The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023

Amendment of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 E+W

14.—(1) The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022(1) are amended as follows.

(2) In regulation 6 (special authorities)—

(a) in paragraph (4), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”;

(b) in paragraph (6), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”;

(c) omit paragraphs (7) and (8);

(d) in paragraph (10)(b), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB to”;

(e) in paragraph (12), for the words from “section 43(4I)” to the end substitute “paragraphs 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”;

(f) in paragraph (14)—

(i) in the definition of “E”, for “under section 44(9)(a) of” substitute “, or calculated in accordance with provision prescribed, under paragraph 10(6) of Schedule 4ZA to”;

(ii) in the definition of “Z”, for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”.

(3) In regulation 11(3) (application of regulation 12), for the words from “section 43(4I)” to the end substitute “paragraphs 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”.

(4) In regulation 12 (rules for determining chargeable amount)—

(a) in paragraph (1), for “section 54(4) of” substitute “paragraph 1(a) of Schedule 5A to”;

(b) in paragraph (5), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”;

(c) in paragraph (7), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”;

(d) omit paragraphs (8) and (9);

(e) in paragraph (10), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”;

(f) in paragraph (11)(b), for “an order by the Secretary of State under section 45(4A)” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB”;

(g) in paragraph (12), in the definition of “E”, for “under section 44(9)(a) of” substitute “, or calculated in accordance with provision prescribed, under paragraph 10(6) of Schedule 4ZA to”.

(5) In regulation 17(2) (partly occupied hereditaments), in the definition of “A”, for “section 44(2) of” substitute “paragraph 10(2) of Schedule 4ZA to”.

(6) In the Schedule (splits and mergers)—

(a) in paragraph 4—

(i) in sub-paragraph (1)(d), for the words from “section 43(4I)” to “(unoccupied hereditaments: zero rating) of” substitute “paragraph 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”;

(ii) in sub-paragraph (4), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”;

(iii) in sub-paragraph (6), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”;

(iv) omit sub-paragraphs (7) and (8);

(v) in sub-paragraph (9), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”;

(vi) in sub-paragraph (10)(b), for “an order by the Secretary of State under section 45(4A)” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB”;

(vii) in sub-paragraph (11)—

(aa) in the definition of “E”, for the words from “section 44(9)(a)” to “supplementary)” substitute “paragraph 10(6) of Schedule 4ZA to the Act”;

(bb) in the definition of “R”, for paragraph (c) substitute—

“(c) the whole of the old hereditament were occupied and sections 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 it for the creation day;”;

(b) in paragraph 5—

(i) in sub-paragraph (1)(d), for the words from “section 43(4I)” to “(unoccupied hereditaments: zero rating) of” substitute “paragraphs 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”;

(ii) in sub-paragraph (4), for the words from “section 43(6)” to “sports clubs)” substitute “paragraph 2 of Schedule 4ZA to the Act (charitable rate relief)”;

(iii) in sub-paragraph (6), for “section 43(4B) of” substitute “paragraph 4 of Schedule 4ZA to”;

(iv) omit sub-paragraphs (7) and (8);

(v) in sub-paragraph (9), for “an order by the Secretary of State under section 45(4A) of” substitute “regulations under paragraph 3(9) of Schedule 4ZB to”;

(vi) in sub-paragraph (10)(b), for “an order by the Secretary of State under section 45(4A)” substitute “regulations under paragraph 1(2)(a) of Schedule 4ZB”;

(vii) in sub-paragraph (11)—

(aa) in the definition of “E”, for the words from “section 44(9)(a)” to “supplementary)” substitute “paragraph 10(6) of Schedule 4ZA to the Act”;

(bb) in the definition of “R”, for paragraph (d) substitute—

“(d) sections 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;”;

(c) in paragraph 8(3), in the definition of “T”, for paragraph (b) substitute—

“(b) sections 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;”.

Commencement Information

I1 Reg. 14 in force at 1.4.2024, see reg. 1(1)

(1)

S.I. 2022/1403, amended by Part 2 of the Schedule to the Non-Domestic Rating Act 2023.