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The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 No. 1403
Base liability for early relevant years subsequent to 2023 - 24
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9.—(1) Subject to paragraph (2), the base liability for a defined hereditament for a relevant year beginning on 1st April 2024 or 1st April 2025 (“the year concerned”) is found by applying the formula—
where—
BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and
AF is the appropriate fraction, as found in accordance with regulation 10, for the relevant year immediately preceding the year concerned.
(2) For a defined hereditament to which the Schedule (splits and mergers) applies, paragraphs 8 and 9 of that Schedule have effect for finding the base liability.
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