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

[Part 2 Full Relief]

[Charitable rate relief

2

(1)     Where this paragraph applies, the chargeable amount for a chargeable day is zero.

(2)     This paragraph applies [in relation to England] where, on the day concerned—

(a)     the ratepayer is a charity or trustees for a charity and it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or

(b)     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 it appears that when next in use—

(i)     the hereditament will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or

(ii)     the hereditament will be wholly or mainly used for the purposes of two or more clubs including that club, and

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