http://www.legislation.gov.uk/uksi/1994/3279/contents/made

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Business rates

King's Printer of Acts of Parliament

2017-05-03

RATING AND VALUATION

These Regulations make provision for the period of five years beginning on 1 April 1995, in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 (“the 1988 Act”), as to the chargeable amount for which a ratepayer is liable in certain circumstances. They also make provisions as to the giving of certificates by valuation officers.

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.4(5A)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.6(5)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.7(4)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(4)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.8(6)(d)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(5)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.9(3)(d)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(6)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.9(6)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(7)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.10A

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(8)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.11(6)(d)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(9)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.13(6)(e)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(11)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.24(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(12)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.32(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(13)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2A

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(14)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.4(5A)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.6(5)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.7(4)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(4)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.8(6)(d)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(5)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.9(3)(d)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(6)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.9(6)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(7)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.10A

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(8)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.11(6)(d)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(9)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.13(6)(e)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(11)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.24(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(12)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.32(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(13)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2A

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996

reg.2(14)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.10(1)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.2(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.10(5A)

(5B)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.2(1)

(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.5(1)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.5(3)(c)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.5(5A)

(5B)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(4)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.6(1)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.6(3)(c)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.6(5A)

(5B)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(4)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.9(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(5)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.16(1A)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995

reg.2

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.18(2)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995

reg.3(1)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.18(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995

reg.3(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.19(3)(a)(i)

(ii)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995

reg.3(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.35(5)(a)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995

reg.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.9(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 2) Regulations 1995

reg.5

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.1(2) (defns of smatt heredi tament and smalt hereditament factor)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.4(7)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.8(7)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

reg.3

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.11(7)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

911

reg.2(10)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.24(3)(a)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

regs.37-39 (Pt.VII)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.1

para.3(3)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.7(6)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.8(4)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2A

para.1(3)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.1(2) (defns of smatt heredi tament and smalt hereditament factor)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.4(7)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.8(7)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

reg.3

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.11(7)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

911

reg.2(10)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.24(3)(a)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

regs.37-39 (Pt.VII)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.1

para.3(3)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.7(6)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.8(4)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2A

para.1(3)

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996

regs.4

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.10(1)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.2(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.10(5A)

(5B)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.2(1)

(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.5(1)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.5(3)(c)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.5(5A)

(5B)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(4)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.6(1)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.6(3)(c)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.6(5A)

(5B)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(4)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.2

para.9(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (No. 2) Regulations 1997

reg.3(1)

(5)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Act

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

regs.5

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.7

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

regs.5(5)

21(5)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.10

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

reg.17(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

regs.11

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

reg.17(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.1(2) (defn. of recalculation factor)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

The Non–Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

reg.2(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.30(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

The Non–Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

reg.2(3)

(4)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.30(3)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

The Non–Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

reg.2(5)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.34(5)(c)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

The Non–Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

reg.2(6)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Sch.3

paras.4(1)

paras.4(2)

5(1)

5(2)

8(1)

8(2)

9(1)

(2)

The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

The Non–Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1995

reg.2(7)-(12)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.8(2)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 3) Regulations 1995

reg.2(a)-(c)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.23(2)(a)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 3) Regulations 1995

reg.2(d)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.31(2)(a)

The Non-Domestic Rating (Chargeable Amounts) (Amendment No. 3) Regulations 1995

reg.2(e)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

regs 3536 (Pt VI)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004

reg 20

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg. 36(2)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 2(2)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg. 36(2A)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 2(3)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.38

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Amendment Regulations 1997

reg.2(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.39

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Amendment Regulations 1997

reg.2(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.38

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Amendment Regulations 1997

reg.2(2)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

reg.39

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Amendment Regulations 1997

reg.2(3)

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

PART IINTRODUCTORY

1Citation, commencement and interpretation

2The relevant period and the relevant day

PART IICHARGEABLE AMOUNTS (LOCAL LIST GENERAL)

3Defined hereditament

4Notional chargeable amount

5Base liability for 1995-96 for hereditament within previous transitional provisions

6Base liability for 1995-96 for hereditament outside previous transitional provisions

7Base liability for years subsequent to 1995-96

8Appropriate fraction

9Case for which regulation 10 determines chargeable amount

10Rules for determining chargeable amount

11Change in rateable value after 1 April 1995

12Special authorities: special cases

13Special authorities: change in rateable value after 1 April 1995

PART IIICHARGEABLE AMOUNTS (LOCAL LIST: SPECIAL CASES)

14Change in rateable value change of circumstances on 1 April 1995

15Change in value before 1 April 1995 not reflected by alteration to list

16Hereditament losing Crown exemption

17Partly occupied hereditament

PART IVCHARGEABLE AMOUNTS (CENTRAL LIST GENERAL)

18Defined central list hereditament: rateable value assessed conventionally

19Base liability for 1995-96 for central list hereditament outside previous transitional provisions

20Base liability for 1995-96 for central list hereditament within previous transitional provisions

21Base liability for central list hereditament for years subsequent to 1995-96

22Notional chargeable amount for central list hereditament

23Appropriate fraction for central list hereditament

24Central list hereditament case for which regulation 25 determines chargeable amount

25Central list hereditament: rules for determining chargeable amount

26Change in rateable value for defined central list hereditament after 1 April 1995

PART VCHARGEABLE AMOUNTS CLASS OF CENTRAL LIST HEREDITAMENTS

27Defined class of central list hereditaments for which rateable values are prescribed

28Base liability for 1995-96 for defined class of hereditaments

29Base liability for defined class of hereditaments for years subsequent to 1995-96

30Notional chargeable amount for defined class of hereditaments

31Appropriate fraction for defined class of hereditaments

32Defined class of hereditaments: case for which regulation 33 determines chargeable amount

33Chargeable amount for defined class of hereditaments

34Change in rateable value for defined class of hereditaments on or after 1 April 1995

PART VI CERTIFICATION

35Certification by appropriate valuation officer

36Appeals against certification

SCHEDULE 1ALTERED HEREDITAMENTS

1Altered hereditament: defined hereditament

2Altered hereditament: base liability for 1995-96

3Altered hereditament: notional chargeable amount

4Altered hereditament: case for which regulation 10 determines chargeable amount

5Altered hereditament: change in rateable value

SCHEDULE 2SPLITS AND MERGERS

1Hereditament split or merged: new hereditament

2Case where this Schedule applies

3Rules for determining chargeable amount for new hereditament

4(1) Subject to paragraph 7, the rules set out in...

5(1) Subject to paragraph 7, the rules set out in...

6(1) Subject to paragraph 7, the rules set out in...

7Change in value of new hereditament: year of creation

8Notional chargeable amount for new hereditament

9Base liability for year after year in which creation day falls

10Base liability for subsequent years for new hereditament

11Rateable value: hereditament split or merged after 1 April 1995

SCHEDULE 3CLASS OF CENTRAL LIST HEREDITAMENTS SPLITTING FROM 1 APRIL 1995

1Case where Schedule applies

2Calculation of chargeable amounts where this Schedule applies

3Base liability for 1995-96 for split class of hereditaments

4Notional chargeable amount for split class of hereditaments

5Chargeable amount for split class of hereditaments

6Defined hereditament: former central list hereditament

7Base liability for 1995-96 for former central list hereditament

8Notional chargeable amount for former central list hereditament

9Chargeable amount for former central list hereditament

SCHEDULE 4CENTRAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

1Case where Schedule applies

2Rules for determining chargeable amount for merged

3Base liability for merged hereditament for 1995-96

4Notional chargeable amount for merged hereditament

SCHEDULE 5CENTRAL AND LOCAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

1Case where Schedule applies

2Rules for determining chargeable amount for merged central and local list hereditament

3Base liability for 1995-96 for merged central and local list hereditament

4Notional chargeable amount for merged central and local list hereditament

5Chargeable amount for merged central and local list hereditament

1994 No. 3279

RATING AND VALUATION

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Made20th December 1994

Coming into force21st December 1994

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 58 and 143(1) and (2) of the Local Government Finance Act 19881 hereby make the following Regulations, a draft of which has been laid before, and approved by resolution of, each House of Parliament: