http://www.legislation.gov.uk/uksi/2016/1265/contents/made

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

King's Printer of Acts of Parliament

2016-12-22

RATING AND VALUATION, ENGLAND

The Local Government Finance Act 1988 (“the Act”) provides for non-domestic hereditaments to be revalued every five years. On a revaluation new non-domestic rating lists are compiled. The next compilation date is 1st April 2017.

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(2)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(8A)

(8B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(10)(b)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(c)(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(10)(d) and word

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(c)(ii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(10A)

(10B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(d)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(14)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(e)(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(14)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(e)(ii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(14)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(e)(iii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(14)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 10(e)(iv)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 12(1)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 11(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 12(1A)

(1B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 11(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 12(3)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 11(c)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 12(7A)

(7B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 11(d)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 12(11A)

(11B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 11(e)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 12(12)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 11(f)(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 12(12)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 11(f)(ii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(1)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(2)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(8A)

(8B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(c)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(10A)-(10D)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(d)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(e)(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(e)(ii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(e)(iii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 2(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(2)(e)(iv)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(1)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(2)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(8A)

(8B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(c)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(10A)-(10D)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(d)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(e)(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(e)(ii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(e)(iii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 3(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(3)(e)(iv)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(1)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(2)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(8A)

(8B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(c)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(10A)-(10D)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(d)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(e)(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(e)(ii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(e)(iii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(4)(e)(iv)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(1)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(2)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(8A)

(8B)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(c)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(10A)-(10D)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(d)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(e)(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(e)(ii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(e)(iii)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(11)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(5)(e)(iv)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 8(3)(b)

The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

reg. 12(6)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 6(12)

Non-Domestic Rating (Public Lavatories) Act 2021

s. 2(4)

s. 2(7)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

reg. 11(3)

Non-Domestic Rating (Public Lavatories) Act 2021

s. 2(5)

s. 2(7)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 4(1)(d)

Non-Domestic Rating (Public Lavatories) Act 2021

s. 2(6)

s. 2(7)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Sch. 2

para. 5(1)(d)

Non-Domestic Rating (Public Lavatories) Act 2021

s. 2(6)

s. 2(7)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

PART 1

1Citation and application

2Commencement

3Interpretation

4Relevant period, relevant day and relevant year

5Defined hereditaments

6Special authorities

PART 2

7Notional chargeable amount

8Base liability for 2017 - 18 for a defined hereditament

9Base liability for years subsequent to 2017 -18

10Appropriate fraction

11Application of regulation 12

12Rules for determining chargeable amount

13Change in rateable value after 1st April 2017

14Change in rateable value on 1st April 2017

15Partly occupied hereditaments

PART 3

16Certificates for changes in rateable value: 1st April 2017

17Certificates for change in rateable value: 31st March 2017

18Certification: splits and mergers before 1st April 2017

19Certificates: central list

20Certificates: general

21Appeals against certificates

22Revocations

SCHEDULE 1ALTERED HEREDITAMENTS

1Interpretation

2Hereditaments to which this Schedule applies

3Altered hereditament: base liability for 2017 - 18

4Altered hereditament: notional chargeable amount

5Altered hereditament: application of regulation 12

6Altered hereditament: change in rateable value

SCHEDULE 2SPLITS AND MERGERS

1Cases where this Schedule applies

2Rules for determination of chargeable amount for new hereditament: splits on 1st April 2017

3Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2017

4Rules for determining chargeable amount for new hereditament: splits after 1st April 2017

5Rules for determining chargeable amount for new hereditament: mergers after 1stApril 2017

6Changes in the value of new hereditament: year of creation

7Notional chargeable amount for new hereditament

8Base liability for the year after the year in which the creation day falls

9Base liability for subsequent years for new hereditament

10Rateable value: hereditament split or merged after 1st April 2017

2016 No. 1265

Rating And Valuation, England

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016

Made21st December 2016

Coming into force in accordance with regulation 2

The Secretary of State, in exercise of the powers conferred by sections 57A, 140(4) and 143(1) and (2) of the Local Government Finance Act 19881, makes the following Regulations, a draft of which was laid before and approved by a resolution of each House of Parliament in accordance with section 143(4) of that Act.