- Accessory
means a manhole, ventilating shaft, pumping station, pump or other accessory.
- Act
includes a private or local Act.
- agricultural land
means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies;
- an advantage
means the avoidance or reduction of liability to non-domestic rating, by means of (among other things)—
- an arrangement
includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including—
- basis of calculation
has the meaning given by paragraph 12(1);
- building
includes part of a building, and
- business
includes— • “commercially” means on a commercial basis, and with a view to the realisation of profits;
- business day
means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England and Wales.
- caravan
has the same meaning as it has for the purposes of Part I of the Caravan Sites and Control of Development Act 1960, and • “caravan site” means any land in respect of which a site licence is required under Part I of the Caravan Sites and Control of Development Act 1960 or Part 2 of the Mobile Homes (Wales) Act 2013, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to the Caravan Sites and Control of Development Act 1960 or paragraph 4 and paragraph 11 of Schedule 1 to the Mobile Homes (Wales) Act 2013 (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.
- caravan site
means any land in respect of which a site licence is required under Part I of the Caravan Sites and Control of Development Act 1960 or Part 2 of the Mobile Homes (Wales) Act 2013, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to the Caravan Sites and Control of Development Act 1960 or paragraph 4 and paragraph 11 of Schedule 1 to the Mobile Homes (Wales) Act 2013 (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.
- charging authority
has the same meaning as in the 1988 Act;”
- charitable company
has the meaning given by section 193 of the Charities Act 2011;
- chief finance officer
has the same meaning as in section 114A;
- class
means a class expressed by reference to whether hereditaments—
- clerical work
includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.
- commercially
means on a commercial basis, and with a view to the realisation of profits;
- completion notice
means a notice under this paragraph.
- constituent council
has the meaning given by section 10(11) of the Levelling-up and Regeneration Act 2023;
- corporate joint committee
means a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021.
- council tax reduction scheme
has the same meaning as in Part 1 of the Local Government Finance Act 1992 (see section 13A(9) of that Act).
- Crown hereditament
has the same meaning as in section 65A above.
- Drainage authority
means the Environment Agency, the Natural Resources Body for Wales or any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991.
- enactments relating to non-domestic rating
means—
- English central rating list
means a central non-domestic rating list compiled for England.
- English list
means— (a) a local non-domestic rating list that has to be compiled for a billing authority in England, or (b) the central non-domestic rating list that has to be compiled for England;
- Exempt
means exempt from local non-domestic rating.
- exempt charity
has the meaning given by section 22(1) of the Charities Act 2011;
- Fish farming
means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.
- group accounts
has the meaning given by section 142 of the Charities Act 2011.
- headquarters
means an international headquarters or defence organisation designated by an Order in Council under section 1 of the International Headquarters and Defence Organisations Act 1964;
- Heat network
has the meaning given in regulations by the appropriate national authority.
- Hospital
means -.
- Hot food
means food which, or any part of which—
- Illness
has the meaning given by section 275 of the National Health Service Act 2006.
- independent school
has the meaning given by section 463 of the Education Act 1996, and
- independent training or learning provider
means an institution—
- individual development plan
has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.
- information
includes accounts, estimates and returns.
- Interest
means a legal estate.
- land
includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.
- leader and cabinet executive
means— and for this purpose “leader and cabinet executive (England)” and “leader and cabinet executive (Wales)” have the same meanings as in Part 2 of the Local Government Act 2000.
- legislation
includes any provision of a legislative character;
- levy account
has the meaning given by paragraph 19(1);
- levy payment
has the meaning given by paragraph 22(1);
- levying authority
has the same meaning as in the 1987 Act;”
- levying body
means any body which—
- livestock
includes any mammal or bird kept for the production of food or wool or for the purpose of its use in the farming of land.
- local authority
has the same meaning as in the Local Government Act 1972, and includes the Common Council of the City of London.
- local government finance report
has the meaning given by paragraph 5(1);
- main non-domestic rating account
has the meaning given by paragraph 1(1);
- mayoral function
has the meaning given by section 41(8) of that Act. • “relevant transport costs” means costs that are reasonably attributable to the exercise of a combined county authority’s functions, excluding mayoral functions, relating to transport.
- mayoral functions
has the meaning given by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009;
- non-domestic rating income
has the meaning given by regulations made by the Secretary of State.
- Northern Ireland rating official
means an officer appointed under Article 36 of the 1977 Order (the Commissioner, district valuers and the Valuation Office);
- order
includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned.
- panel of chairmen
means the panel of persons to act as chairmen of the Tribunal;
- pool of authorities
means two or more relevant authorities designated as a pool of authorities under paragraph 34;
- prescribed
means— (a) in relation to England, prescribed by regulations made by the Secretary of State, and (b) in relation to Wales, prescribed by regulations made by the Welsh Ministers;
- President
means President of the Valuation Tribunal for England;
- private school
means the same as in paragraph 2 of Schedule 4ZA.
- public authority
includes any person exercising functions of a public nature.
- Qualifying improvement works
has the meaning given by the appropriate national authority in regulations.
- qualifying person
has the same meaning as in section 63A;
- qualifying purpose
has the same meaning as in that section.
- relevant apportionment
means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.”
- relevant authority
means only a police and crime commissioner.
- relevant county council
means— (a) a county council such as is referred to in subsection (3B)(b) above, or (b) an existing county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, and • “the reorganisation date” means the date on which the council is required by this section to establish its general fund.
- relevant dwelling
means a building, or part of a building, in respect of which the person would cease to be subject to an authority’s collective community charge if the revocation were made.
- relevant hereditament
means—
- relevant leasehold interest
means an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.
- relevant transport costs
means costs that are reasonably attributable to the exercise of a combined county authority’s functions, excluding mayoral functions, relating to transport.
- Revaluation year
means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)).
- Revenue and Customs information
means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (information held in connection with a function of the Revenue and Customs);
- revenue and customs information relating to a person
has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.
- right of sporting
means a right of fowling, shooting, taking or killing game or rabbits, or fishing.
- safety net payment
has the meaning given by paragraph 25(1);
- section 4A fire and rescue authority
means a fire and rescue authority created by an order under section 4A of the 2004 Act;
- Sewer
has the meaning given by section 343 of the Public Health Act 1936.
- Shellfish
includes crustaceans and molluscs of any description.
- social security instrument
means an order or regulations made, or failing to be made, by the Secretary of State under the Social Security Act 1986.
- specified
means specified in the regulations.
- the 1967 Act
means the General Rate Act 1967;
- the 1977 Order
means the Rates (Northern Ireland) Order 1977 (S.I. 1977/2157 (N.I. 28));
- the 1987 act
means the Abolition of Domestic Rates Etc.
- the 1988 Act
means the Local Government Finance Act 1988;”
- the 1992 Act
means the Local Government Finance Act 1992.
- the applicable regulations
means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.
- the appropriate fund
means—
- the appropriate Minister
has the same meaning as in section 118 below.
- The appropriate registration officer
means the registration officer for such charging authority as may be prescribed as regards the educational establishment concerned.
- the Assembly
means the London Assembly;
- the central share
has the meaning given by paragraph 4;
- the chargeable period
means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.
- the chief finance officer
has the same meaning as in section 114;
- the consumer prices index
means the general index of consumer prices (for all items) published by the Statistics Board or, if that index is not published for a relevant month, any substituted index or index figures published by the Board;
- the data protection legislation
has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);
- the local share
has the meaning given by paragraph 4;
- the Mayor
means the Mayor of London.
- the original calculations
means the calculations for the year under paragraph 13(2).
- the prohibition period
means the period—
- the relevant date
means the later of—
- the relevant previous calculation
means—
- the relevant previous calculations
means the last calculations of the kind referred to in paragraph 13(2) or (3) or 16(2) made for the year.
- the reorganisation date
means the date on which the council is required by this section to establish its general fund.
- the tribunal
means the First-tier Tribunal.
- Tribunal
means the Valuation Tribunal for England;
- valuation list
has the meaning assigned by section 115(1) of that Act, and
- valuation tribunal
means— (a) in relation to England, the Valuation Tribunal for England;
- Vice-President
means Vice-President of the Valuation Tribunal for England;
- visiting force
means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the Visiting Forces Act 1952.
- Welfare services for disabled persons
means services or facilities (by whomsoever provided)—
- Welsh list
means— (a) a local non-domestic rating list that has to be compiled for a billing authority in Wales, or (b) the central non-domestic rating list that has to be compiled for Wales.
- year
means a chargeable financial year.