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

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Change in rateable value after 1st April 2017

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13.—(1) Paragraph (2) applies in respect of a defined hereditament in a case where regulation 12 applies and for a day after 1st April 2017 the rateable value shown in a local list for the hereditament for that day is greater than the rateable value shown for it for 1st April 2017.

(2) Where this paragraph applies, regulation 12 has effect as regards the hereditament for the day as if the reference in that regulation to the formula—

were a reference to—

(3) Paragraph (4) applies in respect of a defined hereditament in a case where regulation 12 applies and for a day after 1st April 2017 the rateable value shown in a local list for the hereditament for that day is less than the rateable value shown for it for 1st April 2017.

(4) Where this paragraph applies, regulation 12 has effect as regards the hereditament for the day as if the reference in that regulation to the formula—

were a reference to—

(5) For the purposes of the modifications made by paragraphs (2) and (4)—

J is the rateable value shown for the hereditament in a local list for 1st April 2017, and

N is the rateable value shown for the hereditament in a local list for the day.

(6) Paragraph (7) applies in respect of a defined hereditament in a case where regulation 12 applies and for a chargeable day after 1st April 2017 the rateable value shown in the central list for that hereditament for that day is different from the rateable value shown for 1st April 2017.

(7) Where this paragraph applies, regulation 12 has effect as regards the defined hereditament for the chargeable day as if the reference to the formula—

were a reference to—

(8) For the purposes of this paragraph and paragraph (7)—

H is the aggregate for a chargeable day of the amounts found by applying the formula—

to each hereditament to which regulation 12 applies but to which paragraph (7) does not apply shown in the central list for that day in relation to the designated person;

I is the aggregate for the chargeable day of the amounts found by applying the formula—

to each hereditament to which paragraph (7) applies shown in the central list for that day in relation to the designated person and for which the rateable value shown for that day is greater than the rateable value shown for 1st April 2017;

J is the rateable value shown in the central list for the hereditament for 1st April 2017;

K is the aggregate for the chargeable day of the chargeable amounts found by applying the formula—

to each hereditament to which paragraph (7) applies shown in the central list for that day in relation to the designated person and for which the rateable value shown for that day is less than the rateable value shown for 1st April 2017; and

N is the rateable value shown in the central list for the hereditament for the chargeable day.

(9) For a hereditament to which one or more of the following provisions apply—

(a)regulation 14 (change in rateable value on 1st April 2017);

(b)paragraph 6 of Schedule 1 (altered hereditament: change in rateable value);

(c)paragraph 10 of Schedule 2 (rateable value: split or merger after 1st April 2017),

this regulation has effect subject to the modifications made by that provision.

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