The Personal Community Charge (Relief) (England) Regulations 1990

SCHEDULE RATEABLE VALUE

1.  In these regulations “rateable value” means in the case of any hereditament other than one mentioned in paragraph 2 to 4, the rateable value as last shown in the valuation list for 1990: disregarding, except in the case of a hereditament that is first occupied on or after 1st December 1989 any alteration of the list in pursuance of a proposal made on or after that date by a person other than the valuation officer.

2.  In the case of a mixed hereditament, “rateable value” means that value as defined in paragraph 1 but less such amount as reflects the proportion which the valuation officer notifies to the charging authority for the purpose of transition to non-domestic rating under regulations made under paragraphs 10 to 12 of Schedule 7A to the Act(1) or otherwise for the purposes of these regulations.

3.—(1) In the case of any hereditament in relation to which a rebate was granted under the Rating (Disabled Persons) Act 1978(2) for the financial year ending 31st March 1990, “rateable value” means the notional rateable value by reference to which the rates payable for that year were calculated (or in a case falling within section 2(5) of that Act, a nil amount).

(2) No account shall be taken for the purposes of paragraph (1) of any additional rebate granted under paragraph 8 of Schedule 1 to the 1978 Act.

4.  Where on 31st March 1990 premises which constitute the sole or main residence of a person are situated in the area of more than one charging authority and so form more than one hereditament, the rateable value of the hereditament which comprises the sole or main residence of that person shall be taken to comprise the value as shown for that date for all the hereditaments which those premises constitute.

5.  In this Schedule, terms used in the General Rate Act 1967(3) have the same meaning as in that Act.

(1)

Inserted by paragraph 40 of Schedule 5 to the Local Government and Housing Act 1989.

(2)

1978 c. 40.

(3)

1967 c. 9.