The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) (No. 2) Order 2010

• Citation: S.I. 2010/2223 (W.)
• Sections: 2

Section 1 Title, commencement, and application

(1) The title of this Order is The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) (No. 2) Order 2010.

(2) This Order comes into force on 1 October 2010.

(3) This Order applies in relation to Wales.

Section 2 Amendments to The Non-Domestic Rating (Small Business Relief) (Wales) Order 2008

(1) The Non-Domestic Rating (Small Business Relief) (Wales) Order 2008 is amended as follows.

(2) In article 11, before “The amount of E”, insert “Except where article 11A(2) applies,”.

(3) After article 11, add—

Amount of E between 1 October 2010 and 30 September 2011

(11A)

(1) The preceding articles of this Order are subject to this article.

(2) This article applies where the chargeable day falls on a date in the period beginning with 1 October 2010 and ending on 30 September 2011.

(3) Article 7(d) has effect as if there were substituted—

(d) the rateable value of the hereditament is more than £10,499 but not more than £11,000;

(4) Article 9 has no effect.

(5) The amount of E prescribed for the purposes of subsection 44(9) of the Act, where the revised rateable value conditions or the revised child care premises conditions are satisfied and the rateable value of the hereditament—

(a) is not more than £6,000, is 5,000,000;

(b) is more than £6,000 and not more than £12,000, is, subject to paragraph (7), the amount derived from dividing 6000 by the figure reached by subtracting 6000 from the rateable value of the hereditament shown in the local non-domestic rating list for that day.

(6) Amounts calculated under paragraph (5)(b) are to be calculated to three decimal places only—

(a) adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths; and

(b) ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.

(7) In this article—

(a) the revised rateable value conditions are–

(i) the rateable value of the hereditament is not more than £12,000;

(ii) the hereditament is not an excepted hereditament; and

(iii) the hereditament is wholly occupied;

(b) the revised child care conditions are—

(i) the hereditament is wholly used for the purposes of child minding or the provision of day care by a person registered under Part XA of the Children Act 1989;

(ii) the hereditament is not an excepted hereditament;

(iii) the hereditament is wholly occupied;

(iv) the rateable value of the hereditament is not more than £9,000; and

(v) the ratepayer has given notice to the billing authority in respect of the hereditament in accordance with article 10.