- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of these Regulations)
These Regulations, which apply in relation to England only, have effect for the purposes of determining eligibility for, and calculating the amount of improvement relief from, non-domestic rating liability.
Regulation 3, together with paragraph 3 of Schedule 4ZA and paragraph 3 of Schedule 5A to the Local Government Finance Act 1988 (“the 1988 Act”), provides the conditions to be satisfied to obtain improvement relief.
Regulation 4 prescribes the meaning of “qualifying improvement works” for the purpose of eligibility for improvement relief.
Regulations 5 and 7 make provision requiring the appropriate valuation officer to certify rateable values for the purposes of the application of the rules in these Regulations.
Regulation 6 prescribes the amount of G which determines the amounts of relief to be given to particular hereditaments under the formulas in paragraph 1 of Schedule 4ZA and paragraph 1 of Schedule 5A to the 1988 Act.
Regulation 8 makes amendments to the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) consequential on the introduction of improvement relief.
An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: