{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026.json",
  "id": "ukdsi/2026/9780348277562",
  "title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026",
  "short_title": "Non-Domestic Rating (Chargeable Amounts) 2026",
  "long_title": "The Local Government Finance Act 1988 (“the Act”) provides for non-domestic hereditaments to be revalued every three years. On a revaluation new non-domestic rating lists are compiled. The next compilation date is 1st April 2026.",
  "citation": "Draft 2026, ISBN 9780348277562",
  "type": "ukdsi",
  "year": "2026",
  "number": "9780348277562",
  "version": "current",
  "date": null,
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/introduction",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/1",
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      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "heading": "Citation, extent and application",
      "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
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      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "regulation/3",
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      "parent": "part/1"
    },
    {
      "path": "regulation/4",
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      "heading": "Relevant period, relevant day and relevant year",
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      "extent": null,
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      "parent": "part/1"
    },
    {
      "path": "regulation/5",
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      "heading": "Defined hereditaments",
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    {
      "path": "regulation/6",
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    {
      "path": "part/2",
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      "heading": "Chargeable amounts",
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    },
    {
      "path": "regulation/7",
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      "heading": "Notional chargeable amount",
      "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-7",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/8",
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      "heading": "Base liability for 2026-27 for a defined hereditament",
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      "extent": null,
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    {
      "path": "regulation/9",
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      "heading": "Base liability for 2027-28 and 2028-29",
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      "extent": null,
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    {
      "path": "regulation/10",
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      "heading": "Appropriate fraction",
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    {
      "path": "regulation/11",
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      "heading": "Application of regulation 12",
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      "extent": null,
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    {
      "path": "regulation/12",
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      "path": "regulation/13",
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      "heading": "Change in rateable value after 1st April 2026",
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      "path": "regulation/14",
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      "path": "regulation/15",
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      "heading": "Partly occupied hereditaments",
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      "extent": null,
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    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Rules for determining chargeable amount: supplement",
      "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-16",
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    {
      "path": "part/3",
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      "number": "3",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Certificates for changes in rateable value: 1st April 2026",
      "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-17",
      "extent": null,
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    },
    {
      "path": "regulation/18",
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      "heading": "Certificates for change in rateable value: 31st March 2026",
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      "extent": null,
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    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Certification: splits and mergers before 1st April 2026",
      "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-19",
      "extent": null,
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    },
    {
      "path": "regulation/20",
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      "number": "20",
      "heading": "Certification: splits and mergers in the central list on 1st April 2026",
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      "extent": null,
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    },
    {
      "path": "regulation/21",
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      "number": "21",
      "heading": "Certificates: central list",
      "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-21",
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    },
    {
      "path": "regulation/23",
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      "number": "23",
      "heading": "Appeals against certificates",
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      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Revocations",
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    },
    {
      "path": "signature",
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      "heading": "Signature",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "SPLITS AND MERGERS",
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    },
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      "heading": "Cases where this Schedule applies",
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    {
      "path": "schedule/paragraph/2",
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      "heading": "Rules for determination of chargeable amount for new hereditament: splits on 1st April 2026",
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