The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024

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

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

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

(a) for paragraph (6) substitute—

“(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.”;

(b) in paragraph (12), for the definition of U substitute—

“U 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(2), 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—

”

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

(a) in paragraph 4—

(i) in sub-paragraph (2), for the formula substitute—

“”

(ii) for sub-paragraph (5) substitute—

“(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.”;

(iii) in sub-paragraph (11)—

(aa) before the definition E, insert—

“B, C, D and N have the meanings given in regulation 12(12);”;

(bb) in the definition of R, after paragraph (c), insert—

“(d) “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;”;

(cc) in the definition of J, omit “and”;

(dd) after the definition of S, insert—

“U 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—

”

(b) in paragraph 5—

(i) in sub-paragraph (2), for the formula substitute—

“”

(ii) for sub-paragraph (5) substitute—

“(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.”;

(iii) in sub-paragraph (11)—

(aa) before the definition E, insert—

“B, C, D and N have the meanings given in regulation 12(12);”;

(bb) in the definition of R, after paragraph (d), insert—

“(e) “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;”;

(cc) in the definition of J, omit “and”;

(dd) after the definition of S, insert—

“U 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—

”

(c) in paragraph 8(3), in the definition of T, after paragraph (b), insert—

“(c) “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;”.

(1)

S.I. 2022/1403, amended by Part 2 of the Schedule to the Non-Domestic Rating Act 2023 (c. 53) and S.I. 2023/1251.

(2)

See regulation 3(1) for the meaning of “the Act”. Schedules 4ZA and 5A were inserted into the Local Government Finance Act 1988 (c. 41) by sections 1 and 3 respectively of the Non-Domestic Rating Act 2023 (c. 53).