Section 2: Local rating: liability and mandatory reliefs for unoccupied hereditaments
Section 2 of the Act makes provision as to the liability and mandatory relief for unoccupied properties. Most of section 2 (which introduces a new Schedule 4ZB for the rules to determine chargeable amounts) re-enacts the provisions currently in section 45, 45A and 46 of the 1988 Act. The changes in Schedule 4ZB to the existing provisions in section 45 are:
New provisions (in paragraph 3(6) & (7)) allowing the Treasury to prescribe whether an English hereditament’s chargeable amount should be calculated from the small business non-domestic rating multiplier or the national non-domestic rating multiplier. Currently the small business non-domestic rating multiplier is unavailable to unoccupied hereditaments.
The removal of telecoms relief (sections section 45(4C) to (4G) of the 1988 Act) which expired on 1 April 2022.