The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013

Regulations 6, 8 and 16

SCHEDULE 2 Splits, mergers and reorganisations

1.—(1) This Schedule applies where—

(a) on a day (“the creation day”) falling on or after 1st April 2013, a hereditament (“new hereditament”) comes into existence because—

(i) property previously rated as a single hereditament becomes liable to be rated in parts;

(ii) property previously rated in parts becomes liable to be rated as a single hereditament; or

(iii) a hereditament or any part of a hereditament becomes part of a different hereditament; and

(b) immediately before the creation day a hereditament from which the new hereditament was formed in whole or in part (“old hereditament”) was capable of falling within class B.

(2) For the purposes of paragraph 1(1)(b), a hereditament is to be treated as capable of falling within class B whether or not the condition in regulation 7(2)(c) is met.

2.  Where this Schedule applies, the notional 31st March 2013 rateable value is the amount calculated in accordance with the formula—

where—

• R is the total rateable value shown in a local non-domestic rating list for 31st March 2013 of any old hereditament which was capable of falling within class B on the day immediately preceding the creation day;

• S is the total notional 31st March 2013 rateable value of any old hereditament which was capable of falling within class C on the day immediately preceding the creation day;

• T is the total rateable value shown in a local non-domestic rating list for the day immediately preceding the creation day of any old hereditament which was—

  (a)

  capable of falling within class D or E; or

  (b)

  not capable of falling within a designated class;

  on the day immediately preceding the creation day;

• U is the amount certified by a relevant valuation officer under these Regulations in respect of any old hereditament for the day immediately preceding the creation day;

• V is the rateable value shown in a local non-domestic rating list for the creation day of the new hereditament which falls within class C;

• W is the total rateable value shown for the creation day of all new hereditaments created from the old hereditament.