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

Case for which regulation 10 determines chargeable amount

9.—(1) Regulation 10 applies to a defined hereditament for a relevant day (the day concerned) if–

(a) as regards the hereditament the day concerned is a chargeable day for which a chargeable amount would, but for these Regulations, fall to be determined under section 43 or 45 of the Act, and

(b) NCA is–

(i) greater than BL and greater than (BL × AF), or

(ii) less than BL and less than (BL × AF).

(2) For the purposes of this regulation–

(a) NCA is the notional chargeable amount for the hereditament for the relevant year within which the day concerned falls,

(b) BL is the base liability for the hereditament for the relevant year within which the day concerned falls,

(c) AF is the appropriate fraction for the hereditament for the relevant year within which the day concerned falls.

(3) Where one or more of the following provisions apply–

(a) regulation 11(4) (certified value for new hereditament);

(b) regulation 12 (change in rateable value after 1st April 2000);

(c) regulation 18 (partly-occupied hereditament); or

(d) paragraph 5 of Schedule 4 (former central list hereditament),

regulation 10 applies subject to the modifications made in the provision or provisions concerned.

(4) Regulation 10 shall not apply–

(a) where regulation 13 (special authorities: special cases) applies in any year; or

(b) where Schedule 2 (splits and mergers) applies to a hereditament, in the year in which the creation day falls.

(5) Where paragraph 4 of Schedule 1 (altered hereditaments) applies, this regulation applies subject to the modification made by that paragraph.

(6) Regulation 10 does not apply to a defined hereditament for the day concerned if–

(a) as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of the list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 8(2) or 8(3), and

(b) as respects the day concerned, the value of X falls to be determined (or if determined again following an alteration of the list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 8(4) or 8(5);

or if–

(i) as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of the list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 8(4) or 8(5), and

(ii) as respects the day concerned, the value of X falls to be determined (or if determined again following an alteration of the list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 8(2) or 8(3).