The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

  1. Introductory Text

  2. PART I INTRODUCTORY

    1. 1.Citation, commencement and interpretation

    2. 2.The relevant period and the relevant day

  3. PART II CHARGEABLE AMOUNTS (LOCAL LIST GENERAL)

    1. 3.Defined hereditament

    2. 4.Notional chargeable amount

    3. 5.Base liability for 1995-96 for hereditament within previous transitional provisions

    4. 6.Base liability for 1995-96 for hereditament outside previous transitional provisions

    5. 7.Base liability for years subsequent to 1995-96

    6. 8.Appropriate fraction

    7. 9.Case for which regulation 10 determines chargeable amount

    8. 10.Rules for determining chargeable amount

    9. 11.Change in rateable value after 1 April 1995

    10. 12.Special authorities: special cases

    11. 13.Special authorities: change in rateable value after 1 April 1995

  4. PART III CHARGEABLE AMOUNTS (LOCAL LIST: SPECIAL CASES)

    1. 14.Change in rateable value change of circumstances on 1 April 1995

    2. 15.Change in value before 1 April 1995 not reflected by alteration to list

    3. 16.Hereditament losing Crown exemption

    4. 17.Partly occupied hereditament

  5. PART IV CHARGEABLE AMOUNTS (CENTRAL LIST GENERAL)

    1. 18.Defined central list hereditament: rateable value assessed conventionally

    2. 19.Base liability for 1995-96 for central list hereditament outside previous transitional provisions

    3. 20.Base liability for 1995-96 for central list hereditament within previous transitional provisions

    4. 21.Base liability for central list hereditament for years subsequent to 1995-96

    5. 22.Notional chargeable amount for central list hereditament

    6. 23.Appropriate fraction for central list hereditament

    7. 24.Central list hereditament case for which regulation 25 determines chargeable amount

    8. 25.Central list hereditament: rules for determining chargeable amount

    9. 26.Change in rateable value for defined central list hereditament after 1 April 1995

  6. PART V CHARGEABLE AMOUNTS CLASS OF CENTRAL LIST HEREDITAMENTS

    1. 27.Defined class of central list hereditaments for which rateable values are prescribed

    2. 28.Base liability for 1995-96 for defined class of hereditaments

    3. 29.Base liability for defined class of hereditaments for years subsequent to 1995-96

    4. 30.Notional chargeable amount for defined class of hereditaments

    5. 31.Appropriate fraction for defined class of hereditaments

    6. 32.Defined class of hereditaments: case for which regulation 33 determines chargeable amount

    7. 33.Chargeable amount for defined class of hereditaments

    8. 34.Change in rateable value for defined class of hereditaments on or after 1 April 1995

  7. PART V I CERTIFICATION

    1. 35.Certification by appropriate valuation officer

    2. 36.Appeals against certification

  8. Signature

    1. SCHEDULE 1

      ALTERED HEREDITAMENTS

      1. 1.Altered hereditament: defined hereditament

      2. 2.Altered hereditament: base liability for 1995-96

      3. 3.Altered hereditament: notional chargeable amount

      4. 4.Altered hereditament: case for which regulation 10 determines chargeable amount

      5. 5.Altered hereditament: change in rateable value

    2. SCHEDULE 2

      SPLITS AND MERGERS

      1. 1.Hereditament split or merged: new hereditament

      2. 2.Case where this Schedule applies

      3. 3.Rules for determining chargeable amount for new hereditament

      4. 4.(1) Subject to paragraph 7, the rules set out in...

      5. 5.(1) Subject to paragraph 7, the rules set out in...

      6. 6.(1) Subject to paragraph 7, the rules set out in...

      7. 7.Change in value of new hereditament: year of creation

      8. 8.Notional chargeable amount for new hereditament

      9. 9.Base liability for year after year in which creation day falls

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

      11. 11.Rateable value: hereditament split or merged after 1 April 1995

    3. SCHEDULE 3

      CLASS OF CENTRAL LIST HEREDITAMENTS SPLITTING FROM 1 APRIL 1995

      1. 1.Case where Schedule applies

      2. 2.Calculation of chargeable amounts where this Schedule applies

      3. 3.Base liability for 1995-96 for split class of hereditaments

      4. 4.Notional chargeable amount for split class of hereditaments

      5. 5.Chargeable amount for split class of hereditaments

      6. 6.Defined hereditament: former central list hereditament

      7. 7.Base liability for 1995-96 for former central list hereditament

      8. 8.Notional chargeable amount for former central list hereditament

      9. 9.Chargeable amount for former central list hereditament

    4. SCHEDULE 4

      CENTRAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

      1. 1.Case where Schedule applies

      2. 2.Rules for determining chargeable amount for merged

      3. 3.Base liability for merged hereditament for 1995-96

      4. 4.Notional chargeable amount for merged hereditament

    5. SCHEDULE 5

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

      1. 1.Case where Schedule applies

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

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

      4. 4.Notional chargeable amount for merged central and local list hereditament

      5. 5.Chargeable amount for merged central and local list hereditament

  10. Explanatory Note