§ 3A.—(1) In subsection (1) of section 25 of the principal Act for the words from "until" to "subsection" there shall be substituted the words "until whichever of the events specified in subsection (1A) of this section first occurs".
§
(2) After that subsection there shall be inserted—
(1A) The events mentioned in subsection (1) of this section are—
(1B) Where an apportionment of the value of a hereditament under subsection (1) of this section has taken effect in a rate period and, in that or a subsequent rate period, it appears to the rating authority that the part of the hereditament which was unoccupied at the date of the apportionment has continued to be unoccupied but will remain so for a short time only, the rating authority may give further effect to the apportionment by making a determination under this subsection in relation to a specified rate period.
(1C) From the commencement of the rate period to which a determination under subsection (1B) of this section relates until whichever of the events specified in subsection (1D) of this section first occurs the value apportioned to the occupied part shall be treated for rating purposes as if it were the value ascribed to the hereditament in the valuation list.
(1D) The events mentioned in subsection (1C) of this section are—
§ (3) In subsection (2) of that section for the word "subsection" there shall be substituted the word "subsections".
§ (4) This paragraph shall have effect for any rate period beginning on or after 1st April 1984; and any apportionment which has taken effect under subsection (1) of section 25 of the 866 principal Act before this paragraph comes into force shall cease to have effect on 31st March 1985, unless it has previously ceased to have effect under that subsection or it is the subject of a determination made by virtue of this paragraph in relation to a rate period beginning after that date."
§ Sir George YoungI beg to move, That this House doth agree with the Lords in the said amendment.
The amendment, together with amendment No. 22, to which we shall come later, complete a package of measures to help business ratepayers. Amendment No. 15 is to section 25 of the General Rate Act 1967, which enables rating authorities to provide, at their discretion, rate relief on parts of premises that are temporarily oat of use. Unfortunately, because of the way in which the section is constructed, a rating authority is not able to end the relief unless and until the unused part is brought back into use. Furthermore, if the whole premises subsequently become unoccupied, the authority is unable to levy empty property rates on the part that was previously unused. That is clearly unsatisfactory from the rating authority's point of view and the result has been that authorities rarely provide section 25 relief.
The amendment would make the provision more workable and flexible by setting a time limit on the relief. Any relief that is given, including relief that has already been given, will automatically end at the end of the rating year. However, the rating local authority will be able to renew the relief without further ado if it considers it appropriate. That should encourage local authorities to make more use of the relief and will help businesses that are temporarily unable to make full use of their premises.
I hope that the House will agree that this is a sensible amendment that will ensure that an existing provision is used far more effectively.
§ Mr. StrawWe think that this is a sensible tidying-up of the law, and is an appropriate way to proceed.
§ Question put and agreed to.
§ Lords amendment No. 16 agreed to.—[Special Entry]
§ Lords amendment: No. 17, in page 13, line 20, after "hotel" insert ", shop, museum".
§ Sir George YoungI beg to move, That this House doth agree with the Lords in the said amendment.
It extends the type of premises that fall outside the scope of the provisions in schedule 1 for formula rating the three transport boards to include shops and museums. It will enable such premises to be rated separately, as, indeed, many are at present. It will bring them into line with dwellings, hotels and places of public refreshment occupied by the transport board, which are already excluded from formula rating by schedule 1.
This is a technical amendment, which has been endorsed by the transport boards and the relevant local authority associations. I hope that the House will support its inclusion in the Bill.
§ Question put and agreed to.—[Special Entry.]
§ Lords amendments Nos. 18 to 21 agreed to.—[Special Entry.]
§ Lords amendment: No. 22, in page 17, line 14, at end insert—