The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

Explanatory Note

(This note is not part of the Regulations)

These Regulations make amendments to the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 (“the 1994 Regulations”) which made provision for the five year period beginning on 1st April 1995 in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 as to the chargeable amount for which a ratepayer is liable in certain circumstances.

The effect of the amendments made to the 1994 Regulations is to bring about for 1997/8 a freeze or a further reduction in the chargeable amount payable in respect of hereditaments to which those Regulations apply for which the rateable value is below a certain level (see regulation 3).

The Regulations made consequential changes to the 1994 Regulations to deal with small hereditaments the value of which alters during the remainder of the relevant period (regulations 5, 7 and 10) and other consequential amendments (regulations 6, 9, 11 and 12).

In addition, a new Part VII to the 1994 Regulations specifies an additional category of hereditaments for which those Regulations will have effect for finding the chargeable amount. These are hereditaments for which the 1994 Regulations have not previously applied for finding the chargeable amount, the rateable value of which is below a specified level (see regulation 5—definition of “small hereditament”—and regulation 13).

Regulation 8 makes a minor amendment to regulation 24 of the 1994 Regulations to achieve consistency of drafting.