The Non-Domestic Rating (Transitional Period) Regulations 1990

Determination of rateable value in special cases

2.—(1) In this regulation “A” means A for the purposes of paragraph 4 of Schedule 7A.

(2) In a case where a hereditament is composite or a part of it is exempt on 31st March 1990, A is to be treated as the value, as certified by the appropriate valuation officer, which is equal to the relevant proportion of the rateable value determined for the hereditament under paragraph 6 of Schedule 7A, that is to say such proportion of that rateable value as would be reasonably attributable, as regards such part of the hereditament as is not exempt on 31st March 1990, to the non-domestic use of property, treating that use as the use which would have been assumed for the purposes of paragraph 2(1A) or (1B) of Schedule 6 to the 1988 Act(1) if a rateable value fell to be calculated for it under Part III of that Act for 31st March 1990.

(3) In a case where–

(a) there has been a change in any of the factors by reference to which the value shown for a hereditament for 31st March 1990 in an old list was ascertained which would result in that value being affected if a notice of a proposal were given by a valuation officer on or before that day for the alteration of the list,

(b) no such notice of a proposal is given (so that under section 79(1) of the 1967 Act no alteration under such a notice can have effect for that day), and

(c) the appropriate valuation officer is satisfied that, if information relating to the change had been brought to the attention of the valuation officer maintaining the old list in sufficient time to have enabled him to make such a proposal, he would have done so,

A is to be treated as the value which would be determined under paragraph 6 of Schedule 7A if such a proposal had been made, as certified by the appropriate valuation officer.

(4) In a case where—

(a) a hereditament is shown for 1st April 1990 in a non-domestic rating list but is not shown in an old list for 31st March 1990,

(b) it would have been or would become so shown in an old list for 31st March 1990 if a notice of a proposal for the alteration of the list were given by a valuation officer on or before that day and if (where it is not in rateable occupation on that day) it were then in rateable occupation,

(c) no such notice of a proposal is given, or (so far as is relevant) it is not in such rateable occupation (so that under section 79(1) or (2) of the 1967 Act no alteration under such a notice can have effect for that day), and

(d) the appropriate valuation officer is satisfied that, if information relating to the hereditament had been brought to the attention of the valuation officer maintaining the old list in sufficient time to have enabled him to make such a proposal and if (so far as is relevant) it were then in rateable occupation, a proposal would have been made,

the hereditament is to be treated for the purposes of Schedule 7A and these Regulations as shown in an old list for 31st March 1990, and A is to be treated as the value which would be determined under paragraph 6 of that Schedule if such a proposal had been made and if (so far as is relevant) the hereditament were then in rateable occupation, as certified by the appropriate valuation officer.

(5) In a case where the quantity of minerals or other substances in or extracted from a hereditament, or the quantity of refuse or waste material which is brought onto and permanently deposited on a hereditament, is a matter which is relevant to and taken into account in the assessment of both its rateable value shown in a non-domestic rating list for 1st April 1990 (“the new value”) and of the rateable value determined under paragraph 6 of Schedule 7A (“the old value”), A is to be treated as the value certified by the appropriate valuation officer as the rateable value which would be determined under paragraph 6 of Schedule 7A if the quantity of minerals or other substances in the hereditament, the annual rate of extraction of minerals or other substances, or the annual rate of deposit of refuse or waste material (as the case may be), which fell to be taken into account in assessing the old value were the same as that taken into acount in assessing the new value.

(6) In a case where on 31st March 1990 a hereditament comprises in whole or in part opencast land and is occupied by the British Coal Corporation, A is to be treated as the value certified by the appropriate valuation officer as the rateable value which would be determined under paragraph 6 of Schedule 7A if such part of that value as is attributable to coal in or extracted from the opencast land were found by multiplying the quantity of coal in tons extracted (or expected to be extracted) from the land which is taken into account in assessing the rateable value of the hereditament in a local non-domestic rating list for 1st April 1990 (expressed as an annual amount) by 12½p.

(7) In a case where on 31st March 1990 a hereditament comprises in whole or in part mine properties, does not contain opencast land and is occupied by the British Coal Corporation, paragraph 6 of Schedule 7A shall have effect as if the reference in sub-paragraph (2) of that paragraph to 15th February 1989 were a reference to 31st March 1990, and sub-paragraphs (3) to (9) of that paragraph were omitted.

(8) In a case where on 31st March 1990 the Docks and Harbours (Rateable Values) Order 1976(2) applies to a hereditament, A is to be treated as the rateable value shown for it for 15th February 1989 in an old list, or if that Order did not apply to it on that day, for the first day thereafter on which it did apply.

(9) Paragraph (5) does not apply to a hereditament where paragraph (7) applies to it, nor does it apply insofar as concerns coal in or extracted from opencast land occupied by the British Coal Corporation; and paragraphs (2) to (7) do not apply where paragraph (8) applies.

(10) Subject to paragraph (9), paragraphs (2) to (7) are, so far as the context permits, cumulative, so that–

(a) in a case where more than one of the provisions contained in paragraphs (2) to (6) apply, a single certificate may be given which gives effect to all of the provisions which apply in that case; and

(b) any certificate given under those paragraphs shall (in a case where paragraph (7) applies) have regard to paragraph (7).

(11) The proportion of rateable value which may be certified under paragraph (2) includes, if the circumstances so require, all of that value.

(12) The cases in which, for the purposes of paragraph (4)(a), a hereditament is to be treated as shown for 1st April 1990 in a non-domestic rating list but not shown in an old list for 31st March 1990 include a case where such an altered hereditament as is mentioned in section 79(2)(a) of the 1967 Act is shown as altered for 1st April 1990 in a non-domestic rating list but is not shown as altered in the old list for 31st March 1990.

(1)

Paragraph 2(1A) and (1B) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 38(4).

(2)

S.I. 1976/535.