{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2004/schedule-2/paragraph-3.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": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2005",
  "text": "(1) Subject to paragraph 6, where—\n(a) this Schedule applies,\n(b) the creation day falls on 1st April 2005; and\n(c) the new hereditament comprises or incorporates more than one, or parts of more than one, old hereditament,\nthe following provisions of this paragraph shall be used to calculate the chargeable amount for a chargeable day in the year beginning on 1st April 2005, in place of the provisions of sections 43(4) to (6A), 44 and 45(4) to (6) of the Act.\n(2) Subject to sub-paragraphs (3), (5), (7) and (9) below, the chargeable amount for the chargeable day shall be calculated by applying the formula—\nR×JS.\n(3) Where sub-paragraph (4) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.\n(4) This sub-paragraph applies where, on the day concerned, conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.\n(5) Where sub-paragraph (6) applies, the chargeable amount for a chargeable day shall be found by—\n(i) subtracting U (as defined in regulation 11) from the amount calculated in accordance with sub-paragraph (2); and\n(ii) dividing the result by E.\n(6) This sub-paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.\n(7) Where sub-paragraph (8) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2.\n(8) This sub-paragraph applies where, on the day concerned, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.\n(9) Where sub-paragraph (10) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where the conditions in section 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled respects the hereditament, by 10.\n(10) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.\n(11) For the purposes of this paragraph—\nE is the amount prescribed under section 44(9) of the Act for the year beginning on 1st April 2005;\nR is the total of the amounts which would have been the chargeable amounts for 1st April 2005 for the old hereditaments comprised or incorporated in the new hereditament if—\n(a) each of the old hereditaments was shown in the local or central list for 1st April 2005;\n(b) the rateable value for each was the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the local or central list for that day on the assumption that the relevant factors were as they were for 31st March 2005;\n(c) the whole of each old hereditament was occupied;\n(d) 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 1st April 2005; and\n(e) section 49(1) (reduction or remission of liability) of the Act did not apply to it for 1st April 2005;\nJ is the rateable value shown in the local or central list for the new hereditament for the 1st April 2005; and\nS is the total of the values certified by the appropriate valuation officer to be the rateable values which would have been shown in the local or central list for 1st April 2005 for the old hereditaments incorporated or comprised in the new hereditament if they were shown in the local or central list for that date on the assumption mentioned in paragraph (b) of the definition of R.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110507045/schedule/2/paragraph/3",
    "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."
}