Statutory Instrument 1994 No. 2680

The Valuation for Rating (Plant and Machinery) Regulations 1994

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© Crown Copyright 1994

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1994 No. 2680

RATING AND VALUATION

The Valuation for Rating (Plant and Machinery) Regulations 1994

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 section 143(2) of, and paragraph 2(8) of Schedule 6 to, the Local Government Finance Act 1988^[1]), and of all other powers enabling them in that behalf, hereby make the following Regulations:

    1.    These Regulations may be cited as the Valuation for Rating (Plant and Machinery) Regulations 1994 and shall come into force on 1st April 1995.

    2.    For the purpose of determining the rateable value of a hereditament for any day on or after 1st April 1995, in applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988-
 (a) in relation to a hereditament in or on which there is plant or machinery which belongs to any of the classes set out in the Schedule to these Regulations, the prescribed assumptions are that:
 (i) any such plant or machinery is part of the hereditament; and
 (ii) the value of any other plant and machinery has no effect on the rent to be estimated as required by paragraph 2(1); and
 (b) in relation to any other hereditament, the prescribed assumption is that the value of any plant or machinery has no effect on the rent to be so estimated.

    3.    The valuation officer shall, on being so required in writing by the occupier of any hereditament, supply to him particulars in writing showing what plant and machinery, or whether any particular plant or machinery, has been assumed in pursuance of regulation 2(a) to form part of the hereditament.

    4.—(1)  Subject to paragraph (2), the Valuation for Rating (Plant and Machinery) Regulations 1989(^[2]) are revoked.

    (2)  The Valuation for Rating (Plant and Machinery) Regulations 1989 shall continue to have effect for the purpose of determining the rateable value of a hereditament for any day before 1st April 1995.

Signed by authority of the Secretary of State

David Curry

Minister of State, Department of the Environment

14th October 1994

John Redwood

Secretary of State for Wales

16th October 1994

[1] 1988 c. 41. Paragraph 2(8) of Schedule 6 was amended by paragraph 38(8) of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).See section 146(6) for the definition of "prescribed". back

[2] S.I. 1989/441. back

Explanatory Note