The Non-Domestic Rating (Transitional Period) Regulations 1990

Explanatory Note

(This note is not part of the Regulations)

These Regulations make supplementary provision with respect to Schedule 7A of the Local Government Finance Act 1988 regarding the transition between general rates under the General Rate Act 1967 (insofar as concerns business property) and non-domestic rates under Part III of the 1988 Act.

Regulation 2 makes provision for the adjustment of rateable values determined under the 1967 Act for the purposes of transition in special cases, including cases where a property is partly domestic and partly non-domestic.

Regulation 3 applies Schedule 7A to the rating of unoccupied property, and regulation 4 applies the Schedule to certain centrally rated property.

Regulation 5 disapplies Schedule 7A from certain electricity generating hereditaments for which transitional arrangements are made under the Electricity Generators (Rateable Values) Order 1989, and makes provision consequential on the application of the Schedule to unoccupied and centrally rated property.

Regulations 6 to 9 make provision for the application of Schedule 7A where the rateable value of a hereditament changes, or a hereditament splits, or merges with other hereditaments.

Regulations 10 to 16 make provision for joint owners and occupiers, provide that certain statutory transfers of local authority and related property shall not affect the operation of Schedule 7A, adjust the calculation of the base liability of a hereditament where its rate bill for 1989/90 included an element in respect of certain additional items of the general rate, and adjust a transitional bill where a hereditament is temporarily partly unoccupied. They also make further provision in respect of hereditaments which have the benefit of Crown exemption or lose Crown exemption, and provide that where proposals for the alteration of lists under the 1967 Act with respect to rateable values remain outstanding transitional rate bills may be calculated on the basis that the lists will be altered in accordance with the proposals.

Regulation 17 provides for information about transition in connection with unoccupied property to be contained in rate demand notices, and regulation 18 provides for appropriate certificates as to rateable values to be issued by valuation officers, and for their retention and inspection.