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The Non–Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995
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- 1995 No. 961
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations make amendments to the Non–Domestic Rating (Chargeable Amounts) Regulations 1994 (“the principal Regulations”) which make provision for a five year period beginning on 1st April 1995 in relation to non–domestic rates under Part III of the Local Government Finance Act 1988 (“the 1988 Act”) as to the chargeable amount for which a ratepayer is liable in certain circumstances.
The amendments relate to Part V of and Schedule 3 to the principal Regulations which concern hereditaments the rateable values for which are shown in the central list (as to which see section 52 of the 1988 Act). The amendments relate to the recalculation factor, defined in regulation 1(2) of the principal Regulations. The value shown in the list for such hereditaments for 1st April 1995 should have been reduced for the purposes of the principal Regulations to reflect any changes to the class of hereditaments between 1st April 1994 and 1st April 1995. These Regulations provide for that reduction to be made.
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