The Non-Domestic Rating Contributions (Wales) Regulations 1989

Regulation 4

SCHEDULE 2 ASSUMPTIONS RELATING TO PROVISIONAL AMOUNTS

PART I ASSUMPTIONS

1.—(1) The assumptions prescribed in relation to paragraph 2 of Schedule 1 to these Regulations are the assumptions prescribed in paragraph 2 below.

(2) The assumptions prescribed in relation to paragraphs 3, 4, 5 and 7 of Schedule 1 to these Regulations are the assumptions prescribed in paragraphs 3 to 6 below.

Assumptions as to gross amount

2.—(1) It shall be assumed that the hereditaments shown for each relevant day will be the hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year.

(2) It shall be assumed that the rateable value of each hereditament will on each relevant day be the rateable value shown for the hereditament in the list on 31st December in the immediately preceding year.

(3) It shall be assumed that the person in occupation of a hereditament on each relevant day will be the person in occupation of the hereditament on 31st December in the immediately preceding year.

(4) Where on 31st December in the immediately preceding year a hereditament is unoccupied, it shall be assumed that the hereditament became unoccupied on that day and will remain unoccupied on each relevant day, and that the owner of the hereditament will be the owner of the hereditament on 31st December in that year.

(5) Where the year to which the calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act, it shall be assumed that the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, are the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.

(6) Where the year to which a calculation relates is the financial year beginning 1st April 1990 it shall be assumed that the person in occupation of a hereditament, or the owner of a hereditament, is the person who on 31st December 1989 would have been the occupier or owner for the purposes of the Act had the financial year beginning 1st April 1989 been a chargeable financial year.

(7) It shall be assumed that the amount calculated for the authority in accordance with the assumptions prescribed in sub-paragraphs (1) to (6) above is that amount multiplied by the percentage for projected change in rateable values prescribed in relation to the authority in Part II of this Schedule.

Assumptions as to deductions from gross amount

3.  Where—

(a) the financial year to which a calculation relates is the financial year beginning 1st April 1990,

(b) a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament in relation to which the condition in section 47(2)(a) applies, and

(c) a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967(1), it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

4.  Where—

(a) the financial year to which a calculation relates is the financial year beginning 1st April 1990,

(b) a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies, and

(c) a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967, it shall be assumed for the purpose of calculating the amount described in paragraph 4 of Schedule 1 that such reduction or remission will apply as regards the hereditament in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

5.  It shall be assumed for the purpose of calculating the amount described in paragraph 5 of Schedule 1 that no reduction or remission by the authority under section 49 of the Act will have effect in respect of a relevant day.

6.—(1) It shall be assumed that the total of the amounts described in paragraph 7 of Schedule 1 to these Regulations will be 0.2

(2) The amount is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day, calculated in accordance with the provisions of paragraph 2 of this Schedule, less the deductions from that amount prescribed in paragraphs 3 to 5 of Schedule 1 to these Regulations, calculated in accordance with the provisions of paragraphs 3 to 5 of this Schedule.

PART II PERCENTAGES FOR PROJECTED CHANGE IN RATEABLE VALUES

Name of the charging authority (district, borough or city council)	Prescribed percentage
Aberconwy	100.8
Alyn and Deeside	103.5
Arfon	101.3
Blaenau Gwent	100.8
Brecknock	102.2
Cardiff	101.4
Carmarthen	100.6
Ceredigion	101.2
Colwyn	100.6
Cynon Valley	100.6
Delyn	102.9
Dinefwr	102.8
Dwyfor	101.4
Glyndwr	101.8
Islwyn	101.2
Llanelli	99.3
Lliw Valley	98.5
Meirionnydd	101.5
Merthyr Tydfil	103.0
Monmouth	100.9
Montgomeryshire	103.5
Neath	98.5
Newport	100.2
Ogwr	102.2
Port Talbot	99.9
Preseli Pembrokeshire	99.7
Radnorshire	101.1
Rhondda	100.5
Rhuddlan	101.0
Rhymney Valley	100.8
South Pembrokeshire	100.2
Swansea	102.0
Taff Ely	100.4
Torfaen	101.0
Vale of Glamorgan	101.7
Wrexham Maelor	103.5
Ynys Mon—Isle of Anglesey	101.2

(1)

1967 c. 9; section 40 was amended by section 1 of the Rating (Charity Shops) Act 1976 (c. 45).