The amount of liability in any case will depend on the rateable value of the hereditament and on the 'rate' or multiplier applied to that rateable value. The amount of liability in a given year is calculated by aggregating the chargeable amounts for each chargeable day. The liability for an individual chargeable day is calculated according to the following formula: A = rateable value shown for the day in the local rating list; B = non-domestic rating multiplier for the financial year; C = number of days in the financial year. In addition to the liability imposed under LGFA 1988, the Business Rate Supplements Act 2009 allows local authorities to levy a supplementary rate on hereditaments with a rateable value of over £50,000. This Act has so far been implemented only in England. The central list includes the names of ratepayers. The determination of liability is therefore straightforward, as the person named in the list is liable to pay rates.