The Central Rating List and Telecommunications Apparatus (England) (Amendment) Regulations 2022

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Central Rating List (England) Regulations 2005 (S.I. 2005/551) (the “2005 Regulations”) and the Non-Domestic Rating (Telecommunications Apparatus) (England) Regulations 2000 (S.I. 2000/2421) (the “2000 Regulations”).

Under sections 53, 64(3) and 65(4) of the Local Government Finance Act 1988 (c. 41), the 2005 Regulations prescribe the hereditaments which are to be listed on central non-domestic rating lists for England compiled on or after 1st April 2005, and designate the persons who will be considered to be occupying or, if the hereditament is unoccupied, to own those hereditaments for the purposes of rating (“designated persons”). The Schedule to the 2005 Regulations lists all designated persons and sets out the description of hereditament prescribed in relation to each of them.

Regulation 2(2) amends regulation 1 of the 2005 Regulations (citation, application, commencement and interpretation) to insert the definition of a “subsidiary”. Regulation 2(5) and (6) omit the separate definitions of “subsidiary” from regulations 9 and 11 of the 2005 Regulations.

Regulation 2(3) amends regulation 6 of the 2005 Regulations (railway hereditaments) to extend the provision in paragraph (1) to certain hereditaments owned, occupied, let or licenced by HS1 Limited.

Regulation 2(4) amends regulation 8 of the 2005 Regulations (communications hereditaments) to exclude hereditaments which are wholly or mainly a tower or a mast – or part of a tower or mast – from the provision in paragraph (2) of that regulation. This is to exclude certain hereditaments related to mobile telecommunications from the central non-domestic rating list for England.

Regulation 2(7)(a) amends Part 1 of the Schedule to the 2005 Regulations (railway hereditaments) to insert HS1 Limited to the list of designated persons.

Regulation 2(7)(b) amends Part 3 of the Schedule to the 2005 Regulations (communications hereditaments) to insert new companies – which are connected to the provision of fixed line telecommunication networks – to the list of designated persons.

Regulation 3(2) amends regulation 2 of the 2000 Regulations to limit the meaning of “excepted apparatus”. This is to allow certain apparatus related to mobile telecommunications to continue to fall within the provision in regulation 3(1) of the 2000 Regulations (treatment of telecommunications apparatus).

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.