Section 45 — Local Government Finance Act 1988: Unoccupied hereditaments: liability and reliefs .

Unoccupied hereditaments: liability and reliefs . 45 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 none of the hereditament is occupied, b on the day the ratepayer is the owner of the whole of the hereditament, c the hereditament is shown for the day in a local non-domestic rating list in force for the year, and d on the day the hereditament falls within a class prescribed by the appropriate national authority by regulations.

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 in accordance with Schedule 4ZB , 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. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

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.

9 For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.

10 Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—

a the physical characteristics of hereditaments;

b the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;

c the fact that the owners of hereditaments fall within prescribed descriptions.