# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022, Paragraph 1: Cases where this Schedule applies


This Schedule applies where—
(a) on a day (“the creation day”) falling on or after 1st April 2023, a hereditament (“new hereditament”) comes into existence because—
(i) property previously rated as a single hereditament becomes liable to be rated in parts;
(ii) property previously rated in parts becomes liable to be rated as a single hereditament; or
(iii) a hereditament or any part of a hereditament becomes part of a different hereditament; and
(b) immediately before the creation day either—
(i) a hereditament from which the new hereditament was formed in whole or in part (“old hereditament”) was a defined hereditament, or if the creation day is 1st April 2023, an old hereditament was shown in a local list for 31st March 2023, with a rateable value greater than zero; or
(ii) each old hereditament from which the new hereditament was formed in whole or in part was shown in the central list for 31st March 2023; and
(c) a rateable value, which is greater than zero, is shown for the new hereditament in a list for—
(i) the creation day;
(ii) the relevant day (if different from the creation day), and
(iii) each day (if any) falling after the creation day and before the relevant day.

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Source: https://www.legislation.gov.uk/ukdsi/2022/9780348241488/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2022/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.