The Non-Domestic Rating (Material Day for List Alterations) (Amendment) (England) Regulations 2005

Explanatory Note

(This note is not part of the Regulations)

Schedule 6 to the Local Government Finance Act 1988 provides for the valuation of hereditaments. Where an alteration is to be made to the rateable value for a hereditament shown on a rating list, the matters mentioned in paragraph 2(7) of that Schedule are taken to be as they are assumed to be on the material day. The Non-Domestic Rating (Material Day for List Alterations) Regulations 1992 prescribes the rules under which the material day is to be determined.

Regulation 2 amends the 1992 Regulations. The amendment provides that—

(a) for an alteration which has effect under regulation 13(2A) or (8BA) of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993, the material day is 31st March 2000; and

(b) for alterations to lists compiled on or after 1st April 2005, where the circumstances are not covered by the earlier provisions of regulation 3 of the 1992 Regulations, the material day will be the day the proposal giving rise to the alteration was made, or where there is no proposal, the day the circumstances giving rise to the alteration occurred or, where that date is not reasonably ascertainable, the date the alteration is made.