{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/section-43",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/section-43.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "section/43",
  "kind": "section",
  "number": "43",
  "heading": "Occupied hereditaments liability and reliefs.",
  "text": "(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—\n(a) on the day the ratepayer is in occupation of all or part of the hereditament, and\n(b) the hereditament is shown for the day in a local non-domestic rating list in force for the year.\n(2) In such a case the ratepayer shall be liable to pay an amount calculated by—\n(a) finding the chargeable amount for each chargeable day in accordance with Schedule 4ZA, and\n(b) aggregating the amounts found under paragraph (a) above.\n(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.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6CA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6CB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6J) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.\n(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.\n(8A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 43 modified by S.I. 1990/608, reg. 7S. 43 modified (1.4.1992) by S.I. 1992/557, art. 3(a)S. 43 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 43 excluded (E.) (22.12.2016) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (S.I. 2016/1265), regs. 2(2), 12(2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 43 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 15(1) (with regs. 4, 14)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 43 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 12(2) (with reg. 4)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 43 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 12(2), 16(2), Sch. paras. 2(1), 3(1), 4(1), 5(1) (with regs. 4, 11)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Pt. 3 modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 43 applied by S.I. 1990/145, reg. 3(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/section/43",
    "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."
}