{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/regulation-8",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016/regulation-8.json",
  "legislation": "ukdsi/2016/9780111151655",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2016",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Base liability for 2017 - 18 for a defined hereditament",
  "text": "(1) Subject to paragraph (2), the base liability for a defined hereditament for the relevant year beginning on 1st April 2017 is found by applying the formula—\nY×Z where—\nY is—\n(a) for a hereditament shown in a local list for 31st March 2017, the rateable value shown for the hereditament for that date in that list, and\n(b) for a hereditament shown in the central list for 31st March 2017, the rateable value shown for the hereditament for that date in the central list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the central list for the hereditament for that date if that had been the only hereditament of the designated person shown in the central list for that date; and\nZ is the small business non-domestic rating multiplier for the financial year beginning on 1st April 2016.\n(b) for a hereditament shown in the central list for 31st March 2017, the rateable value shown for the hereditament for that date in the central list or the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the central list for the hereditament for that date if that had been the only hereditament of the designated person shown in the central list for that date; and\nZ is the small business non-domestic rating multiplier for the financial year beginning on 1st April 2016.\n(2) For a defined hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 3 of that Schedule has effect for finding the base liability.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111151655/regulation/8",
    "retrieved_at": "2026-10-30T15:07:28.900201+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."
}