The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004

Certificates for change in rateable value: 31st March 2005

16.—(1) This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in the local or central list in relation to a hereditament for 31st March 2005 is inaccurate.

(2) Where this regulation applies the appropriate valuation officer shall certify—

(a) that this regulation applies; and

(b) the rateable value that should have been shown in the local or central list for the hereditament for 31st March 2005.

(3) Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations, and, for the purposes only of calculating base liability under these Regulations, the provisions of the 1999 Regulations, shall have effect—

(a) where the rateable value so certified is lower than that shown in the local or central list for 31st March 2005, in relation to 1st April 2005 and any subsequent relevant day;

(b) where the rateable value so certified is greater than that shown in the local or central list for 31st March 2005 and—

(i) a certificate under regulation 15 has been issued, in relation to the day that certificate has effect by virtue of regulation 15(3) and any subsequent day;

(ii) no certificate under regulation 15 has been issued, in relation to the day the certificate under paragraph (2) of this regulation is issued and any subsequent day,

as if that rateable value had been the value shown in the local or central list for 31st March 2005.