PART 2New property
Availability of relief – new building resulting in an alteration to the valuation roll under section 2(1)(d) of the 1975 Act5.
(1)
Regulation 6 grants relief to a person who is liable to pay non-domestic rates in respect of lands and heritages on a day in the relevant year—
(a)
(b)
if that alteration takes effect on a day on or after 1 April 2018,
(c)
for which there is an increase in rateable value on the day that alteration takes effect, and
(d)
if one or more buildings or parts of a building are shown in that entry, none of which were shown in any entry in the valuation roll for the day immediately prior to the day that alteration takes effect.
(2)
No relief is granted by regulation 6 unless the lands and heritages satisfy one of the conditions in paragraph (3).
(3)
The conditions are that the alteration to the valuation roll in respect of the lands and heritages took effect—
(a)
within the previous 12 months,
(b)
more than 12 months previously, but the lands and heritages have been continuously unoccupied since that day,
(c)
more than 12 months previously, but less than 12 months have elapsed since the property first became occupied.
(4)
No relief is granted by regulation 6 unless the lands and heritages were unoccupied on the day immediately prior to the day on which the alteration to the valuation roll took effect.
(5)
Where relief has been granted under regulation 6 and as a result of division of the lands and heritages separate entries are made in the valuation roll for parts of the lands and heritages, relief is to continue to be available for the lands and heritages in each entry—
(a)
where no building or any part of a building shown in any separate entry has been occupied since that relief was granted, for 12 months in respect of each of the later entries from the date a building or any part of a building shown in that individual entry first becomes occupied (regardless of whether there is such occupation in respect of other entries), or
(b)
where any building or part of a building shown in any separate entry has been occupied at any time since that relief was granted, for the remainder of the period of 12 months from the date that building or part of a building first became occupied.