The Business Rate Supplements (Transfers to Revenue Accounts) (England) Regulations 2009

Assumptions relating to provisional returns

3.—(1) In estimating “A” for the purposes of paragraph 2, the billing authority shall make the same assumptions about the matters listed in sub-paragraph (2) as it made under Schedule 2 (assumptions relating to provisional amounts) to the Non-Domestic Rating Contributions (England) Regulations 1992(1) for the purposes of the calculation required by paragraph 5(2) of Schedule 8 (non-domestic rating: pooling) to the 1988 Act.

(2) The matters are—

(a) the hereditaments that will be shown in the non-domestic rating list for the billing authority’s area in the relevant year;

(b) the rateable value of those hereditaments;

(c) whether a hereditament is occupied, partly occupied or unoccupied; and

(d) the identity of the occupier or, as the case may be, owner of a hereditament.

(1)

S.I. 1992/3082, to which there are amendments not relevant to these Regulations.