{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/regulation-6",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/regulation-6.json",
  "legislation": "ukdsi/2004/0110507045",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Base liability for 2005–06 for a hereditament subject to previous transitional provisions",
  "text": "(1) Subject to paragraph (3), this regulation applies to a defined hereditament for the relevant year beginning in 2005 if the chargeable amount for the hereditament for 31st March 2005 was determined under the 1999 Regulations.\n(2) Where this regulation applies the base liability shall be found by applying the formula—\nCA×365.\n(3) Where, as respects a hereditament, CA is zero, the base liability for the hereditament for the relevant year shall be found by applying the formula—\nY×Z.\n(4) For the purposes of this regulation—\nCA is the amount which would have been the chargeable amount for the hereditament for 31st March 2005 calculated in accordance with the 1999 Regulations on the assumption that—\n(a) the multiplier for any special authority were the same as the national non-domestic rating multiplier;\n(b) the whole of the hereditament were occupied;\n(c) the conditions in sections 43(4B) (small business rate relief), 43(6) (charities or registered community amateur sports clubs), 43(6B) (rural rate relief), 43(6F) (former agricultural premises) and 47(1) (discretionary relief) of the Act are not fulfilled for it for 31st March 2005; and\n(d) section 49(1) (reduction or remission of liability) of the Act did not apply to it for 31st March 2005;\nY is—\n(i) in the case of a hereditament shown in a local list for 31st March 2005, the rateable value shown for the hereditament for that date in the local list, and\n(ii) in the case of a hereditament shown in the central list for 31st March 2005, the rateable value shown for the hereditament for 31st March 2005 in the list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in that list for the hereditament for 31st March 2005 if that had been the only hereditament of the designated person shown in that list for that date; and\nZ is the non-domestic rating multiplier for the financial year beginning in 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110507045/regulation/6",
    "retrieved_at": "2026-10-30T15:23:27.047905+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}