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Contents

Legislation

Local Government Finance Act 1988

Crossheading Local rating

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Section 41 Local rating lists :England.
Section 41ZA Local rating lists: Wales
Section 41A Local non-domestic rating lists for Welsh billing authorities.
Section 42 Contents of local lists.
Section 42A Rural settlement list.
Section 42B Preparation and maintenance of lists.
Section 43 Occupied hereditaments liability and reliefs.
Section 44 Occupied hereditaments: supplementary.
Section 44A Partly occupied hereditaments.
Section 45 Unoccupied hereditaments: liability and reliefs.
Section 45A Unoccupied hereditaments: zero-rating
Section 46 Unoccupied hereditaments: supplementary.
Section 46A Unoccupied hereditaments: new buildings.
Section 47 Discretionary relief.
Section 48 Discretionary relief: supplementary.
Section 48A Discretionary relief: functions of Mayoral development corporations
Section 49 Reduction or remission of liability.
Section 49A Cancellation of backdated liabilities for days in years 2005 to 2010
Section 50 Joint owners or occupiers.
Section 51 Exemption.

Local rating
Unoccupied hereditaments: zero-rating

Section 45A | Unoccupied hereditaments: zero-rating

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 45A omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 2(2), 19(2)(a)