The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023

Advertising rights E+W

28.—(1) Where the circumstances giving rise to the alteration are the coming into existence of an advertising hereditament, regulation 27 has effect as if those circumstances occurred when—

(a) any structure or sign was erected, after the right constituting the advertising hereditament had been let out or reserved, to enable the right to be exercised, or

(b) any advertisement was exhibited in exercise of the right,

whichever is earlier; and such a hereditament must be treated for the purposes of Part 3 of the Act as coming into occupation at that time.

(2) The erection, dismantling or alteration of any structure or sign for enabling the right to be exercised, after the time mentioned in paragraph (1), must be treated as a material change of circumstances for the purposes of a proposal made on the ground specified in regulation 4(1)(b) (rateable value inaccurate by reason of material change of circumstances occurring on or after the day on which the list was compiled).

(3) In this regulation—

“advertising hereditament” (“hereditament hysbysebu”) means a hereditament consisting of a right to which section 64(2) of the Act applies;

“structure” (“strwythur”) includes a hoarding, frame, post or wall.

Commencement Information

I1 Reg. 28 in force at 1.4.2023, see reg. 1(2)