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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999 No. 3379

  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation, extent, commencement and interpretation

    2. 2.The relevant period and the relevant day

  3. PART II CHARGEABLE AMOUNTS: LOCAL LIST (GENERAL)

    1. 3.Defined hereditaments

    2. 4.Notional chargeable amount

    3. 5.Base liability for 2000/2001 for hereditament subject to previous transitional provisions

    4. 6.Base liability for 2000/2001 for hereditament outside previous transitional provisions

    5. 7.Base liability for years subsequent to 2000/2001

    6. 8.Appropriate fraction

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

    8. 10.Rules for determining chargeable amount

    9. 11.Certified value for new hereditament

    10. 12.Change in rateable value after 1st April 2000

    11. 13.Special authorities: special cases

    12. 14.Special authorities: change in rateable value after 1st April 2000

  4. PART III CHARGEABLE AMOUNTS: SPECIAL CASES

    1. 15.Change in rateable value: change of circumstances on 1st April 2000 (local lists)

    2. 16.Change in value before 1st April 2000 not reflected by alteration to local list

    3. 17.Crown hereditaments

    4. 18.Partly-occupied hereditaments

  5. PART IV CHARGEABLE AMOUNTS—CENTRAL LIST (GENERAL)

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

    2. 20.Base liability for 2000/2001 for central list hereditament outside previous transitional provisions

    3. 21.Base liability for 2000/2001 for central list hereditament within previous transitional provisions

    4. 22.Base liability for central list hereditament for subsequent years

    5. 23.Notional chargeable amount for central list hereditament

    6. 24.Appropriate fraction for central list hereditament

    7. 25.Central list hereditament—case for which regulation 26 determines chargeable amount

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

    9. 27.Change in rateable value for defined central list hereditament after 1st April 2000

  6. PART V CHARGEABLE AMOUNTS: CLASS OF CENTRAL LIST HEREDITAMENTS

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

    2. 29.Base liability for 2000/2001 for defined class of hereditaments

    3. 30.Base liability for defined class of hereditaments for years subsequent to 2000/2001

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

    5. 32.Appropriate fraction for defined class of hereditaments

    6. 33.Defined class of hereditaments: case for which regulation 34 determines chargeable amount

    7. 34.Chargeable amount for defined class of hereditaments

    8. 35.Change in rateable value for defined class of hereditaments on or after 1st April 2000

  7. PART VI CERTIFICATION

    1. 36.Certification by appropriate valuation officer

    2. 37.Appeals against certification

  8. Signature

    1. SCHEDULE 1

      ALTERED HEREDITAMENTS

      1. 1.Altered hereditament: defined hereditament

      2. 2.Altered hereditament: base liability for 2000/2001

      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.Cases in which 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.Changes in the 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 1st April 2000

    3. SCHEDULE 3

      SPLITS AND MERGERS—CERTIFIED VALUES

      1. 1.Notional chargeable amount

      2. 2.Base liability for 2000/2001

      3. 3.Base liability for subsequent years

    4. SCHEDULE 4

      FORMER CENTRAL LIST HEREDITAMENTS

      1. PART 1 SPLIT CLASS OF HEREDITAMENTS

        1. 1.Case where Part 1 applies

        2. 2.Calculation of chargeable amounts

        3. 3.Base liability for 2000/2001 for split class of hereditaments

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

        5. 5.Chargeable amount for split class of hereditament

        6. 6.Defined hereditament—former central list hereditament

      2. PART 2 FORMER CENTRAL LIST HEREDITAMENTS SHOWN ON LOCAL LISTS

        1. 7.Case where Part 2 applies

        2. 8.Certification of value

        3. 9.Electricity generation hereditaments

  9. Explanatory Note

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