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The Personal Community Charge (Reduction Scheme) (England) Regulations 1991

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1.  In the case of any hereditament other than one mentioned in paragraph 2 or 3, “rateable value” means the rateable value as last shown in the valuation list for 1990 including, in the case of a hereditament occupied by or on behalf of the Crown, the amount entered pursuant to section 37 of the General Rate Act 1967; but disregarding (except in the case of a hereditament that is first occupied on or after 1st December 1989) any alteration of the list in pursuance of a proposal made on or after that date by a person other than the valuation officer.

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