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

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Rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 F1 ...E+W

This section has no associated Explanatory Memorandum

5.—(1) Subject to paragraph 6 (changes in the value of new hereditament: F2... relevant year of creation), where—

(a)this Schedule applies;

(b)the creation day falls on a day after 1st April 2023 F3...;

(c)the new hereditament comprises or incorporates more than one, or parts of more than one, old hereditament; and

(d)the chargeable amount for the chargeable day for the new hereditament is not zero under [F4paragraphs 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to] the Act,

the chargeable amount for a chargeable day which is a relevant day in the relevant year in which the creation day falls must be calculated under the following provisions of this paragraph instead of under section 43, 45 or 54 of the Act.

(2) Subject to sub-paragraphs (3), (5), (7) and (9), the chargeable amount for the chargeable day is calculated by applying the formula—F5

(3) Where sub-paragraph (4) applies, the chargeable amount for the chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

(4) This sub-paragraph applies where, on the day concerned, [F6paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)] applies in relation to the hereditament.

[F7(5) Where sub-paragraph (6) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by E.]

(6) This sub-paragraph applies where, on the chargeable day, [F8paragraph 4 of Schedule 4ZA to] the Act (small business rate relief) applies in relation to the hereditament.

F9(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) Where sub-paragraph (10) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by the number prescribed in [F11regulations under paragraph 3(9) of Schedule 4ZB to] the Act (reduction in chargeable amount for unoccupied hereditaments).

(10) This sub-paragraph applies where, on the chargeable day—

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

(b)[F12regulations under paragraph 1(2)(a) of Schedule 4ZB] has effect in relation to the hereditament.

(11) For the purposes of this paragraph—

[F13B, C, D and N have the meanings given in regulation 12(12);]

E is the amount prescribed under [F14paragraph 10(6) of Schedule 4ZA to the Act] for the relevant year in which the relevant day falls;

R is the total of the amounts which would have been chargeable amounts for the creation day for the old hereditaments incorporated or comprised in the new hereditament if—

(a)

each of the old hereditaments was shown in a list for that day;

(b)

each rateable value for that day was the same as for the previous day;

(c)

the whole of each hereditament was occupied;

(d)

[F15sections 47 (discretionary relief) and 49(1) (reduction or remission of liability) of, and paragraphs 2 (charitable rate relief) and 4 (small business rate relief) of Schedule 4ZA to, the Act did not apply to them for the creation day;]

(e)

[F16“M” were “B” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act;]

J is the rateable value shown in a list for the new hereditament for the creation day; F17...

S is the total of the rateable values shown in a list for the day immediately before the creation day for the old hereditaments incorporated or comprised in the new hereditament.

[F18U is—

(a)

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, zero;

(b)

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, the amount found by applying the formula—