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

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which extend to England only, make provision for the period of five years beginning on 1st April 2000 in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 (“the Act”), as to the chargeable amount for which a ratepayer is liable in certain circumstances. They also make provision as to the giving of certificates by valuation officers.

Part II of the Regulations makes provision for the chargeable amount (which is the amount by reference to which a ratepayer’s liability is established) where the hereditament in question is shown in the local list (see section 42 of the Act) and where the conditions in Part II are met. Regulations 3 to 8 give meanings to the terms used in determining whether the rules in Part II apply in place of the rules in section 43 or 45 of the Act. Regulation 9 specifies the cases where the principal rules, contained in regulation 10, apply for determining the chargeable amount in cases to which Part II applies, and regulations 11 to 14 modify these with respect to certain other cases.

Schedule 1 deals with cases where as a result of a structural alteration a hereditament is deleted from the local non-domestic rating list but subsequently restored to it on or after 1st April 2000. Schedules 2 and 3 makes provision, in place of that in Part II, for cases where a locally listed hereditament splits, or is merged with one or more other hereditaments.

Part III deals with certain specific cases of hereditaments in local lists, and with Crown hereditaments which become subject to rating on 1st April 2000.

Part IV makes rules, with similar effect to those in Part II, for hereditaments shown in the central rating list under sections 52 to 54 of the Act, the rateable value of which is assessed under the rules in paragraphs 2 to 2C of Schedule 6 to the Act.

Part V makes provision for classes of hereditaments shown in the central list the rateable value for which is, for 1999/2000, determined by order under paragraph 3(2) of Schedule 6 to the Act.

Parts IV and V are applied with modifications by Schedule 4 to the Regulations. Schedule 4 deals with the case where a class of hereditaments shown in the central list for 31st March 2000 splits with effect from 1st April 2000, with some of the hereditaments comprised in the class remaining in the central list and others being shown in local lists. It also deals with the case where the whole of a class of hereditaments shown in the central list for 31st March 2000 falls to be shown in local lists for 1st April 2000.

Regulation 36 makes provision about certification by the appropriate valuation officer (as defined in regulation 2) of certain values required under the regulations, and regulation 37 provides for appeals against such certifications.