The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022

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F1Rules for determining chargeable amount ...E+W

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12.—(1) Where this regulation applies to a hereditament shown in the central list, the chargeable amount as respects the designated person for a chargeable day which is a relevant day is calculated by applying the formula—

instead of the formula in [F2paragraph 1(a) of Schedule 5A to] the Act.

(2) Where this regulation applies to a hereditament shown in a local list, the chargeable amount for a chargeable day which is a relevant day is calculated under this regulation instead of under section 43 or 45 of the Act.

(3) Subject to paragraphs (4), (6), (8) and (10), the chargeable amount for the chargeable day is calculated by applying the formula—

(4) Where paragraph (5) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with paragraph (3) by 5.

(5) This paragraph applies where, on the day concerned, [F3paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)] applies in relation to the hereditament.

[F4(6) Where paragraph (7) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with paragraph (3) by E.]

(7) This paragraph applies where, on the chargeable day, [F5paragraph 4 of Schedule 4ZA to] the Act (small business rate relief) applies in relation to the hereditament.

F6(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) Where paragraph (11) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with paragraph (3) by the number prescribed in [F8regulations under paragraph 3(9) of Schedule 4ZB to] the Act (reduction in chargeable amount for unoccupied properties).

(11) This paragraph applies where, on the chargeable day—

(a)the conditions in section 45(1) of the Act (unoccupied property: liability) are fulfilled as respects the hereditament; and

(b)[F9regulations under paragraph 1(2)(a) of Schedule 4ZB] has effect in relation to the hereditament.

(12) For the purposes of this regulation—

A is the amount certified by the appropriate valuation officer to be the portion of the rateable value shown for the chargeable day in the central list against the name of the designated person which is not attributable to hereditaments to which this regulation applies;
B is the non-domestic rating multiplier for the relevant year in which the chargeable day falls;
BL and AF have the meanings given by regulation 11(2);
C is the number of days in the relevant year;
D is the small business non-domestic rating multiplier for the relevant year in which the relevant day falls;
E is the amount prescribed [F10, or calculated in accordance with provision prescribed, under paragraph 10(6) of Schedule 4ZA to] the Act for the relevant year in which the relevant day falls;
H is the aggregate for the chargeable day of the amounts found by applying the formula—
to each hereditament to which this regulation applies shown for the day in the central list against the name of the designated person;
N is the rateable value shown in a list for the hereditament for the day; and
[F11U is—
(a)
where “M” is “D” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act, zero;
(b)
where “M” is “B” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act, the amount found by applying the formula—
]