Business Rates processes
Case reference FOI2024/01286
Received 10 July 2024
Published 19 November 2024
Request
In a nutshell I need to know how OCC determines to whom business rates liability applies.
Response
We follow the legislation which is copied below for your reference:
Local Government Finance Act 1988
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Section 43
43Occupied hereditaments liability [ F1and reliefs].
(1)A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year-
(a)on the day the ratepayer is in occupation of all or part of the hereditament, and
(b)the hereditament is shown for the day in a local non-domestic rating list in force for the year.
(2)In such a case the ratepayer shall be liable to pay an amount calculated by-
(a)finding the chargeable amount for each chargeable day [ F2in accordance with Schedule 4ZA], and
(b)aggregating the amounts found under paragraph (a) above.
(3)A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.
It is available online -please see below.
Documents
This is Oxford City Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
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