Section 65A — Local Government Finance Act 1988: Crown property.

Crown property. 65A 1 This Part applies to the Crown as it applies to other persons.

2 Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that—

a the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or b the Crown or a person acting on behalf of the Crown is the owner of the hereditament.

3 If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.

4 In this section, “ Crown hereditament ” means a hereditament which—

a is occupied by a Minister of the Crown or Government department or by any officer or body exercising functions on behalf of the Crown, but b is not provided or maintained by a local authority or by a police and crime commissioner .

5 In this section—

a references to this Part include any subordinate legislation (within the meaning of the Interpretation Act 1978) made under it, and b “ local authority ” has the same meaning as in the Local Government Act 1972, and includes the Common Council of the City of London.

6 The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there.

7 Subsection (3) above does not affect the power conferred by section 64(3) above