6 Unoccupied hereditaments: charitable rate relief

6  Unoccupied hereditaments: charitable rate relief

(1)     Schedule 4ZB to the 1988 Act is amended as follows.

(2)     In paragraph 2(2), after “applies” insert “in relation to England”.

(3)     After paragraph 2(2), insert—

“(3)     This paragraph applies in relation to Wales where—

(a)     on the day concerned, the ratepayer is a charity or trustees for a charity,

(b)     the billing authority is satisfied that—

(i)     the hereditament is unoccupied on the day concerned for a reason related to the charitable purposes of the charity (or of that and other charities), and

(ii)     when next in use the hereditament will be wholly or mainly used for the charitable purposes of the charity (or of that and other charities), and

(c)     the trustees for the charity have provided the

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