{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-18",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Certificates for change in rateable value: 31st March 2026",
  "text": "(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 31st March 2026 is inaccurate.\n(2) If this regulation applies, the VO must certify—\n(a) that this regulation applies;\n(b) the rateable value that should have been shown in a list for the hereditament for 31st March 2026; and\n(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 31st March 2026, had the list been accurate for that date.\n(3) These Regulations have effect, as regards the days referred to in paragraph (4), (5)(a) or (5)(b)—\n(a) where the improvement relief provisions do not apply to a hereditament for 31st March 2026, as if the amount certified under paragraph (2)(b) was the value of A for the hereditament for that day; and\n(b) where the improvement relief provisions apply for 31st March 2026, as if the value of A for that day was the amount found by applying the formula—\nF - G where—\n“F” is the amount certified under sub-paragraph (2)(b); and\n“G” is the amount certified under sub-paragraph (2)(c).\n(4) If the value of A found in accordance with paragraph (3) is lower than the value of A for 31st March 2026 (as found in accordance with the definition of A in regulation 3(1)), the days are 1st April 2026 and any subsequent relevant day.\n(5) If the value of A found in accordance with paragraph (3) is greater than the value of A for 31st March 2026 (as found in accordance with the definition of A in regulation 3(1)) and—\n(a) a certificate under regulation 17 has been issued, the days are the days referred to in paragraph (4), (5)(a) or (5)(b) of that regulation;\n(b) no certificate under regulation 17 has been issued, the days are the day on which the certificate under paragraph (2) of this regulation is issued and any subsequent day.",
  "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/18",
    "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."
}