The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

• (a) B is the non-domestic rating multiplier for the relevant year in which the creation day falls, or, where the hereditament is situated in the area of a special authority, the non-domestic rating multiplier of the special authority;

• (b) C is the number of days in the relevant year in which the creation day falls;

• (c) N is the rateable value shown for the new hereditament for the chargeable day in the list; and

• (d) R, J and S have the meanings given in paragraphs 3, 4, 5 or 6, as the case may be.

Notional chargeable amount for new hereditament

8

• (1) This paragraph applies for determining the notional chargeable amount for a new hereditament for a relevant year falling after the year in which the creation day falls.

• (2) Where this paragraph applies, the relevant notional chargeable amount for a hereditament shall be found by applying the formula

$J×B$

.

• (3) For the purposes of this paragraph —

• (a) J is the rateable value shown in the list for the new hereditament for the creation day, and

• (b) B is the non-domestic rating multiplier for the relevant year.

Base liability for year after year in which creation day falls

9

• (1) This paragraph applies for determining the base liability for a hereditament to which this Schedule applies for any relevant year which falls immediately after the year in which the creation day falls.

• (2) Where this paragraph applies, the base liability for the hereditament shall be found by applying the formula

$T×C$

.

• (3) T is the chargeable amount for the hereditament for the creation day (calculated in accordance with the preceding provisions of this Schedule).

• (4) C is the number of days in the relevant year in which the creation day falls.

Base liability for subsequent years for new hereditament

10

• (1) This paragraph applies for determining the base liability for a hereditament to which this Schedule applies for any relevant year falling after the relevant year referred to in paragraph 9(1).

• (2) Where this paragraph applies, the base liability for the hereditament shall be found by applying the formula—

$(BL×AF)$

• (3) For the purposes of this paragraph, BL and AF have the meaning given to each in regulation 7.

Rateable value: hereditament split or merged after 1 April 1995

11

Where this Schedule applies, regulation 8 (appropriate fraction), regulation 11 (change in rateable value after 1 April 1995), regulation 12 (special authorities: special cases) and regulation 13 (special authorities: change in rateable value after 1 April 1995) (whether or not modified by regulation 14) apply as if for references to 1 April 1995 there were substituted references to the creation day.

SCHEDULE 3 — CLASS OF CENTRAL LIST HEREDITAMENTS SPLITTING FROM 1 APRIL 1995

Case where Schedule applies

1

• (1) This Schedule applies as respects a relevant day where —

• (a) as regards a designated person, a class of hereditaments (a “split class of hereditaments”) is shown in the central list for 1 April 1995 and a rateable value is shown for the class of hereditaments in the central list for that day,

• (b) the class consists of hereditaments which were included in a class of hereditaments (the “former class”) shown in the central list for 31 March 1995 against the name of the designated person, and

• (c) one or more hereditaments (“former central list hereditaments”) which were included in the former class are shown for 1 April 1995 in one or more local non-domestic rating lists.

Calculation of chargeable amounts where this Schedule applies

2

Where this Schedule applies —

• (a) regulations 28 to 34 apply, subject to the provisions of paragraphs 3 to 5 of this Schedule, as if the split class of hereditaments were a defined class of hereditaments, and

• (b) regulations 3 to 13 apply to each former central list hereditament subject to the provisions of paragraphs 6 to 9 of this Schedule.

Base liability for 1995-96 for split class of hereditaments

3

For the purpose of determining the base liability for a split class of hereditaments for the relevant year beginning in 1995, regulation 28 applies as though the reference in the definition of amount Y to the rateable value shown for the class of hereditaments were a reference to the rateable value for the former class.

Notional chargeable amount for split class of hereditaments

4

• (1) The notional chargeable amount for a relevant year for a split class of hereditaments shall be found by applying the formula—

$(A-RF+SJ)×B$

• (2) For the purposes of this paragraph —

• (a) A is the rateable value shown for the class of hereditaments for 1 April 1995 in the central list;

• (b) B is the non-domestic rating multiplier for the relevant year;

• (c) SJ is the total of the rateable values shown for 1 April 1995 in local non-domestic rating lists for all the former central list hereditaments included in the former class in relation to the split class of hereditaments; and

• (d) RF is the recalculation factor for the former class.

Chargeable amount for split class of hereditaments

5

• (1) Regulations 33 and 34 shall have effect as regards a split class of hereditaments as if the references to

$(BL×AF)C$

were references to—

$(BL×AF)C×(A-RF)(A-RF+SJ)$

• (2) For the purposes of the provisions substituted by sub-paragraph (1) —

• (a) A, RF and SJ have the meanings given in paragraph 4; and

• (b) C, BL and AF have the meanings given in regulation 33(3).

Defined hereditament: former central list hereditament

6

Regulation 3(2) applies to a former central list hereditament as though the reference to the hereditament being shown in the list for 31 March 1995 were construed as a reference to its being included in a description of hereditaments shown in the central list for that day.

Base liability for 1995-96 for former central list hereditament

7

For the purposes of determining the base liability for a former central list hereditament for the relevant year beginning in 1995, regulation 6 applies as though references to the rateable value shown for the hereditament in the list were a reference to the rateable value shown for the former class in the central list.

Notional chargeable amount for former central list hereditament

8

• (1) The notional chargeable amount for a relevant year for a former central list hereditament shall be found by applying the formula—

$(A-RF+SJ)×B$

• (2) For the purposes of this paragraph—

A is the rateable value shown for 1 April 1995 in the central list for the split class of hereditaments in relation to the former class in which the former central list hereditament was included;

• B is the non-domestic rating multiplier for the relevant year;

• SJ is the total of the rateable values shown for 1 April 1995 in local non-domestic rating lists for all the former central list hereditaments included in the former class in relation to the split class of hereditaments; and

• RF is the recalculation factor for the former class.

Chargeable amount for former central list hereditament

9

• (1) Regulations 10 to 13 shall have effect as regards a former central list hereditament as if the references to—

$(BL×AF)C$

were references to—

$(BL×AF)C×J(A-RF+SJ)$

• (2) For the purposes of the provisions substituted by paragraph (1) —

• (a) A, RF and SJ have the meanings given in paragraph 4;

• (b) C, BL and AF have the meanings given in regulation 33(3);and

• (c) J is the rateable value shown in the list for the hereditament for 1 April 1995.

SCHEDULE 4 — CENTRAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

Case where Schedule applies

1

This Schedule applies as respects a relevant day where —

• (a) a class of hereditaments comprising more than one hereditament was, before 1 April 1995, prescribed by regulations under section 53(1) of the Act (contents of central list) as respects a designated person;

• (b) a rateable value is shown for that class of hereditaments in the central list for 31 March 1995;

• (c) hereditaments falling within that class are, by virtue of regulations under section 64(3) of the Act, treated for 1 April 1995 as one hereditament (the “merged hereditament”) a rateable value for which is shown in the central list for that date; and

• (d) the description of hereditaments comprised in the class shown in the central list for 31 March 1995 relates to the hereditaments to which the description of the merged hereditament shown in the central list for 1 April 1995 relates, except for the fact that those hereditaments are from that date treated as one hereditament.hereditament

Rules for determining chargeable amount for merged

2

Where this Schedule applies, regulations 28 to 34 apply, subject to the provisions of this Schedule, to a merged hereditament as if it were a defined class of hereditaments.

Base liability for merged hereditament for 1995-96

3

Where this Schedule applies, regulation 28 (base liability for defined class of hereditaments for 1995-96) applies as if Y were the rateable value shown for the description of hereditaments referred to in paragraph 1(b).

Notional chargeable amount for merged hereditament

4

Where this Schedule applies, regulation 30 applies as if the class of hereditaments mentioned in the definition of RF were the class mentioned in paragraph 1(a).

SCHEDULE 5 — CENTRAL AND LOCAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

Case where Schedule applies

1

This Schedule applies as respects a relevant day where —

• (a) a description of hereditaments is, for 31 March 1995, prescribed by regulations under section 53(1) of the Act (contents of central list) as respects a designated person,

• (b) a rateable value is shown for the hereditaments of that description in the central list against the name of the designated person for 31 March 1995, and

• (c) hereditaments of that description, together with one or more hereditaments which was, or were, for 31 March 1995 shown in a local non-domestic rating list, by virtue of regulations under section 64(3) of the Act, are treated as one hereditament (the “merged hereditament”) for 1 April 1995 and a rateable value for that hereditament is shown in the central list for that date.

Rules for determining chargeable amount for merged central and local list hereditament

2

Where this Schedule applies, regulations 28 to 34 apply, subject to the provisions of this Schedule, to a merged hereditament as if it were a defined class of hereditaments.

Base liability for 1995-96 for merged central and local list hereditament

3

• (1) Where this Schedule applies, the base liability for a merged hereditament for the relevant year beginning in 1995 is to be calculated in accordance with the formula—

$Y×Z$

• (2) For the purposes of this paragraph —

• (a) Y is the value certified by the appropriate valuation officer to be the rateable value which would have been shown for the merged hereditament for 31 March 1995 in the central list if the merged hereditament had been shown in the central list for that date and paragraphs 2 to 2B of Schedule 6 to the Act applied for the determination of its rateable value, and

• (b) Z is the non-domestic rating multiplier for the financial year beginning in 1994.

Notional chargeable amount for merged central and local list hereditament

4

• (1) Where this Schedule applies, the notional chargeable amount for a relevant year for a merged hereditament shall be found by applying the formula—

$A×B$

• (2) For the purposes of this paragraph —

• (a) A is the rateable value for the merged hereditament shown in the central list for 1 April 1995, and

• (b) B is the non-domestic rating multiplier for the relevant year.

Chargeable amount for merged central and local list hereditament

5

Where this Schedule applies, regulation 34 applies as if J were the rateable value for the merged hereditament shown in the central list for 1 April 1995.

Signed

Signed by authority of the Secretary of State for the Environment

David Curry — Minister of State, — 19th December 1994

John Redwood — Secretary of State for Wales — 20th December 1994

Explanatory note

(This note is not part of the Regulations)

These Regulations make provision for the period of five years beginning on 1 April 1995, in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 (“the 1988 Act”), as to the chargeable amount for which a ratepayer is liable in certain circumstances. They also make provisions as to the giving of certificates by valuation officers.

Part II of the Regulations makes provision for the chargeable amount (which is the amount by reference to which a ratepayer’s liability is established) where the hereditament in question is shown in the local list (see section 42 of the 1988 Act) and where the conditions in Part II are met. Regulation 3 defines the hereditaments to which Part II of the Regulations applies. Regulations 4 to 8 give meanings to the terms used in determining whether the rules in Part II apply in place of the rules in section 43 or 45 of the 1988 Act. Regulation 10 specifies the rules for determining the chargeable amount in certain defined cases. Regulations 11 to 13 deal with cases which vary from the principal case dealt with in regulation 10.

Schedule 1 deals with the case where as a result of structural alteration a hereditament is deleted from the list and comes back into it again after 1 April 1995. Schedule 1 specifies different elements of the calculation in some cases and modifies the provisions of the Regulations in others.

Schedule 2 deals with the case where a hereditament in the local list splits or is merged with one or more other hereditaments. In such a case, the provisions of Schedule 2 have effect in place of those in Part II of the Regulations.

Part III deals with various specific cases of hereditaments shown in the local list.

Part IV of the Regulations makes rules with similar effect to those in Part II for the case of hereditaments shown in the central list, the rateable value of which is assessed under the rules in paragraphs 2 to 2B of Schedule 6 to the 1988 Act. Provisions as to the central list, designated persons and prescribed hereditaments are in sections 52 to 54 of the 1988 Act.

Part V makes provision for classes of hereditaments shown in the central list the rateable value for which is, for 1994/5, determined by an order made under paragraph 3(2) of Schedule 6 to the 1988 Act.

Parts IV and V are applied with modifications by Schedules 3 to 5 to the Regulations. Schedule 3 deals with the case where a class of hereditaments shown in the central list for 31 March 1995 splits with effect from 1 April 1995, with some of the hereditaments comprised in the class remaining in the central list and others being shown in local lists.

Schedule 4 makes special provision for cases where the class of hereditaments shown in the central list as respects a designated person for 1 April 1995 differs from the class shown for 31 March 1995 because of regulations made under section 64(3) of the 1988 Act which treat the former hereditaments as a single hereditament.

Schedule 5 provides for the case where the class of hereditaments shown in the central list for 1 April 1995 differs from the class shown for 31 March 1995 because of the merger of the class shown for 31 March 1995 with hereditaments which on that date were shown in local rating lists.

Regulation 35 makes provision about certification by the appropriate valuation officer (defined in regulation 2) of certain values which are required under the Regulations to be certified. Regulation 36 makes provision about appeals against certification.

Footnotes

[^f00001]: 1988 c. 41; section 58(7A) was added by section 2 of the Non-Domestic Rating Act 1994 (c. 3).Schedule 7A to the Act was added by paragraph 40 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).

[^f00002]: S.I.1990/608; relevant amendments are S.I.1990/2329, 1992/559 and 1992/1514.

[^f00003]: Paragraph 2(7) is amended by paragraph 38(7) of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).

[^f00004]: S.I.1993/291; regulation 13(8B) was inserted by regulation 2(5) of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994 (S.I.1994/1809).

[^f00005]: Section 44A was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 5.

[^f00006]: Section 42(4) was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 20.

[^f00007]: S.I. 1993/291, amended by S.I. 1994/1809.