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(This note is not part of the Regulations)
These Regulations revoke with effect from 1st April 2000 the Valuation for Rating (Plant and Machinery) Regulations 1994 and replace them with provisions reflecting recommendations contained in the Report of the Expert Advisory Committee chaired by Mr. Derek Wood CBE QC (Cm 4283). The Committee reviewed the rating of plant and machinery with a view to updating and harmonising it throughout the United Kingdom. The Regulations, which extend to England only, specify the plant and machinery which is to be assumed from 1st April 2000 to be part of a hereditament for the purposes of valuation for non-domestic rating. The principal changes from the revoked Regulations relate to plant and machinery used by industries which are subject to prescribed rating assessments under paragraph 3 of Schedule 6 to the Local Government Finance Act 1988.
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