{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/section-54",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/section-54.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "section/54",
  "kind": "section",
  "number": "54",
  "heading": "Central rating: liability and reliefs.",
  "text": "(1) A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central 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 5A, 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 for which the ratepayer’s name is shown in the list.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority.\n(9) The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 54(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. 3(1)(b), 19(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 54(4)-(7) 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. 3(1)(c), 19(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 54(8) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 54 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. 3(1)(a), 19(2)(a)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 54 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": "C2",
      "text": "S. 54 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(2), Sch. paras. 2(1), 3(1), 4(1), 5(1) (with reg. 4)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 54 modified by S.I. 1990/608, regs. 4(2)(7), 7S. 54 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/section/54",
    "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."
}