# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026, Regulation 17: Certificates for changes in rateable value: 1st April 2026


(1) This regulation applies where the VO is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in a list for a hereditament for 1st April 2026 is inaccurate on any grounds other than solely on the grounds of a material change of circumstances which occurred on that day.
(2) Where this regulation applies the VO must certify—
(a) that this regulation applies;
(b) the rateable value that should have been shown in a list for the hereditament for 1st April 2026; and
(c) any amount which the VO would have certified under regulation 5(1) of the Improvement Relief Regulations in relation to a qualifying period including 1st April 2026, had the list been accurate for that date.
(3) Where the VO has made certifications in accordance with paragraph (2), these Regulations have effect, as regards the days referred to in paragraph (4), (5)(a) or (5)(b)—
(a) where the improvement relief provisions do not apply to a hereditament for 1st April 2026, as if the amount certified under paragraph (2)(b) was the value of A for the hereditament for that day;
(b) where the improvement relief provisions do apply for 1st April 2026, as if the value of A for that day was the amount found by applying the formula—
F - G where—
“F” is the amount certified under sub-paragraph (2)(b); and
“G” is the amount certified under sub-paragraph (2)(c).
(4) Where the VO alters the list for the purpose of correcting the inaccuracy mentioned in paragraph (1) or for that purpose combined with other purposes, the days are the day on which the alteration has effect and any subsequent relevant day.
(5) Where the VO has not altered the list for the purpose of correcting the inaccuracy mentioned in paragraph (1)—
(a) if a request by the ratepayer has been made before a certificate under paragraph (2) is issued, the days are the day on which the certificate is requested and any subsequent relevant day;
(b) if a request by the ratepayer has not been made before a certificate under paragraph (2) is issued, the days are the day on which the certificate under paragraph (2) is issued and any subsequent relevant day.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348277562/regulation/17 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.