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

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Base liability for the F1... relevant year after the year in which the creation day fallsE+W

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8.—(1) This paragraph applies for determining the base liability for a new hereditament for [F2the] relevant year which falls immediately after the year in which the creation day falls.

(2) Where this paragraph applies, the base liability for the hereditament is found by applying the formula—

calculation of the base liability

(3) For the purposes of this paragraph—

T is the amount (calculated in accordance with such of the preceding provisions of this Schedule as are applicable) which is or would have been the chargeable amount for the hereditament for the creation day if—

(a)

the whole of the hereditament were occupied;

(b)

[F3sections 47 (discretionary relief) and 49(1) (reduction or remission of liability) of, and paragraphs 2 (charitable rate relief), 4 (small business rate relief), 6 (heat networks rate relief) and 8 (rural rate relief) of Schedule 4ZA to, the Act did not apply to it for the creation day;]

(c)

[F4“M” were “D” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act;]

C is the number of days in the relevant year in which the creation day falls;

B is the non-domestic rating multiplier for the relevant year;

D is the small business non-domestic rating multiplier for the relevant year; and

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

Textual Amendments

F1Word in Sch. para. 8 heading omitted (26.10.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 31(8)(a)

Commencement Information

I1Sch. para. 8 in force at 23.12.2022, see reg. 2(2)

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