Regulation 6 Prescribed description

For the purpose of section 58(2) of the Act, the case falling within the prescribed description is a defined hereditament where—

(a)

the NCA is greater than the sum calculated by applying the formula—

$B L \pm 300$ ,

(b)

the person who was the ratepayer within the meaning of section 43 or 54 of the Act on 31 March 2026 is the same person as the ratepayer within the meaning of section 43, 45 or 54 of the Act on the relevant day,

(c)

the hereditament was occupied by the person referred to in paragraph (b) on 31 March 2026, and

(d)

no apportionment under section 44A(1)^f1 of the Act applies to the hereditament or has effect in relation to the chargeable amount.

Annotations

Footnotes

f1: Section 44A of the Act was inserted by section 139 of, and paragraph 22 of Schedule 5 to, the Local Government and Housing Act 1989. It was amended by section 117(1) of, and paragraph 62 of Schedule 13 to, the Local Government Finance Act 1992, section 2(1) of, and paragraph 1(2), (3) and (5) of Schedule 1 to, the Rating (Empty Properties) Act 2007, and section 17(1)(a) of, and paragraph 2 of the Schedule to, the Non-Domestic Rating Act 2023.