Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023

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Rate to be levied on occupiers of relevant property

263. The Act of 2019 is amended by the substitution of the following section for section 4:

“4. (1) Subject to this section, in each local financial year, each rating authority shall, in accordance with the provisions of this section, impose and collect a charge (in this Act referred to as ‘a rate’) levied in respect of a relevant property included in—

(a) an existing valuation list for the rating authority’s area, or

(b) the valuation list published under section 23 of the Act of 2001 in the rating authority area of that authority.

(2) The amount of the rate so levied shall be calculated in accordance with the following formula:

A x B on C

where—

A is the valuation of the relevant property,

B is the annual rate on valuation determined by the rating authority concerned under section 3 for that year, and

C is the last day of the local financial year immediately preceding the local financial year to which the calculation relates.

(3) The rate calculated under this section shall be due and payable on the first day of the local financial year to which the rate applies.

(4) (a) Subject to paragraph (b), the following persons (in this Act referred to as a ‘liable person’) are liable to pay the rate levied under this section:

(i) the occupier of the relevant property on the day specified in subsection (3) ;

(ii) if the relevant property is unoccupied on that day, the person who is for the time being entitled to occupy the property on that day.

(b) Where a rate has been levied in respect of a relevant property in any local financial year and the liable person to whom a rates bill has been given under this section ceases to be the liable person in respect of the relevant property before the end of that year and has not paid the rate so levied, such liable person shall be liable to pay that portion of the rate levied in respect of that part of that year during which he or she remained the liable person and the remaining portion of the rate shall be levied on any subsequent liable persons on a pro-rata basis in respect of that part of that year in respect of which they were such liable persons.

(5) (a) A rates bill stating the rate levied under this section shall be given by the rating authority concerned to a liable person—

(i) where sections 3 and 4(1) and (2) apply,

(ii) where a valuation of a relevant property is amended pursuant to section 28 or 38 of the Act of 2001,

(iii) who is a subsequent liable person, or

(iv) in accordance with subsection (6).

(b) The rates bill shall include the following information:

(i) the amount of the rate payable by the person to whom the rates bill is addressed;

(ii) the date by which the rate is due and payable and the manner in which it is to be paid;

(iii) the address of the relevant property;

(iv) the valuation of the relevant property;

(v) any other information considered necessary by the rating authority.

(6) A rates bill under this section shall be addressed to the liable person or subsequent liable person concerned by name and may be so served on or given to the person in one of the following ways:

(a) by delivering it to the person;

(b) by leaving it at the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, at that address;

(c) by sending it by post to the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, to that address;

(d) by electronic means, in a case in which the person has given notice in writing to the person serving or giving the notice or document concerned of his or her consent to the notice or document (or notices or documents of a class to which the notice or document belongs) being served on, or given to, him or her in that manner;

(e) in such other way as may be prescribed.

(7) Where the name of the liable person or subsequent liable person concerned cannot be ascertained by reasonable inquiry, a rates bill under this section may be addressed—

(a) to ‘the occupier’, ‘the owner’ or ‘the person liable to pay the rates bill’, as appropriate, or

(b) in such other way as may be prescribed.

(8) A rate levied under this section shall be payable by a liable person or subsequent liable person in such manner and in respect of such period or periods as the rating authority concerned shall determine.

(9) Where—

(a) the valuation of a relevant property on the existing valuation list or the valuation list is amended pursuant to section 28 or 38 of the Act of 2001,

(b) a new relevant property is included on the existing valuation list or the valuation list on foot of a valuation carried out pursuant to section 28 or 38 of the Act of 2001, or

(c) a relevant property is excluded from the existing valuation list or the valuation list pursuant to section 28 or 38 of the Act 2001,

the rating authority may amend the amount of the rate calculated under subsection (2) or levy a rate, or both, as appropriate, in respect of the relevant properties and specify the date (determined as prescribed) on and after which such amendment shall take effect.

(10) For the purposes of this section, a company registered under the Companies Act 2014 , or an existing company within the meaning of that Act, shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business.

(11) In this section—

‘Act of 2001’ means the Valuation Act 2001 ;

‘existing valuation list’ has the same meaning as it has in the Act of 2001;

‘subsequent liable person’ means a subsequent liable person referred to in subsection (4)(b);

‘valuation list’ has the same meaning as it has in the Act of 2001.”.