HL Deb 13 December 1989 vol 513 cc1390-1WA
The Earl of Lytton

asked Her Majesty's Government:

Whether the occupier of a seasonally-operated non-domestic hereditament will be liable for non-domestic rates only when his hereditament is used for non-domestic purposes, and whether he will continue to enjoy the benefit of their rate-phasing provisions.

The Parliamentary Under-Secretary of State, Department of the Environment (Lord Hesketh)

Seasonally operated property will only be liable for non-domestic rating for the days on which it is used for such purposes and entered on a rating list. Transitional relief will apply only to those hereditaments which appear on a rating list on 1st April 1990, and for so long as they continue to appear on that list; once a hereditament is removed from the rating list it will cease to be eligible for transitional relief at any future time.