Rateable Non Domestic Hereditaments Explained

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Summary

Section 66(1A) of the Local Government Finance Act 1988 in England addresses the rateable value of non-domestic hereditaments, which are properties not used as residences, such as shops or offices. The rateable value is the estimated annual rental value. Domestic properties, as per the Local Government Finance Act 1992, are subject to Council Tax instead of business rates. Section 3 of the 1992 Act defines chargeable dwellings as buildings used as dwellings and any associated land. These properties are categorized as hereditaments and composite hereditaments. Non-domestic hereditaments remain subject to business rates. For specific property lists, contact the Valuation Office Agency in England.

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what is a rateable non domestic hereditament
A rateable non-domestic hereditament, under English law, refers to a property that is not a residence, like a shop or office, which is valued for business rates. The 'rateable value' is the estimated annual rental value of the property.
provide a list of property
I'm sorry, but providing a list of specific properties is beyond our scope. However, you can obtain a list of rateable non-domestic properties from the Valuation Office Agency (VOA) in England.
thank you, please list a few
I'm sorry for any confusion, but as a legal information provider, I don't have access to specific property lists. For this, please contact the Valuation Office Agency in England. They can provide detailed information.
Are churches, mosques, care homes, residential homes, hotels non domestic hereditatments
Under English law, non-domestic hereditaments for business rates purposes generally include:
- Churches
- Mosques
- Care homes
- Hotels
Residential homes are typically not included, as they are classified as domestic properties.
explain about domestic properties
Domestic properties in England, according to the law, refer to properties used as residences. This typically includes houses, flats, and residential homes. They are distinct from non-domestic properties, which are usually used for business purposes. Laws regarding these properties can vary.
Halsburys laws of england shows that domestic properties were removed from ratings
Indeed, according to Halsbury's Laws of England, domestic properties were removed from the business rates system by the Local Government Finance Act *. Instead, they are subject to Council Tax. Non-domestic properties, such as shops or offices, continue to be subject to business rates.
what section shows domestic properties are subject to council tax
The section that shows domestic properties are subject to council tax is Section * of the Local Government Finance Act * in England.
explain
Section * of the Local Government Finance Act * in England establishes the Council Tax. This is a local taxation system on domestic properties. Rates are set based on property value, with some exemptions and discounts available. The revenue is used to pay for local services.
explain what section * describes as property subject to council tax
Section * of the Local Government Finance Act * states that properties subject to Council Tax are 'domestic properties'. This includes any building or part of a building which is used as a dwelling, or land forming part of a yard, garden or other land enjoyed with buildings.
provide the details
Section * of the Local Government Finance Act * defines a 'domestic property' as:
- Any building or part of a building which is used as a dwelling.
- Any yard, garden, or other land that is enjoyed with the building.
These properties are subject to Council Tax in England.
what are chargeable dwellings
Chargeable dwellings for Council Tax in England, as per Section * of the Local Government Finance Act *, are defined as:
- Any building or part of a building which is a residence.
- Any yard, garden, or other land enjoyed with the building.
This includes most of the domestic properties.
explain what chargeable dwellings are defined
Under the Local Government Finance Act *, 'chargeable dwellings' for Council Tax purposes in England are defined as:
- Any building or part of a building which is used as a dwelling.
- Any yard, garden, or other land enjoyed with the dwelling.
These are generally all domestic properties.
Section * provides that chargeable dwellings are hereditaments and composite hereditaments
Yes, Section * of the Local Government Finance Act * does categorize 'chargeable dwellings' as hereditaments, which are properties that can be inherited. 'Composite hereditaments' are properties that have both domestic and non-domestic elements, like a shop with a flat above it.
non-domestic hereditament
A non-domestic hereditament, according to English law, is a property that's not used as a residence. This can include commercial properties, such as shops or offices. These properties are subject to business rates, not Council Tax.
The lgfa * abolished rates
The Local Government Finance Act * (LGFA *) in England did not abolish rates completely, but it modified how they're applied. It removed domestic properties from the business rates system and introduced Council Tax for these properties. Non-domestic properties continue to be subject to business rates.
rubbish
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