Valuation of hereditaments2

1

This regulation applies to a hereditament where, but for these Regulations, the rateable value shown in a 2017 list for that hereditament would be affected as a result of—

a

the UK Government’s coronavirus response;

b

any requirements of, or advice or guidance from–

i

a public authority in the United Kingdom;

ii

the Scottish Government, the Northern Ireland Executive or the Welsh Government;

iii

the government of a country or territory outside the United Kingdom;

in response to the serious and imminent threat to public health posed by the incidence and spread of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2); or

c

measures taken by any person to ensure compliance with health and safety legislation.

2

For the purpose of determining the rateable value of a hereditament to which this regulation applies for any day on or after 25th March 2021, in applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988 it shall be assumed that—

a

on that day the response, requirement, advice or guidance referred to in regulation 2(1)(a) and (b) had not occurred; and

b

the measures necessary to ensure compliance with health and safety legislation are the measures that were necessary on 1st April 2015 to comply with such legislation.

3

In this regulation—

  • “health and safety legislation” has the same meaning as the definition of “the relevant statutory provisions” in section 53 of the Health and Safety at Work etc. Act 19742;

  • “2017 list” means a local or central non-domestic rating list compiled on 1st April 2017;

  • “public authority” means a person with functions of a public nature;

  • “UK Government’s coronavirus response” means—

    1. a

      the Coronavirus Act 20203 or anything done by the UK Government under or by virtue of that Act;

    2. b

      any—

      1. i

        regulations made by the Secretary of State under section 45C(1), (3)(c), (4)(d), 45F(2) or 45P of the Public Health (Control of Disease) Act 19844;

      2. ii

        other enactment made, or anything done under or by virtue of an enactment made, by the UK Government;

      3. iii

        guidance or advice issued by the UK Government;

      in response to the serious and imminent threat to public health posed by the incidence and spread of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).