Search Legislation

Advanced Search

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

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 No. 1403

  1. Introductory Text

  2. PART 1 Preliminary

    1. 1.Citation, extent and application

    2. 2.Commencement

    3. 3.Interpretation

    4. 4.Relevant period, relevant day and relevant year

    5. 5.Defined hereditaments

    6. 6.Special authorities

  3. PART 2 Chargeable amounts

    1. 7.Notional chargeable amount: early relevant years

    2. 8.Base liability for 2023 - 24 for a defined hereditament

    3. 9.Base liability for early relevant years subsequent to 2023 - 24

    4. 10.Appropriate fraction

    5. 11.Application of regulation 12

    6. 12.Rules for determining chargeable amount: early relevant years

    7. 13.Change in rateable value after 1st April 2023

    8. 14.Application of regulation 15

    9. 15.Rules for determining chargeable amounts: final relevant year

    10. 16.Change in rateable value on 1st April 2023

    11. 17.Partly occupied hereditaments

  4. PART 3 Miscellaneous

    1. 18.Certificates for changes in rateable value: 1st April 2023

    2. 19.Certificates for change in rateable value: 31st March 2023

    3. 20.Certification: splits and mergers before 1st April 2023

    4. 21.Certification: splits and mergers in the central list on 1st April 2023

    5. 22.Certificates: central list

    6. 23.Certificates: general

    7. 24.Appeals against certificates

    8. 25.Revocations

  5. Signature

    1. SCHEDULE

      SPLITS AND MERGERS

      1. 1.Cases where this Schedule applies

      2. 2.Rules for determination of chargeable amount for new hereditament: splits on 1st April 2023

      3. 3.Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023

      4. 4.Rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year

      5. 5.Rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year

      6. 6.Changes in the value of new hereditament: early relevant year of creation

      7. 7.Notional chargeable amount for new hereditament: early relevant years

      8. 8.Base liability for the early relevant year after the year in which the creation day falls

      9. 9.Base liability for subsequent early relevant years for new hereditament

      10. 10.Rateable value: hereditament split or merged after 1st April 2023

  7. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Draft Explanatory Memorandum

Draft Explanatory Memorandum sets out a brief statement of the purpose of a Draft Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Draft Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: