The Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989

Explanatory Note

(This note is not part of the Regulations)

These regulations make provision in connection with non-domestic rating under Part III of the Local Government Finance Act 1988, which takes effect on 1st April 1990.

Regulation 2 makes provision for the content of local rating lists additional to that made in section 42 of the 1988 Act. It requires the lists to show a description of each hereditament, its address and any reference number ascribed to it by the valuation officer. Local lists are also, by virtue of regulations 3 and 4, required to show the effect of which tribunal (if any) directed an alteration to be made, and the total of rateable values shown.

Regulation 5 makes provision for the valuation of mines and quarries. So much of the payment made in respect of such hereditaments as relates to the capital value of minerals extracted is to be disregarded for valuation purposes; and it is to be assumed that the capital element of such payment is 50 per cent. of the total.

Regulation 6 provides that where a unit of property would, but for being divided by a boundary between charging authorities, fall to be treated as a single hereditament, it shall be so treated, and shall be treated throughout the period during which a local rating list remains in force as situated in the area in which is situated such part of the property as appears to the valuation officer or officers for the authorities concerned to have the greater or the greatest rateable value. Provision is made for determination of this area by lot where the values are equal or there is disagreement; special provision is made where the hereditament consists of or includes a mine or quarry.