The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

Regulation 14

SCHEDULE

Regulation 28

“SCHEDULE 5 MERGERS OF DEFINED CLASSES OF HEREDITAMENTS

Defined classes merged: new class of hereditaments

1.   In this Schedule, a “new class” is a class of hereditaments which comes into existence by virtue of two or more classes of hereditaments, each of which is prescribed as respects a designated person by regulations for the purposes of section 53(1) of the Act, merging to form a single class of hereditaments, and a “former class” in relation to a new class is any of the classes of hereditaments from which it was formed.

Case where this Schedule applies

2.   This Schedule applies where–

(a) on a day (“the merger day”) after 1st April 2000 a new class comes into existence;

(b) immediately before the merger day at least one of the former classes in relation to the new class was a defined class of hereditaments; and

(c) a rateable value is shown for the new class in the list for–

(i) the merger day;

(ii) the relevant day (if different from the merger day), and

(iii) each day (if any) falling after the merger day and before the relevant day.

Application of Part V to new class

3.   Subject to paragraphs 4 to 6 below, where this Schedule applies Part V of these Regulations shall apply on and after the merger day as if the new class were a defined class of hereditaments.

Chargeable amount for new class

4.— (1) For the merger day and for each subsequent chargeable day in the relevant year in which the merger day occurs regulation 34 shall not apply and the chargeable amount for the new class shall be the aggregate of the amounts which would, but for the merger, have been the chargeable amounts for the former classes for the merger day.

(2) For the purposes of determining the amounts which would, but for the merger, have been the chargeable amounts for the former classes for the merger day, the appropriate valuation officer shall, for each former class, certify the rateable value which would have appeared in the central list for the merger day if the merger had not occurred.

Base liability for new class

5.— (1) For the relevant year immediately following the relevant year in which the merger day occurs, regulation 30 shall not apply and the base liability for the new class shall be found by applying the formula–

CA × C.

(2) For the purposes of this paragraph–

• CA is the chargeable amount for the new class for the merger day; and

• C is the number of days in the relevant year in which the merger day occurs.

Notional chargeable amount for new class

6.— (1) For each relevant year following the relevant year in which the merger day occurs, regulation 31 shall not apply and the notional chargeable amount shall be found by applying the formula–

AN × B.

(2) For the purposes of this paragraph–

• AN s the rateable value shown in the central list for the new class for the merger day; and

• B is the non-domestic rating multiplier for the relevant year.”.