Statutory Instrument 2000 No. 936

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

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© Crown Copyright 2000

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Change in rateable value: change of circumstances on 1st April 2000 (local lists)
     4. In regulation 15, at the end there is added-

    " (4) Any reference in this regulation to a relevant factor includes a reference to an assumption prescribed by regulations under paragraph 2(8) of Schedule 6 to the Act.".

Change in value before 1st April 2000 not reflected by alteration to local list
     5. Regulation 16 is omitted.

Appropriate fraction for central list hereditament
     6. In regulation 24(3), in sub-paragraph (i) of the explanation of the rounding of Q, for "more than ten-thousandths" there is substituted "more than 5 ten-thousandths".

Change in rateable value for defined central list hereditament after 1st April 2000
     7. In regulation 27(3), for the definition of "A, B and C" there is substituted-

" A, B and C have the meanings given in regulation 26;".

Alterations to local or central list
     8. After regulation 27 there is inserted the following Part-

" PART IVA
ALTERATIONS TO LOCAL OR CENTRAL LIST
Alterations to local or central list
     27A.  - (1) This regulation applies where-


(a) the appropriate valuation officer alters the list to correct the rateable value shown in the list in relation to a hereditament on any grounds other than solely on the grounds of a material change of circumstances which occurred on or after the material day; and

(b) by virtue of regulation 13A of the Appeals Regulations[3] the alteration has effect from a day which is later than the material day; and

(c) either-


(i) the effect of the alteration is to reduce the rateable value shown in the list; or

(ii) the effect of the alteration is to increase the rateable value shown in the list and the person who at the time of the alteration is the ratepayer in relation to the hereditament in question has given written notice within the period specified in paragraph (2) to the appropriate valuation officer that this regulation is to apply.



    (2) The period referred to in paragraph (1)(c)(ii) is the period of six months beginning with-



(a) in the case of an alteration of which notice is given under regulation 18(2) of the Appeals Regulations, the day of service of the notice; and

(b) in any other case, the day on which the alteration is made.



    (3) Where this regulation applies the appropriate valuation officer shall certify-



(a) that this regulation applies; and

(b) the rateable value that would have been shown in the list for the hereditament for the material day if-


(i) the alteration had had effect from that day; and

(ii) no material change of circumstance had occurred since the material day or, in the case of an altered hereditament or a new hereditament, on or since the material day.



    (4) Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (3), Parts II to IV of these Regulations shall have effect, in relation to the day from which the alteration has effect and any subsequent relevant day, as if that rateable value had been the value shown in the list for the material day.

    (5) Where-



(a) the appropriate valuation officer certifies a rateable value in accordance with paragraph (3);

(b) the rateable value shown in the list for the hereditament, or, in the case of a new hereditament, for the old hereditament, for the day immediately before the material day is inaccurate; and

(c) by virtue of the Appeals Regulations it is not possible to make an alteration to the list which has effect on the day immediately before the material day,



he shall certify the rateable value that would have been shown in the list for the hereditament, or, in the case of a new hereditament, for the old hereditament, for the day immediately before the material day had he been able to alter it with effect from that day.

    (6) Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (5), Parts II to IV of these Regulations shall have effect, in relation to the day from which the alteration has effect and any subsequent relevant day, as if that rateable value had been the value shown in the list for the day immediately before the material day.

    (7) In this regulation-



"the material day" means-
(a) in the case of an altered hereditament, the day on which the hereditament was shown for the first time in the list following the alteration;

(b) in the case of a new hereditament, the creation day;

(c) in any other case, the day on which the list was compiled;


"list" means a local non-domestic rating list or the central list;
"new hereditament" and "old hereditament" have the same meaning as in Schedule 2.".

Mergers of defined classes of hereditaments
     9. In regulation 28(2), after "Schedule 4" there is inserted "or 5 ".

Defined classes of central list hereditaments which merge on 1st April 2000
     10. After regulation 28 there is inserted-

" Defined classes of central list hereditaments which merge on 1st April 2000
     28A. Where a class of hereditaments prescribed as respects a designated person for which a rateable value is shown in the central list for 1st April 2000 ("the new class") comprises two or more classes of hereditaments prescribed as respects designated persons for each of which a rateable value is shown separately in the central list for 31st March 2000 ("the old classes")-


(a) the new class shall be treated for the purposes of regulation 28(1) as being a class of hereditaments for which a rateable value is shown in the central list for 31st March 2000; and

(b) that rateable value shall be treated for the purposes of regulation 29(2) as being equal to the aggregate of the rateable values for the old classes shown in the central list for 31st March 2000.".

Appeals against certification
     11. In regulation 37-

(a) in paragraph (2), for "before 1st April 2001" there is substituted " before 1st April 2005 or, if later, before the expiry of six months after a copy of the certificate was sent in accordance with regulation 36(4)";

(b) at the end there is added-

    " (5) No appeal may be made against a certification given by an appropriate valuation officer for the purposes of paragraph 4(2) of Schedule 5 (chargeable amounts for new class).".

Splits and mergers
     12. In Schedule 2-

(a) in paragraphs 3(6), 4(6), 5(6) and 6(6) for "paragraph (2)" there is substituted "sub-paragraph (2)";

(b) in paragraph 5(2) for "paragraphs" there is substituted "sub-paragraphs ".

Electricity generation hereditaments
     13. In the Table in paragraph 9(2) of Schedule 4-

(a) for "Nuclear Electric Limited" there is substituted "British Energy Generation Limited";

(b) for "Powergen plc" there is substituted "Powergen UK plc".

Mergers of defined classes of hereditaments
     14. After Schedule 4 there is inserted the Schedule set out in the Schedule to these Regulations.



Signed by authority of the Secretary of State for the Environment, Transport and the Regions


Beverley Hughes
Parliamentary Under-Secretary of State, Department of the Environment, Transport and the Regions

30th March 2000

" SCHEDULE 5Regulation 28


MERGERS OF DEFINED CLASSES OF HEREDITAMENTS

Defined classes merged: new class of hereditaments
     1. In this Schedule, a "new class" is a class of hereditaments which comes into existence by virtue of two or more classes of hereditaments, each of which is prescribed as respects a designated person by regulations for the purposes of section 53(1) of the Act, merging to form a single class of hereditaments, and a "former class" in relation to a new class is any of the classes of hereditaments from which it was formed.

Case where this Schedule applies
     2. This Schedule applies where-


(a) on a day ("the merger day") after 1st April 2000 a new class comes into existence;

(b) immediately before the merger day at least one of the former classes in relation to the new class was a defined class of hereditaments; and

(c) a rateable value is shown for the new class in the list for-


(i) the merger day;

(ii) the relevant day (if different from the merger day), and

(iii) each day (if any) falling after the merger day and before the relevant day.



Application of Part V to new class
     3. Subject to paragraphs 4 to 6 below, where this Schedule applies Part V of these Regulations shall apply on and after the merger day as if the new class were a defined class of hereditaments.

Chargeable amount for new class
     4.  - (1) For the merger day and for each subsequent chargeable day in the relevant year in which the merger day occurs regulation 34 shall not apply and the chargeable amount for the new class shall be the aggregate of the amounts which would, but for the merger, have been the chargeable amounts for the former classes for the merger day.

    (2) For the purposes of determining the amounts which would, but for the merger, have been the chargeable amounts for the former classes for the merger day, the appropriate valuation officer shall, for each former class, certify the rateable value which would have appeared in the central list for the merger day if the merger had not occurred.

Base liability for new class
     5.  - (1) For the relevant year immediately following the relevant year in which the merger day occurs, regulation 30 shall not apply and the base liability for the new class shall be found by applying the formula-



CA × C.

    (2) For the purposes of this paragraph-


CA is the chargeable amount for the new class for the merger day; and
C is the number of days in the relevant year in which the merger day occurs.

Notional chargeable amount for new class
     6.  - (1) For each relevant year following the relevant year in which the merger day occurs, regulation 31 shall not apply and the notional chargeable amount shall be found by applying the formula-



AN × B.

    (2) For the purposes of this paragraph-


AN s the rateable value shown in the central list for the new class for the merger day; and
B is the non-domestic rating multiplier for the relevant year.".

[2] S.I. 1999/3379.back

[3] S.I. 1993/291; regulation 13A was inserted by S.I. 2000/598.back