The Non-Domestic Rating (Transitional Period) Regulations 1990

Central rating

4.—(1) A hereditament is a relevant hereditament with respect to a transitional day for the purposes of this regulation where paragraph 9 of Schedule 7A would apply to it for the day if–

(a)for the words “a local non-domestic rating list, and a rateable value is shown in the list for the hereditament” in paragraph 2(3) of Schedule 7A there were substituted the words “a central non-domestic rating list, and a rateable value for it determined in accordance with paragraph 2, 2A or 2B of Schedule 6 above(1) is included in the aggregate value shown pursuant to section 53(3) above”;

(b)the references to the rateable value shown for 1st April 1990 in the local non-domestic rating list in paragraphs 2(4), 3(2) and 5(3) and (4) of Schedule 7A and article 2(3) and (4) of the 1989 Order were references to the rateable value certified by the appropriate valuation officer as the rateable value which would be shown in a local non-domestic list for the hereditament for 1st April 1990 if regulations under section 53(1) of the 1988 Act were not in force in relation to it;

(c)the references to section 43 of the 1988 Act in paragraphs 7(1)(a) and 8(1)(a) of Schedule 7A were references to section 54 of that Act; and

(d)paragraphs 3(4), 7(2) and (3) and 8(2) and (3) of Schedule 7A (together with the reference to paragraph 3(4) in paragraph 3(3) of that Schedule) were omitted.

(2) The amendments to section 54 of the 1988 Act made by paragraph (3) shall apply to the calculation of the chargeable amount for a transitional day in any case where the aggregate rateable value shown pursuant to section 53(3) of that Act by reference to which that amount is (or but for the amendments would be) calculated for the day includes an amount in respect of a relevant hereditament.

(3) The following subsections shall be substituted for subsections (4) and (5)–

“(4) The chargeable amount for a chargeable day shall be calculated in accordance with the formula–

(5) A is the portion of the rateable value shown for the day in the list against the ratepayer’s name which is not attributable to relevant hereditaments, as that portion is certified by the central valuation officer.

(5A) H is the aggregate for the day of the amounts represented by (BL × AF) for every relevant hereditament for which a value is included in the rateable value so shown.”.

(4) For the purposes of section 54 of the 1988 Act as amended by this regulation–

(a)references to BL and AF are to be construed in accordance with paragraphs 7 and 8 of Schedule 7A as they would have effect under the modifications made by paragraph (1) (and as they may be adjusted in any case pursuant to regulation 8 or 9), and

(b)references to a relevant hereditament shall be construed in accordance with paragraph (1).

(5) Regulations 6 to 9 have effect, as regards the operation of this regulation in relation to a relevant hereditament, as if regulations under section 53(1) of the 1988 Act were not in force in relation to an appropriate hereditament, and an appropriate hereditament fell to be shown in a local non-domestic rating list (“the relevant assumptions”); and without prejudice to the foregoing, for that purpose references in regulations 6 to 9 to a hereditament shown, or a rateable value shown, in a local non-domestic rating list for a day, or to entries made in such a list, or to other amounts or matters which would fall to be calculated by reference to or depend on such a value or entry, shall be construed as including references to hereditaments or rateable values which would be shown in such a list, or to entries which would be made, or to amounts or matters which would be calculated by reference to or would depend on such a value or entry, on the relevant assumptions.

(6) The appropriate valuation officer shall certify any rateable values necessary for the purposes of paragraph (5).

(7) Appropriate hereditaments are to be treated as a single hereditament for the purposes of the provisions of Schedule 7A as applied by (and section 54 of the 1988 Act as amended by) this regulation if they would be so treated by virtue of regulation 6(2) of the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989(2) were they to fall to be shown in a local non-domestic rating list; so that (amongst other matters) regulation 9(1) and (insofar as the context permits) references to a hereditament in those provisions shall have effect accordingly.

(8) A hereditament is an appropriate hereditament for the purposes of paragraphs (5) and (7) if it is shown in a central non-domestic rating list and a rateable value for it determined in accordance with paragraph 2, 2A or 2B of Schedule 6 to the 1988 Act is included in an aggregate value shown pursuant to section 53(3) of that Act.