The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022

[^key-626fbf1dd5be22afe36efd9c4fa92476]: Reg. 20 in force at 23.12.2022, see reg. 2(2)

[^key-67ffa3c294a18428b17f6d0e27c4b905]: Sch. para. 4(8) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(a)(iv) (with reg. 15)

[^key-687a6178b11b127f564d4d4c005e8ae4]: Words in reg. 7 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 23(2)

[^key-6b51ba59107c203d419726ad3b153cc5]: Sch. para. 9 in force at 23.12.2022, see reg. 2(2)

[^key-725dbd10a904d36d2d56dd956e253159]: Words in reg. 6(14) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(2)(f)(ii) (with reg. 15)

[^key-74a3e5043e7c1115c0b2bcdc89bddf54]: Word in Sch. para. 6(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(6)(b)

[^key-7664d107b0adf95300b35d25b3032252]: Reg. 17 in force at 23.12.2022, see reg. 2(2)

[^key-7a518f053b5da8a91d02f38e13cc722b]: Word in Sch. para. 7(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(7)(b)

[^key-7cfb059d1fe228feffa505e4efa5573d]: Words in Sch. para. 8(3) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(c) (with reg. 15)

[^key-7d2081b11cdc93bb7df5fd1201cfad26]: Sch. para. 10 in force at 23.12.2022, see reg. 2(2)

[^key-80743505d5782a8d73601d12346d4ede]: Reg. 15 omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 29

[^key-813714fac8200e6478190e60e9fcbd54]: Words in reg. 16(2) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 30(b)

[^key-82410ee8276360107a5118c663a0f806]: Sch. para. 6 in force at 23.12.2022, see reg. 2(2)

[^key-826f5cc584c98cf2c1eeef247b24594b]: Reg. 4(4) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 21(4)

[^key-82b8f028b909d2aa1a3fc6d593328d6e]: Words in Sch. para. 8(3) inserted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(c)

[^key-82f8e020619e5541f3f5fc8a343627ce]: Words in Sch. para. 4(11) inserted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(a)(iii)(bb)

[^key-85579379c52551dd7869158539dccd1f]: Word in reg. 7(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 23(3)

[^key-85bfebc1b05928b7d15c4d2f4b340c19]: Reg. 12 in force at 23.12.2022, see reg. 2(2)

[^key-87053ad509dc8f7456f977b54186ed6a]: Sch. para. 5(7) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(b)(iv) (with reg. 15)

[^key-890806b4b453b1c14c9b73702fd615dd]: Sch. para. 8 in force at 23.12.2022, see reg. 2(2)

[^key-89711f082eb24a7bdb9395019385c71c]: Reg. 11 in force at 23.12.2022, see reg. 2(2)

[^key-8d1ea7fc8419b2778275444f1225f2be]: Reg. 8 in force at 23.12.2022, see reg. 2(2)

[^key-8ef1cb39e9e54f7b86d519f547b5ad65]: Words in reg. 12(1) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(4)(a) (with reg. 15)

[^key-8f02e0f5b5f75d373bdca416ee8e1e40]: Words in reg. 12(11)(b) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(4)(f) (with reg. 15)

[^key-8f4805c0291bf430f42a7ee2fd1be777]: Reg. 10 in force at 23.12.2022, see reg. 2(2)

[^key-8fd2aad76188992d6d8bad919b886596]: Reg. 21 in force at 23.12.2022, see reg. 2(2)

[^key-914e2273de37f389dfec4e5500a2bf66]: Words in reg. 6(6) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(2)(b) (with reg. 15)

[^key-926ede51dccf2d106bcffb0ada87a2c2]: Sch. para. 5(2): formula substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(b)(i)

[^key-95391e90fe85b8b0037727eb52ea40bb]: Words in Sch. para. 4(11) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(a)(vii)(bb) (with reg. 15)

[^key-976f7fed062502a847c1ed0a54ad1a19]: Word in Sch. para. 6 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(6)(a)

[^key-9c808acd52e97880edb5840e667ca022]: Words in Sch. para. 5(11) inserted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(b)(iii)(bb)

[^key-9e15cbb23364acf60bd4c28d96ee7424]: Word in Sch. para. 4(1) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(4)(b)(i)

[^key-9fef45284b69304b2d0db98751e3088e]: Words in reg. 6(10)(b) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(2)(d) (with reg. 15)

[^key-a1774cda15074008f7770c096f81cd5e]: Words in reg. 4(3) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 21(3)

[^key-a2af059fa6b13b3678159a893228ebc5]: Words in Sch. para. 5 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(5)(a)

[^key-a2fbd945a265c3e50e9fa318e77d262b]: Reg. 6(8) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(2)(c) (with reg. 15)

[^key-a3f56fbe2f78dc3147fa7cb266eec8ef]: Word in reg. 16(2) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 30(a)

[^key-a67ce742669b7b515685cf4f622dbc10]: Words in reg. 12(5) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(4)(b) (with reg. 15)

[^key-a7a5e27b9d3bbfc762ac1882005f06c1]: Sch. para. 1 in force at 23.12.2022, see reg. 2(2)

[^key-a816b6f7d33ac2b0a85377591d5b323a]: Words in Sch. para. 4(11) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(a)(vii)(aa) (with reg. 15)

[^key-a95a35c06807328e5b8a165d522118d5]: Words in Sch. para. 4(4) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(a)(ii) (with reg. 15)

[^key-ab0f2225724f2cda7ff7ec20d9b93362]: Words in Sch. para. 4(11) inserted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(a)(iii)(dd)

[^key-abd633fa04c3162b7274aa04e010b0c3]: Reg. 12(6) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(2)(a)

[^key-ac8e7b7c08e8c6405cd3b63d9fac3aeb]: Reg. 12(9) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(4)(d) (with reg. 15)

[^key-aca65ee378128a414ee15cfd10705018]: Words in Sch. para. 4(1)(b) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(4)(b)(ii)

[^key-acca1fa90e6079c7a4a677c6be285034]: Words in reg. 11(3) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(3) (with reg. 15)

[^key-ad442a455544b8c03a11b1a76158d634]: Word in Sch. para. 9 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(9)(a)

[^key-afff14846c3cd27e6cc3c2572d3ab5b0]: Reg. 7 in force at 23.12.2022, see reg. 2(2)

[^key-b0c2b32e76122ace53b127f1f0a5ab7e]: Word in reg. 10(7)(b) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 25(3)

[^key-b22686c3fde443832f9b024c26c1f273]: Sch. para. 4 in force at 23.12.2022, see reg. 2(2)

[^key-b2fdbf23d2e5ee770c81268ae013a1b9]: Words in Sch. para. 4(11) inserted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(a)(iii)(aa)

[^key-b394ff3dcdd8d12a07f2e49e566aedca]: Sch. para. 10(2)(c) and word omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(10)(b)

[^key-b4b981a6153e6b9dd17cce3739ce42c3]: Reg. 4 in force at 23.12.2022, see reg. 2(2)

[^key-b5759dd7f24b6612687267dd64f4c75e]: Word in Sch. para. 9(1) omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(9)(b)

[^key-b6b18d57e339c22f9e6de366f22cd301]: Sch. para. 4(5) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(a)(ii)

[^key-c388479521f0b4a070068a0113fe1ec8]: Reg. 3(3)(4) inserted (1.4.2024) by The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023 (S.I. 2023/1357), regs. 1(1), 8

[^key-c3e9433611b165d5124de798cd4c9084]: Reg. 24 in force at 23.12.2022, see reg. 2(2)

[^key-c868984199b90ca017c4a74e678d12c4]: Sch. para. 4(7) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(a)(iv) (with reg. 15)

[^key-c9ff5aac81de71adcadd658d557bb70e]: Reg. 12(8) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(4)(d) (with reg. 15)

[^key-ccb007e27967b3392878666a59f8593b]: Words in reg. 12(12) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(2)(b)

[^key-cd0d5365bf3d323da8510033c2d4f8d3]: Word in Sch. para. 6(3) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(6)(b)

[^key-ced7c895dc61959c4708a63ac5dce845]: Reg. 14 omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 28

[^key-d08269c73e08699372255642b6f55d12]: Words in reg. 6(12) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(2)(e) (with reg. 15)

[^key-d87c33baf5c08ed76a9abfc381a3f132]: Word in Sch. para. 8 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(8)(a)

[^key-e334523ddd21e66b086b7d4a1c6704dd]: Words in Sch. para. 5(1)(d) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(b)(i) (with reg. 15)

[^key-e4ccb58bed7d59e2592969eef8680bd4]: Words in reg. 6(14) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(2)(f)(i) (with reg. 15)

[^key-e526d04eea2d191cf75c61c2b91046ef]: Sch. para. 5(5) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 (S.I. 2024/246), regs. 1(2), 3(3)(b)(ii)

[^key-e8c38aff5e8bc65d68546f254e3a3159]: Reg. 3 in force at 23.12.2022, see reg. 2(2)

[^key-ea981fb1cbd7f087f15942b83d600a47]: Word in Sch. para. 8(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(8)(b)

[^key-eb9a3d0189ceb840de0748caa6afd698]: Sch. para. 3 in force at 23.12.2022, see reg. 2(2)

[^key-eda3a8ff5ecb4b291aff6b6318c14775]: Reg. 5 in force at 23.12.2022, see reg. 2(2)

[^key-ede508b06bd273a021fb4e2c50d4d1e2]: Reg. 9 in force at 23.12.2022, see reg. 2(2)

[^key-efbacefaeab0767913078a739fa04a69]: Sch. para. 7 in force at 23.12.2022, see reg. 2(2)

[^key-efcb48a82f988d5c08ca29da21eee0fa]: Words in Sch. para. 5(6) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(b)(iii) (with reg. 15)

[^key-f0031fb63de0aabee244af63ff241891]: Word in reg. 10(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 25(2)

[^key-f6cd3ad3fbd6498e69a9ebd459840294]: Words in Sch. para. 5(11) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(6)(b)(vii)(aa) (with reg. 15)

[^key-f748735984556023a0cbe04dbc7687d0]: Reg. 23 in force at 23.12.2022, see reg. 2(2)

[^key-fbc0596f9a1528b1ab1b2a8cb79ec968]: Words in reg. 12(12) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(4)(g) (with reg. 15)

[^key-fd42da73f4b1d026504f2e3e9bb69fdd]: Words in reg. 6(4) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(2)(a) (with reg. 15)

[^key-ffc33d583c89519ac13634f96df8a10f]: Reg. 1 in force at 23.12.2022, see reg. 2(2)

Notional chargeable amount ...

Base liability for 2024-25 and 2025-26

Rules for determining chargeable amount ...

Base liability for the ... relevant year after the year in which the creation day falls

Base liability for subsequent ... relevant years for new hereditament