19(2)(a)
F3: Words in s. 43(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 60 (with s. 118(1)(2)(4))
F4: S. 43(8A)-(8D) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 1(1)(d), 19(2)(a)
F5: Words in s. 43 heading 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(1)(a), 19(2)(a)