Liability to business rate supplementsE+W

15BRS reliefE+W

(1)A levying authority that imposes a BRS may apply such reliefs in relation to the BRS as it thinks appropriate.

(2)If a levying authority applies a relief in relation to a BRS, the chargeable amount for a chargeable day in relation to a hereditament is determined in accordance with the rules set by the authority for the application of the relief.

(3)A levying authority may not apply a relief in relation to a BRS unless the rules for the application of the relief—

(a)are set out in the final prospectus for the BRS or have effect by virtue of section 10,

(b)operate by reference to the rateable value of a hereditament in respect of which the liability arises,

(c)apply consistently to hereditaments in the levying authority's area regardless of the purpose for which they may be used or the basis on which they are owned or occupied, and

(d)apply uniformly throughout the levying authority's area.

(4)Regulations may amend subsection (3) so as to add, vary or omit a condition to be met in relation to the rules for the application of a relief under this section.