[Part 2 Reliefs]
Local Government Finance Act 1988 (1988 c 41) | Legislation

[Part 2 Reliefs]

[Charitable rate relief

2

(1)     This paragraph applies where—

(a)     for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year, and

(b)     on the day concerned—

(i)     the person is a charity or trustees for a charity, and

(ii)     the charitable purpose test is satisfied in relation to any description of hereditament shown against the person's name in the list.

(2)     For the purposes of sub-paragraph (1)(b) the charitable purpose test is satisfied in relation to a description of hereditament if—

(a)     in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or

(b)     in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.

(3)     For the purposes of sub-paragraph (1)(b) the charitable purpose test is also satisfied in relation to a description of hereditament if—

(a)     in a case where there is only one hereditament falling within the description—

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