{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-14",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-14.json",
  "legislation": "ukdsi/2026/9780348277562",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Change in rateable value on 1st April 2026",
  "text": "(1) This regulation applies where any circumstances regarding a relevant factor taken into account in determining the rateable value shown in a local list for a defined hereditament for 1st April 2026 differ from the circumstances regarding that factor existing on 31st March 2026, so that the rateable value shown for 1st April 2026 is different from that which would have been shown if the circumstances regarding that factor existing on 31st March 2026 continued to exist on 1st April 2026.\n(2) Where this regulation applies the VO must certify—\n(a) that this regulation applies;\n(b) the rateable value which would have been shown for 1st April 2026 if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31st March 2026; and\n(c) where the VO would have certified an amount under regulation 5(1) of the Improvement Relief Regulations in relation to a qualifying period including 1st April 2026 had the circumstances existing on 31st March 2026 continued to apply on that date, that amount.\n(3) Where this regulation applies, regulation 7 (notional chargeable amount) and 10 (appropriate fraction) have effect—\n(a) where the improvement relief provisions do not apply in relation to that day, as if the references to A for 1st April 2026 were references to the value certified by the VO under paragraph (2)(b);\n(b) where the improvement relief provisions do apply in relation to that day, as if the references to A for 1st April 2026 were references to the amount calculated by applying the formula—\nF - G where—\n“F” is the amount certified under paragraph (2)(b);\n“G” is the amount certified under paragraph (2)(c).\n(4) Where this regulation and regulation 12 apply, regulation 13 (change in rateable value after 1st April 2026) has effect—\n(a) where the improvement relief provisions do not apply in relation to that day, as if the references in paragraphs (1), (3) and (5) of regulation 13 to A for 1st April 2026 were references to the value certified by the VO under sub-paragraph (2)(b);\n(b) where the improvement relief provisions do apply in relation to that day, as if those references to A for 1st April 2026 were references to the amount calculated in accordance with the formula—\nF - G where—\n“F” is the amount certified under sub-paragraph (2)(b);\n“G” is the amount certified under sub-paragraph (2)(c); and\n(c) as if the references in paragraphs (1) and (3) of regulation 13 to the value of A for a day after 1st April 2026 were treated as including a reference to the value of A for 1st April 2026.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348277562/regulation/14",
    "retrieved_at": "2026-10-30T14:38:18.789038+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."
}