http://www.legislation.gov.uk/uksi/1999/3379/contents/made

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

RATING AND VALUATION, ENGLAND

King's Printer of Acts of Parliament

2017-05-17

RATING AND VALUATION, ENGLAND

These Regulations, which extend to England only, make provision for the period of five years beginning on 1st April 2000 in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 (“the Act”), as to the chargeable amount for which a ratepayer is liable in certain circumstances. They also make provision as to the giving of certificates by valuation officers.

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 10(5)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 4(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 10(8)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 4(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 13(5)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 5(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 13(6)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 5(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 13(10)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 5(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 27A(2)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 6(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 27A(7)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 6(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 37(2)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 7

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 3(5)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(a)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 3(8)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(b)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 4(5)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(c)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 4(8)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(d)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 5(5)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(e)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 5(8)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(f)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 6(5)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(g)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 6(8)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(h)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch. 2

para. 9(3)

The Non-Domestic Rating (Chargeable Amounts)(Amendment)(England) Regulations 2004

reg. 8(i)

reg. 1(1)

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg.6

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.3

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg.15

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.4

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg 16

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.5

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg.24

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.6

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg.27 defn(s).

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.7

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg.27A

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg 8

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg.28

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg 9

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg. 28A

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg 10

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

reg.37

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.11

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch.2

paras.3-6

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg 12

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch.4. para.9(2), Table

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.13

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Sch.5

The Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2000

reg.14

Sch.

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

regs 36

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009

reg 19

Non-Domestic Rating (Chargeable Amounts) (E) Regs

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

PART IPRELIMINARY

1Citation, extent, commencement and interpretation

2The relevant period and the relevant day

PART IICHARGEABLE AMOUNTS: LOCAL LIST (GENERAL)

3Defined hereditaments

4Notional chargeable amount

5Base liability for 2000/2001 for hereditament subject to previous transitional provisions

6Base liability for 2000/2001 for hereditament outside previous transitional provisions

7Base liability for years subsequent to 2000/2001

8Appropriate fraction

9Case for which regulation 10 determines chargeable amount

10Rules for determining chargeable amount

11Certified value for new hereditament

12Change in rateable value after 1st April 2000

13Special authorities: special cases

14Special authorities: change in rateable value after 1st April 2000

PART IIICHARGEABLE AMOUNTS: SPECIAL CASES

15Change in rateable value: change of circumstances on 1st April 2000 (local lists)

16Change in value before 1st April 2000 not reflected by alteration to local list

17Crown hereditaments

18Partly-occupied hereditaments

PART IVCHARGEABLE AMOUNTS—CENTRAL LIST (GENERAL)

19Defined central list hereditament: rateable value assessed conventionally

20Base liability for 2000/2001 for central list hereditament outside previous transitional provisions

21Base liability for 2000/2001 for central list hereditament within previous transitional provisions

22Base liability for central list hereditament for subsequent years

23Notional chargeable amount for central list hereditament

24Appropriate fraction for central list hereditament

25Central list hereditament—case for which regulation 26 determines chargeable amount

26Central list hereditament: rules for determining chargeable amount

27Change in rateable value for defined central list hereditament after 1st April 2000

PART VCHARGEABLE AMOUNTS: CLASS OF CENTRAL LIST HEREDITAMENTS

28Defined class of central list hereditaments for which rateable values are prescribed

29Base liability for 2000/2001 for defined class of hereditaments

30Base liability for defined class of hereditaments for years subsequent to 2000/2001

31Notional chargeable amount for defined class of hereditaments

32Appropriate fraction for defined class of hereditaments

33Defined class of hereditaments: case for which regulation 34 determines chargeable amount

34Chargeable amount for defined class of hereditaments

35Change in rateable value for defined class of hereditaments on or after 1st April 2000

PART VICERTIFICATION

36Certification by appropriate valuation officer

37Appeals against certification

SCHEDULE 1ALTERED HEREDITAMENTS

1Altered hereditament: defined hereditament

2Altered hereditament: base liability for 2000/2001

3Altered hereditament—notional chargeable amount

4Altered hereditament: case for which regulation 10 determines chargeable amount

5Altered hereditament: change in rateable value

SCHEDULE 2SPLITS AND MERGERS

1Hereditament split or merged: new hereditament

2Cases in which this Schedule applies

3Rules for determining chargeable amount for new hereditament

4(1) Subject to paragraph 7, the rules set out in...

5(1) Subject to paragraph 7, the rules set out in...

6(1) Subject to paragraph 7, the rules set out in...

7Changes in the value of new hereditament: year of creation

8Notional chargeable amount for new hereditament

9Base liability for year after year in which creation day falls

10Base liability for subsequent years for new hereditament

11Rateable value: hereditament split or merged after 1st April 2000

SCHEDULE 3SPLITS AND MERGERS—CERTIFIED VALUES

1Notional chargeable amount

2Base liability for 2000/2001

3Base liability for subsequent years

SCHEDULE 4FORMER CENTRAL LIST HEREDITAMENTS

PART 1SPLIT CLASS OF HEREDITAMENTS

1Case where Part 1 applies

2Calculation of chargeable amounts

3Base liability for 2000/2001 for split class of hereditaments

4Notional chargeable amount for split class of hereditaments

5Chargeable amount for split class of hereditament

6Defined hereditament—former central list hereditament

PART 2FORMER CENTRAL LIST HEREDITAMENTS SHOWN ON LOCAL LISTS

7Case where Part 2 applies

8Certification of value

9Electricity generation hereditaments

1999 No. 3379

RATING AND VALUATION, ENGLAND

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999

Made16th December 1999

Coming into force17th December 1999

The Secretary of State for the Environment, Transport and the Regions, in exercise of the powers conferred on him by sections 58, 140(4) and 143(1) and (2) of the Local Government Finance Act 19881, and of all other powers enabling him in that behalf, hereby makes the following Regulations, a draft of which has been laid before, and approved by resolution of, each House of Parliament: