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

PART 2 FORMER CENTRAL LIST HEREDITAMENTS SHOWN ON LOCAL LISTS

Case where Part 2 applies

7.  This part applies as respects a hereditament and a relevant day where–

(a) as regards a designated person, a class of hereditaments was shown in the central list for 31st March 2000 and a rateable value is shown in the central list for that day, and

(b) some or all of the hereditaments of which the class consisted are shown in local non-domestic rating lists for 1st April 2000.

Certification of value

8.  For the purposes of Part II of these Regulations, a hereditament in respect of which this Part applies, other than a hereditament to which paragraph 3 or paragraph 9 applies, shall be treated–

(a) as if it had been shown in the local non-domestic rating list for 31st March 2000, and

(b) as if the rateable value shown in the list for that day were such amount as is certified by the appropriate valuation officer as the amount which would have been shown in the local non-domestic rating list for that day if the hereditament had so fallen to be shown for that day in the list.

Electricity generation hereditaments

9.—(1) This paragraph applies in relation to a hereditament to which this Part applies–

(a) which forms part of a class of hereditaments which is listed in Part IA (electricity generation) of the Schedule to the Electricity Supply Industry (Rateable Values) Order 1994 (“the 1994 Order”)(1), and

(b) on 1st April 2000 paragraphs 2 to 2C of Schedule 6 do not apply for the purposes of determining their rateable value.

(2) For the purposes of Part II of these Regulations a hereditament to which this paragraph applies which on 31st March 2000 is occupied or, if not occupied, owned by a person named in column 1 of the Table shall be treated as if for that day there had been shown for it in the local list a rateable value calculated in accordance with the formula (S × DNC), where

• S is the amount in pounds specified in relation to that person in column 2 of the Table,

• DNC is the declared net capacity of the generating plant on the hereditament, and “declared net capacity” has the same meaning as in the 1994 Order.

  TABLE

  Occupier or owner	Specified amount
  Magnox Electric plc	£13,602
  National Power plc	£12,027
  Nuclear Electric Limited	£15,770
  Powergen plc	£11,298

(1)

S.I. 1994/3282, amended by S.I. 1995/962 and S.I. 1996/912.