C1C2C3Part III Non-Domestic Rating

Annotations:
Modifications etc. (not altering text)
C1

Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)

Pt. III (ss. 41 - 67) amended (25. 9. 1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2) Sch. para.9 (with s. 1)

Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78, (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1

Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28

General

57AF1Transitional provision for 2005 onwards: England

1

In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.

2

The regulations may contain such provisions as are mentioned in subsection (3) below in relation to any case where—

a

as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 F6or 54 above, and

b

the day falls within a prescribed relevant financial year.

F73

The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).

4

A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.

5

Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.

6

Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.

7

Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments F8as regards which A exceeds, and those as regards which A does not exceed, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

F57A

For the purposes of subsection (7)—

a

“A” has the meaning it has in Schedule 4ZA or 4ZB (as the case may be);

b

a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

8

Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—

a

imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

b

as to appeals relating to things done or not done by such officers.

9

Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 F3February immediately preceding the year; but this is without prejudice to the power to amend or revoke.

10

In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, F4no greater than the aggregate amount which would be so payable apart from the regulations.

11

For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.

12

Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.

13

For the purposes of this section—

F2a

a relevant period is—

i

each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and

ii

a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;

b

a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.