{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-16",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-16.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/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Rules for determining chargeable amount: supplement",
  "text": "(1) This regulation applies to a defined hereditament for a relevant day which falls in a relevant year (“the day concerned”) where the following provisions do not apply to the hereditament for that day—\n(a) regulation 12;\n(b) the Schedule; or\n(c) paragraph 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to the Act.\n(2) Where this regulation applies to a hereditament, the chargeable amount for a chargeable day which is a relevant day is calculated under this regulation instead of under section 43, 45 or 54 of the Act.\n(3) Where this regulation applies, the chargeable amount for the day concerned is calculated by applying the rules in Schedule 4ZA, 4ZB or 5A to the Act, which but for these Regulations would have applied for finding the chargeable amount for the hereditament, as if—\n(a) for the references to “M” in the formulas in the charging provisions there were substituted “(M + RS)”;\n(b) in paragraph 10 of Schedule 4ZA (interpretation), after sub-paragraph (9C) there were inserted—\n“(9D) “RS”—\n(a) in relation to a day falling in the year beginning on 1st April 2026 is 0.01;\n(b) in relation to a day falling in any other year is zero.”;\n(c) in paragraph 3 of Schedule 4ZB (interpretation), after sub-paragraph (6B) there were inserted—\n“(6C) “RS”—\n(a) in relation to a day falling in the year beginning on 1st April 2026 is 0.01;\n(b) in relation to a day falling in any other year is zero.”;\n(d) in paragraph 6 of Schedule 5A (interpretation), after sub-paragraph (8B) there were inserted—\n“(8C) “RS”—\n(a) in relation to a day falling in the year beginning on 1st April 2026 is 0.01;\n(b) in relation to a day falling in any other year is zero.”.\n(4) For the purposes of this regulation “the charging provisions” means—\n(a) paragraphs 1, 2(1) and 4(1) of Schedule 4ZA to the Act;\n(b) paragraph 1(1) and (2) of Schedule 4ZB to the Act; and\n(c) paragraphs 1, 2(4) and 4(4) of Schedule 5A to the Act.",
  "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/16",
    "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."
}