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Non-Domestic Rating Act 1994

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1 Limit on increase in non-domestic rates for 1994 financial year.E+W

(1)The provisions of subsections (2) and (3) below have effect for setting, for the financial year beginning in 1994, the value of X in the formula in sub-paragraph (2) of paragraph 5 of Schedule 7A to the 1988 Act, being a formula relevant to the determination of the non-domestic rates for certain hereditaments.

(2)In sub-paragraph (2A) of that paragraph, for the words from “except that” to the end there shall be substituted the words “except that for the financial years beginning in 1992 and 1993 X is 100 and for the financial year beginning in 1994 X is—

(a)110 if the hereditament falls within sub-paragraph (3) below, and

(b)107.5 if the hereditament falls within sub-paragraph (4) below.”

(3)In subsection (2) of section 2 of the 1992 Act (amendment of the M1Non-Domestic Rating (Transitional Period) (Amendment and Further Provision) Regulations 1990), in paragraph (a), for the words “the financial year beginning in 1992 or that beginning in 1993” there shall be substituted the words “ any of the financial years beginning in 1992, 1993 and 1994 ”.

(4)For the purpose of making similar provision in relation to certain hereditaments shown in a central non-domestic rating list, the formula in each of the following, namely—

(a)article 9 of the M2British Gas plc (Rateable Values) Order 1989,

(b)article 9(3) of the M3Electricity Supply Industry (Rateable Values) Order 1989,

(c)article 12(3) of the M4Railways (Rateable Values) Order 1989, and

(d)article 9(3) of the M5Water Undertakers (Rateable Values) Order 1989,

shall have effect in relation to the financial year beginning in 1994 as if for the figure “1.2” there were substituted the figure “1.1”.

(5)In this Act—

  • “the 1988 Act” means the M6Local Government Finance Act 1988;

  • “the 1992 Act” means the M7Non-Domestic Rating Act 1992;

  • “financial year” has the same meaning as in the 1988 Act.

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