Statutory Instrument 1991 No. 2924

The Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991

---

© Crown Copyright 1991

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991, ISBN 0110157605. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1991 No. 2924

RATING AND VALUATION

The Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991

Approved by both Houses of Parliament

The Secretary of State for the Environment as respects England, and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by sections 140(4), 143(1) and 146(6) of, and paragraphs 3(2) of Schedule 6 and 5(8) of Schedule 7A to, the Local Government Finance Act 1988^[1], having regard in relation to the exercise of the power under paragraph 5(8) of Schedule 7A to the object of securing (so far as is practicable) that the aggregate amount payable to them and all charging authorities by way of non-domestic rates as regards the relevant year beginning in 1992 is the same as it would in their opinion be likely to be apart from that Schedule, hereby make the following Order in the terms of a draft laid before and approved by resolution of each House of Parliament:

Citation and commencement
    1.    This Order may be cited as the Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991 and shall come into force on the day after the day on which it is made.

Appropriate fraction
    2.    The Non-Domestic Rating (Transitional Period) (Appropriate Fraction) Order 1989^[2] shall be amended in article 2 as follows—
 (a) in paragraph (1) for "or in 1991" there shall be substituted ", 1991 or 1992";
 (b) after paragraph (4) there shall be inserted the following—
"  (4A)  As regards the relevant year beginning in 1992—
(a) if the hereditament is situated in England, then X is 81 if the hereditament is within paragraph (3)(a) or (b), and 76 if it is within paragraph (4)(a) or (b);

(b) if the hereditament is situated in Wales, then X is 91 if the hereditament is within paragraph (3)(b), and 86 if it is within paragraph (4)(b)." .

Rateable values
    3.—(1)  In paragraph (3) of each of article 11 of the Electricity Supply Industry (Rateable Values) Order 1989^[3], article 14 of the Railways (Rateable Values) Order 1989^[4] and article 11 of the Water Undertakers (Rateable Values) Order 1989^[5], for the figure "0.87" there shall be substituted the letter "X", and after each paragraph (3) there shall be added—
"  (4)  In paragraph (3), X is 0.81 for any class of hereditament entered in the central rating list for England, and 0.91 for any class entered in the central rating list for Wales." .



    (2)  In article 10(1)(b) of the Telecommunications Industry (Rateable Values) Order 1989^[6], for the figure "0.87" there shall be substituted the figure "0.91".

Michael Heseltine

Secretary of State for the Environment

20th December 1991

David Hunt

Secretary of State for Wales

20th December 1991

Schedule 7A to the Local Government Finance Act 1988 provides for the phasing of the gains or losses caused by the introduction of the new business rate. For hereditaments where bills were reduced by the changes, the tapering depends upon an appropriate fraction calculated in accordance with the Non-Domestic Rating (Transitional Period) (Appropriate Fraction) Order 1989. This Order in article 2 provides the figures for one element in the formula used to calculate the appropriate fraction for the financial year beginning in 1992. There are different figures, depending on the rateable value of the property, and whether it is within Greater London, elsewhere in England, or in Wales.

Similar transitional provisions were made by the Electricity Supply Industry (Rateable Values) Order 1989, the Railways (Rateable Values) Order 1989, the Telecommunica-tions Industry (Rateable Values) Order 1989 and the Water Undertakers (Rateable Values) Order 1989 in respect of hereditaments to which those Orders apply. This Order in article 3 amends the formulae for calculating the relevant rateable values for the year beginning 1st April 1992 and subsequent years in certain cases where the rateable values were reduced in 1990, making different provision for England and Wales.

[1] 1988 c. 41. Paragraph 3(2) of Schedule 6 was amended by paragraph 38(13) of Schedule 5 to the Local Government and Housing Act 1989 (c. 42). Schedule 7A was inserted by paragraph 40 of the same Schedule. back

[2] S.I. 1989/2476. back

[3] S.I. 1989/2475. back

[4] S.I. 1989/2477. back

[5] S.I. 1989/2479. back

[6] S.I. 1989/2478. back