# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009, Regulation 4: Special authorities


(1) This regulation applies in relation to a defined hereditament which is shown in a local list and is situated in the area of a special authority, for a relevant year for which the non-domestic rating multiplier set by the special authority is different from the non-domestic rating multiplier for the year.
(2) Where this regulation applies and DSA exceeds D then, subject to paragraphs (3), (5), (7), (9) and (11), to the result of the calculation of the chargeable amount for the chargeable day for the hereditament in accordance with regulation 10 and Schedule 2, there shall be added the amount calculated by applying the formula—
( ( DSA−D )×N ) C.
(3) Where paragraph (4) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula—
( ( DSA−D )×N ) C were a reference to—
( ( DSA−D )×N ) ( C×5 ).
(4) This paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.
(5) Where paragraph (6) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula—
( ( DSA−D )×N ) C were a reference to—
( ( DSA−D )×N ) C×E.
(6) This 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.
(7) Where paragraph (8) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula—
( ( DSA−D )×N ) C were a reference to—
( ( DSA−D )×N ) C×2.
(8) This paragraph applies where, on the day concerned, the conditions in section 43(6B) of the Act (general stores etc in rural settlements) are fulfilled as respects the hereditament.
(9) Where paragraph (10) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula—
( ( DSA−D )×N ) C were a reference to—
( ( DSA−D )×N ) C×Z.
(10) This paragraph applies where, on the day concerned—
(a) the conditions in section 45(1) of the Act (unoccupied hereditaments: liability) are fulfilled as respects the hereditament;
(b) the hereditament is not zero-rated under section 45A of the Act (unoccupied hereditaments: zero-rating); and
(c) an order under section 45(4A) of the Act is in force and has effect in relation to the hereditament.
(11) Where paragraph 12 applies, paragraph (2) shall have effect in relation to the hereditament for the day as if the amount calculated by applying the formula in that paragraph were zero.
(12) This paragraph applies where, on the day concerned, the chargeable amount for the hereditament would be zero under section 45A of the Act (unoccupied hereditaments: zero-rating).
(13) Where this regulation applies and DSA is less than D, then where the chargeable amount for the chargeable day for the hereditament is calculated in accordance with these Regulations, the chargeable amount shall be multiplied by the formula—
DSA D.
(14) For the purposes of this regulation—
D is the small business non-domestic rating multiplier for the relevant year in which the chargeable day falls;
DSA is the small business non-domestic rating multiplier of the special authority concerned for the relevant year in which the chargeable day falls;
C is the number of days in the relevant year;
E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls;
N is the rateable value shown for the hereditament in a local list for the day; and
Z is the number prescribed in an order under section 45(4A) of the Act.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111488034/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.