Legislation – Local Government Finance (Wales) Act 2024

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PART 1NON-DOMESTIC RATING

Reliefs

6Unoccupied 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 billing authority with a copy of—

(i)

the charity’s most recent accounts as set out in sub-paragraph (4), and

(ii)

if an annual report is required to be prepared under section 162(1) or 168(3) of the Charities Act 2011, the charity’s most recent report.

(4)

The accounts of a charity referred to in sub-paragraph (3)(c)(i) are—

(a)

in the case of a charitable company, its annual accounts prepared under Part 16 of the Companies Act 2006 in relation to which any of the following conditions is satisfied—

(i)

they have been audited,

(ii)

they have been examined by an independent examiner under section 145(1)(a) of the Charities Act 2011, or

(iii)

they relate to a year in respect of which the company is exempt from audit under Part 16 of the Companies Act 2006 and neither section 144(2) nor section 145(1) of the Charities Act 2011 applies;

(b)

in the case of an exempt charity, the accounts audited in pursuance of any statutory or other requirement or, if its accounts are not required to be audited, the accounts prepared in respect of the charity;

(c)

in the case of all other charities, the statement of accounts prepared under section 132(1) of the Charities Act 2011 or the account and statement prepared under section 133 of that Act.

(5)

The reference in sub-paragraph (3)(c)(i) to a charity’s accounts includes, in relation to a charity whose trustees have prepared group accounts under section 138(2) of the Charities Act 2011, those group accounts.

(6)

The reference in sub-paragraph (3)(c) to “most recent” in relation to a charity’s accounts and report means most recently prepared, audited or examined (as the case may be) before the day concerned.

(7)

In sub-paragraphs (4) and (5)—

“charitable company” has the meaning given by section 193 of the Charities Act 2011;

“exempt charity” has the meaning given by section 22(1) of the Charities Act 2011;

“group accounts” has the meaning given by section 142 of the Charities Act 2011.

(8)

This paragraph also applies in relation to Wales where—

(a)

on the day concerned, the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs), and

(b)

the billing authority is satisfied that when next in use the hereditament will be wholly or mainly used—

(i)

for the purposes of that club and that club will be such a registered club, or

(ii)

for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.”