The Valuation for Rating (Coronavirus) (England) Regulations 2023

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations – which apply to a rating list compiled on 1st April 2023 for England – specify assumptions that are to be made when applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988 (“the 1988 Act”).

The rateable values of non-domestic hereditaments are reassessed when a new rating list is compiled. Pursuant to the Rating Lists (Valuation Date) (England) Order 2020 (S.I. 2020/832), the valuation date for non-domestic hereditaments shown in a list compiled on 1st April 2023 was 1st April 2021. However, in accordance with paragraph 2 of Schedule 6 to the 1988 Act, certain specified matters may result in an alteration to a hereditament’s rateable value prior to the next revaluation (a “material change of circumstances”).

For these purposes, when determining the rateable value of a hereditament for any day on or after 1st April 2023 regulation 3, which applies to the class of hereditaments specified in paragraph (1), provides that certain factors concerning SARS-CoV-2 are assumed to remain the same as they were on 1st April 2021. The factors are legislation; provisions made under and given effect by legislation; advice or guidance given by a public authority. Anything done by a person on or after 1st April 2021, with a view to complying with such legislation, advice or guidance, should be assumed not to have occurred.

Regulation 3(3) provides exceptions where any of those factors affect the physical state of a hereditament or its locality; the quantity of minerals or other substances extracted from the hereditament; or the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament. Accordingly, these matters may be taken into account when considering whether a material change of circumstances has occurred.

An impact assessment has not been produced for this instrument as it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.