§ The Earl of Lytton
asked Her Majesty's Government:
Whether the occupier of a seasonally-operated non-domestic hereditament will be liable for 1391WA 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.