The Non-Domestic Rating (Chargeable Amounts) Regulations 1994

Part II

SCHEDULE 1 ALTERED HEREDITAMENTS

Altered hereditament: defined hereditament

1.  This Schedule applies to a hereditament (the “altered hereditament”) if —

(a) it comprises, wholly or mainly, any property which was the whole or part of —

(i) a hereditament shown in the list at any time in the period beginning on 1 April 1990 and ending on 31 March 1995; or

(ii) a hereditament which was, at any time, a defined hereditament;

and the hereditament of which the altered hereditament is so comprised is, in this Schedule, referred to as the “original hereditament”,

(b) the original hereditament was deleted from the list with effect from any day as a result of a structural alteration to that hereditament, and

(c) for a day on or after 1 April 1995 the altered hereditament is shown for the first time in the list following the alteration.

Altered hereditament: base liability for 1995-96

2.—(1) The base liability for the relevant year beginning in 1995 for an altered hereditament shall be found by applying the formula

Y × Z

where

• Y is the amount mentioned in sub-paragraph (2), and

• Z is the non-domestic rating multiplier for the financial year beginning in 1994.

(2) The amount mentioned in this sub-paragraph is the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the list for the hereditament for 31 March 1995 under paragraph 2(6) of Schedule 6 to the 1988 Act on the assumption that —

(a) the hereditament had come into existence on 31 March 1995, and

(b) the matters referred to in paragraph 2(7) of that Schedule as respects the hereditament were as they were assumed to be on the day on which it was shown for the first time in the list as mentioned in paragraph 1(c) of this Schedule.

Altered hereditament: notional chargeable amount

3.—(1) The notional chargeable amount for a relevant year for an altered hereditament shall be found by applying the formula

A × B

.

(2) For the purposes of this paragraph —

(a) A is the rateable value shown for the hereditament for the day for which it is shown for the first time in the list following its alteration, and

(b) B is the non-domestic rating multiplier for the relevant year.

Altered hereditament: case for which regulation 10 determines chargeable amount

4.  Regulation 9 shall have effect in relation to an altered hereditament as if regulation 9(1)(b)(i) were omitted.

Altered hereditament: change in rateable value

5.  Where this Schedule applies, regulation 8 (appropriate fraction), regulation 11 (change in rateable value after 1 April 1995), regulation 12 (special authorities: special cases) and regulation 13 (special authorities: change in rateable value after 1 April 1995) apply in relation to an altered hereditament as if, for references to 1 April 1995, there were substituted references to the day for which the altered hereditament is shown for the first time in the list following its alteration.

Part II

SCHEDULE 2 SPLITS AND MERGERS

Hereditament split or merged: new hereditament

1.  In this Schedule, a new hereditament is a hereditament which comes into existence by virtue of —

(a) property previously rated as a single hereditament becoming liable to be rated in parts, or

(b) property previously rated in parts becoming liable to be rated as a single hereditament, or

(c) a hereditament or any part of a hereditament becoming part of a different hereditament,

and an “old hereditament” in relation to a new hereditament is any hereditament from which it was formed in whole or in part.

Case where this Schedule applies

2.  This Schedule applies where —

(a) on a day (“the creation day”) on or after 1 April 1995 a new hereditament comes into existence;

(b) immediately before the creation day, an old hereditament in relation to the new hereditament was a defined hereditament or, in the case where the creation day is 1 April 1995, an old hereditament was shown in the list for 31 March 1995; and

(c) a rateable value is shown for the new hereditament in the list for —

(i) the creation day;

(ii) the relevant day (if different from the creation day); and

(iii) each day (if any) falling after the creation day and before the relevant day.

Rules for determining chargeable amount for new hereditament

3.—(1) Subject to paragraph 7, the rules set out in this paragraph shall be used to calculate the chargeable amount for a chargeable day which is a relevant day in the relevant year in which the creation day falls, in place of the provisions of sections 43(4) to (6), 44 and 45(4) to (6) of the Act, where —

(a) this Schedule applies,

(b) the creation day falls on 1 April 1995, and

(c) the new hereditament comprises or incorporates all or part of a single old hereditament.

(2) Subject to sub-paragraphs (4) and (6) below, the chargeable amount for the chargeable day shall be calculated by applying the formula—

(3) For the purposes of this paragraph—

R is the amount which would have been the chargeable amount for the old hereditament for 1 April 1995 if —

(a) the old hereditament were shown in the list for 1 April 1995;

(b) its rateable value for that day were the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the list for that day on the assumption that the relevant factors were as they were for 31 March 1995; and

(c) the old hereditament were occupied and sections 43(6) (charities), 44A (partly occupied hereditaments), 47(1) (discretionary relief) and 49(1) (reduction or remission of liability) of the Act and regulations 10(5) (charities), 12(5) (charities in special authority areas) and 17 (partly occupied hereditament) did not apply to it for 1 April 1995;

• J is the rateable value shown in the list for the new hereditament for the creation day; and

• S is the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the list for the old hereditament for 1 April 1995 if that hereditament were shown in the list for that date on the assumption mentioned in paragraph (b) in the definition of R.

(4) Where sub-paragraph (5) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

(5) This sub-paragraph applies where, on the chargeable day, the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

(6) Where sub-paragraph (7) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where section 45(6) of the Act (unoccupied hereditaments of charities) applies, by dividing it by 10.

(7) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

4.—(1) Subject to paragraph 7, the rules set out in this paragraph shall be used to calculate the chargeable amount for a chargeable day which is a relevant day in the relevant year in which the creation day falls, in place of the provisions of sections 43(4) to (6), 44 and 45(4) to (6) of the Act where —

(a) this Schedule applies,

(b) the creation day falls on 1 April 1995, and

(c) the new hereditament comprises or incorporates more than one, or parts of more than one, old hereditament.

(2) Subject to sub-paragraphs (4) and (6) below, the chargeable amount for the chargeable day shall be calculated by applying the formula—

(3) For the purposes of this paragraph—

R is the total of the amounts which would have been the chargeable amounts for 1 April 1995 for the old hereditaments comprised or incorporated in the new hereditament if —

(a) each of the old hereditaments were shown in the list for 1 April 1995;

(b) the rateable value for each were the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the list for that day on the assumption that the relevant factors were as they were for 31 March 1995; and

(c) each old hereditament were occupied and sections 43(6) (charities), 44A (partly occupied hereditaments), 47(1) (discretionary relief) and 49(1) (reduction or remission of liability) of the Act and regulations 10(5) (charities), 12(5) (charities in special authority areas) and 17 (partly occupied hereditament) did not apply to it for 1 April 1995;

• J is the rateable value shown in the list for the new hereditament for the creation day; and

• S is the total of the values certified by the appropriate valuation officer to be the rateable values which would have been shown in the list for 1 April 1995 for the old hereditaments incorporated or comprised in the new hereditament if they were shown in the list for that date on the assumption mentioned in paragraph (b) of the definition of R.

(4) Where sub-paragraph (5) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

(5) This sub-paragraph applies where, on the chargeable day, the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

(6) Where sub-paragraph (7) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where section 45(6) of the Act (unoccupied hereditaments of charities) applies, by dividing it by 10.

(7) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

5.—(1) Subject to paragraph 7, the rules set out in this paragraph shall be used to calculate the chargeable amount for a chargeable day which is a relevant day in the relevant year in which the creation day falls, in place of the provisions of sections 43(4) to (6), 44 and 45(4) to (6) of the Act, where —

(a) this Schedule applies,

(b) the creation day falls on a day after 1 April 1995, and

(c) the new hereditament comprises or incorporates all or part of a single old hereditament.

(2) Subject to sub-paragraphs (4) and (6) below, the chargeable amount for the chargeable day shall be calculated by applying the formula—

(3) For the purposes of this paragraph—

R is the amount which would have been the chargeable amount for the old hereditament for the creation day for the new hereditament if —

(a) the old hereditament continued to exist and were to be shown in the list for that day;

(b) the rateable value for that day were the same as for the previous day; and

(c) the old hereditament were occupied and sections 43(6) (charities), 44A (partly occupied hereditaments), 47(1) (discretionary relief) and 49(1) (reduction or remission of liability) of the Act and regulations 10(5) (charities), 12(5) (charities in special authority areas) and 17 (partly occupied hereditament) did not apply to it for the creation day;

• J is the rateable value shown in the list for the new hereditament for the creation day; and

• S is the rateable value shown in the list for the old hereditament for the day immediately before the creation day.

(4) Where sub-paragraph (5) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

(5) This sub-paragraph applies where, on the chargeable day, the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

(6) Where sub-paragraph (7) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where section 45(6) of the Act (unoccupied hereditaments of charities) applies, by dividing it by 10.

(7) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

6.—(1) Subject to paragraph 7, the rules set out in this paragraph shall be used to calculate the chargeable amount for a chargeable day which is a relevant day in the relevant year in which the creation day falls, in place of the provisions of sections 43(4) to (6), 44 and 45(4) to (6) of the Act, where —

(a) this Schedule applies;

(b) the creation day falls on a day after 1 April 1995; and

(c) the new hereditament comprises or incorporates more than one, or parts of more than one, old hereditament.

(2) Subject to sub-paragraphs (4) and (6) below, the chargeable amount for the chargeable day shall be calculated by applying the formula—

(3) For the purposes of this paragraph—

R is the total of the amounts which would have been the chargeable amounts for the creation day for the old hereditaments incorporated or comprised in the new hereditament if —

(a) each of the old hereditaments were shown in the list for that day;

(b) each rateable value for that day were the same as for the previous day; and

(c) each old hereditament were occupied and sections 43(6) (charities), 44A (partly occupied hereditaments), 47(1) (discretionary relief) and 49(1) (reduction or remission of liability) of the Act and regulations 10(5) (charities), 12(5) (charities in special authority areas) and 17 (partly occupied hereditament) did not apply to it for the creation day;

• J is the rateable value shown in the list for the new hereditament for the creation day;

• S is the total of the rateable values shown in the list for the day immediately before the creation day for the old hereditaments incorporated or comprised in the new hereditament.

(4) Where sub-paragraph (5) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

(5) This sub-paragraph applies where, on the chargeable day, the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).

(6) Where sub-paragraph (7) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where section 45(6) of the Act (unoccupied hereditaments of charities) applies, by dividing it by 10.

(7) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

Change in value of new hereditament: year of creation

7.—(1) Sub-paragraph (2) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in the list for the hereditament is greater than that shown for it for the creation day.

(2) Where this sub-paragraph applies, paragraphs 3 to 6 shall have effect as regards the hereditament for the chargeable day as if the reference in those paragraphs to

were a reference to—

(3) Sub-paragraph (4) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in the list for a hereditament is less than that shown for it for the creation day.

(4) Where this sub-paragraph applies, paragraphs 3 to 6 shall have effect as regards the hereditament for the chargeable day as if the reference in those paragraphs to

were a reference to—

(5) For the purposes of the provisions substituted by sub-paragraphs (2) and (4) —

(a) B is the non-domestic rating multiplier for the relevant year in which the creation day falls, or, where the hereditament is situated in the area of a special authority, the non-domestic rating multiplier of the special authority;

(b) C is the number of days in the relevant year in which the creation day falls;

(c) N is the rateable value shown for the new hereditament for the chargeable day in the list; and

(d) R, J and S have the meanings given in paragraphs 3, 4, 5 or 6, as the case may be.

Notional chargeable amount for new hereditament

8.—(1) This paragraph applies for determining the notional chargeable amount for a new hereditament for a relevant year falling after the year in which the creation day falls.

(2) Where this paragraph applies, the relevant notional chargeable amount for a hereditament shall be found by applying the formula

J × B

.

(3) For the purposes of this paragraph —

(a) J is the rateable value shown in the list for the new hereditament for the creation day, and

(b) B is the non-domestic rating multiplier for the relevant year.

Base liability for year after year in which creation day falls

9.—(1) This paragraph applies for determining the base liability for a hereditament to which this Schedule applies for any relevant year which falls immediately after the year in which the creation day falls.

(2) Where this paragraph applies, the base liability for the hereditament shall be found by applying the formula

T × C

.

(3) T is the chargeable amount for the hereditament for the creation day (calculated in accordance with the preceding provisions of this Schedule).

(4) C is the number of days in the relevant year in which the creation day falls.

Base liability for subsequent years for new hereditament

10.—(1) This paragraph applies for determining the base liability for a hereditament to which this Schedule applies for any relevant year falling after the relevant year referred to in paragraph 9(1).

(2) Where this paragraph applies, the base liability for the hereditament shall be found by applying the formula—

(3) For the purposes of this paragraph, BL and AF have the meaning given to each in regulation 7.

Rateable value: hereditament split or merged after 1 April 1995

11.  Where this Schedule applies, regulation 8 (appropriate fraction), regulation 11 (change in rateable value after 1 April 1995), regulation 12 (special authorities: special cases) and regulation 13 (special authorities: change in rateable value after 1 April 1995) (whether or not modified by regulation 14) apply as if for references to 1 April 1995 there were substituted references to the creation day.

Parts II and V

SCHEDULE 3 CLASS OF CENTRAL LIST HEREDITAMENTS SPLITTING FROM 1 APRIL 1995

Case where Schedule applies

1.—(1) This Schedule applies as respects a relevant day where —

(a) as regards a designated person, a class of hereditaments (a “split class of hereditaments”) is shown in the central list for 1 April 1995 and a rateable value is shown for the class of hereditaments in the central list for that day,

(b) the class consists of hereditaments which were included in a class of hereditaments (the “former class”) shown in the central list for 31 March 1995 against the name of the designated person, and

(c) one or more hereditaments (“former central list hereditaments”) which were included in the former class are shown for 1 April 1995 in one or more local non-domestic rating lists.

Calculation of chargeable amounts where this Schedule applies

2.  Where this Schedule applies —

(a) regulations 28 to 34 apply, subject to the provisions of paragraphs 3 to 5 of this Schedule, as if the split class of hereditaments were a defined class of hereditaments, and

(b) regulations 3 to 13 apply to each former central list hereditament subject to the provisions of paragraphs 6 to 9 of this Schedule.

Base liability for 1995-96 for split class of hereditaments

3.  For the purpose of determining the base liability for a split class of hereditaments for the relevant year beginning in 1995, regulation 28 applies as though the reference in the definition of amount Y to the rateable value shown for the class of hereditaments were a reference to the rateable value for the former class.

Notional chargeable amount for split class of hereditaments

4.—(1) The notional chargeable amount for a relevant year for a split class of hereditaments shall be found by applying the formula—

(2) For the purposes of this paragraph —

(a) A is the rateable value shown for the class of hereditaments for 1 April 1995 in the central list;

(b) B is the non-domestic rating multiplier for the relevant year;

(c) SJ is the total of the rateable values shown for 1 April 1995 in local non-domestic rating lists for all the former central list hereditaments included in the former class in relation to the split class of hereditaments; and

(d) RF is the recalculation factor for the former class.

Chargeable amount for split class of hereditaments

5.—(1) Regulations 33 and 34 shall have effect as regards a split class of hereditaments as if the references to

were references to—

(2) For the purposes of the provisions substituted by sub-paragraph (1) —

(a) A, RF and SJ have the meanings given in paragraph 4; and

(b) C, BL and AF have the meanings given in regulation 33(3).

Defined hereditament: former central list hereditament

6.  Regulation 3(2) applies to a former central list hereditament as though the reference to the hereditament being shown in the list for 31 March 1995 were construed as a reference to its being included in a description of hereditaments shown in the central list for that day.

Base liability for 1995-96 for former central list hereditament

7.  For the purposes of determining the base liability for a former central list hereditament for the relevant year beginning in 1995, regulation 6 applies as though references to the rateable value shown for the hereditament in the list were a reference to the rateable value shown for the former class in the central list.

Notional chargeable amount for former central list hereditament

8.—(1) The notional chargeable amount for a relevant year for a former central list hereditament shall be found by applying the formula—

(2) For the purposes of this paragraph—

A is the rateable value shown for 1 April 1995 in the central list for the split class of hereditaments in relation to the former class in which the former central list hereditament was included;

• B is the non-domestic rating multiplier for the relevant year;

• SJ is the total of the rateable values shown for 1 April 1995 in local non-domestic rating lists for all the former central list hereditaments included in the former class in relation to the split class of hereditaments; and

• RF is the recalculation factor for the former class.

Chargeable amount for former central list hereditament

9.—(1) Regulations 10 to 13 shall have effect as regards a former central list hereditament as if the references to—

were references to—

(2) For the purposes of the provisions substituted by paragraph (1) —

(a) A, RF and SJ have the meanings given in paragraph 4;

(b) C, BL and AF have the meanings given in regulation 33(3);and

(c) J is the rateable value shown in the list for the hereditament for 1 April 1995.

Part V

SCHEDULE 4 CENTRAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

Case where Schedule applies

1.  This Schedule applies as respects a relevant day where —

(a) a class of hereditaments comprising more than one hereditament was, before 1 April 1995, prescribed by regulations under section 53(1) of the Act (contents of central list) as respects a designated person;

(b) a rateable value is shown for that class of hereditaments in the central list for 31 March 1995;

(c) hereditaments falling within that class are, by virtue of regulations under section 64(3) of the Act, treated for 1 April 1995 as one hereditament (the “merged hereditament”) a rateable value for which is shown in the central list for that date; and

(d) the description of hereditaments comprised in the class shown in the central list for 31 March 1995 relates to the hereditaments to which the description of the merged hereditament shown in the central list for 1 April 1995 relates, except for the fact that those hereditaments are from that date treated as one hereditament.hereditament

Rules for determining chargeable amount for merged

2.  Where this Schedule applies, regulations 28 to 34 apply, subject to the provisions of this Schedule, to a merged hereditament as if it were a defined class of hereditaments.

Base liability for merged hereditament for 1995-96

3.  Where this Schedule applies, regulation 28 (base liability for defined class of hereditaments for 1995-96) applies as if Y were the rateable value shown for the description of hereditaments referred to in paragraph 1(b).

Notional chargeable amount for merged hereditament

4.  Where this Schedule applies, regulation 30 applies as if the class of hereditaments mentioned in the definition of RF were the class mentioned in paragraph 1(a).

Part V

SCHEDULE 5 CENTRAL AND LOCAL LIST HEREDITAMENTS TREATED FROM 1 APRIL 1995 AS ONE HEREDITAMENT

Case where Schedule applies

1.  This Schedule applies as respects a relevant day where —

(a) a description of hereditaments is, for 31 March 1995, prescribed by regulations under section 53(1) of the Act (contents of central list) as respects a designated person,

(b) a rateable value is shown for the hereditaments of that description in the central list against the name of the designated person for 31 March 1995, and

(c) hereditaments of that description, together with one or more hereditaments which was, or were, for 31 March 1995 shown in a local non-domestic rating list, by virtue of regulations under section 64(3) of the Act, are treated as one hereditament (the “merged hereditament”) for 1 April 1995 and a rateable value for that hereditament is shown in the central list for that date.

Rules for determining chargeable amount for merged central and local list hereditament

2.  Where this Schedule applies, regulations 28 to 34 apply, subject to the provisions of this Schedule, to a merged hereditament as if it were a defined class of hereditaments.

Base liability for 1995-96 for merged central and local list hereditament

3.—(1) Where this Schedule applies, the base liability for a merged hereditament for the relevant year beginning in 1995 is to be calculated in accordance with the formula—

Y × Z

(2) For the purposes of this paragraph —

(a) Y is the value certified by the appropriate valuation officer to be the rateable value which would have been shown for the merged hereditament for 31 March 1995 in the central list if the merged hereditament had been shown in the central list for that date and paragraphs 2 to 2B of Schedule 6 to the Act applied for the determination of its rateable value, and

(b) Z is the non-domestic rating multiplier for the financial year beginning in 1994.

Notional chargeable amount for merged central and local list hereditament

4.—(1) Where this Schedule applies, the notional chargeable amount for a relevant year for a merged hereditament shall be found by applying the formula—

A × B

(2) For the purposes of this paragraph —

(a) A is the rateable value for the merged hereditament shown in the central list for 1 April 1995, and

(b) B is the non-domestic rating multiplier for the relevant year.

Chargeable amount for merged central and local list hereditament

5.  Where this Schedule applies, regulation 34 applies as if J were the rateable value for the merged hereditament shown in the central list for 1 April 1995.