Regulation 3 Interpretation

In these Regulations—

• “the Act” means the Local Government Finance Act 1988;

• “the Appeals Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009^f1;

• “altered hereditament” has the meaning given by paragraph 1 of Schedule 1 to these Regulations;

• “appropriate valuation officer”—

  1. (a)

     in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;

  2. (b)

     in relation to any other hereditament, means the valuation officer maintaining a local list in which the hereditament is, or would be, shown;

• “central list” means the list compiled and maintained in accordance with section 52 of the Act;

• “creation day” has the meaning given by paragraph 1 of Schedule 2;

• “defined hereditament” has the meaning given by regulation 5;

• “designated person” means a person designated under section 53(1) of the Act;

• “list” means a local list or the central list;

• “local list” means a list compiled and maintained in accordance with section 41 of the Act;

• “material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;

• “relevant day” has the meaning given by regulation 4(2);

• “relevant factor” means—

  1. (a)

     any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or

  2. (b)

     the extent to which a hereditament is exempt from non-domestic rating;

• “relevant period” has the meaning given by regulation 4(1); and

• “relevant year” has the meaning given by regulation 4(3).

A reference in these Regulations to the rateable value shown in the central list for a defined hereditament for a relevant day is taken to be a reference to—