Legal background
Part 3 of the 1988 Act concerns non-domestic rating. Sections 41 and 52 of the 1988 Act require new local and central rating lists to be compiled and maintained by Valuation Officers. Sections 42 and 53 require those rating lists to show hereditaments and their rateable values. Sections 43 (and Schedule 4ZA), 45 (and Schedule 4ZB) and 54 (and Schedule 5A) concern the liability for non-domestic rates. Section 47 allows billing authorities to use their discretionary relief powers to set a lower chargeable amount. Schedule 7 concerns the calculation of multipliers.