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Regulation 19 Certification: splits and mergers before 1st April 2026

Original text. Later amendments are not shown.

(1)

This regulation applies where—

(a)

on a day before 1st April 2026 a hereditament (“new hereditament”) comes into existence by virtue of—

(i)

property previously rated as a single hereditament becoming liable to be rated in parts;

(ii)

property previously rated in parts becoming liable to be rated as a single hereditament; or

(iii)

a hereditament or any part of a hereditament becoming part of a different hereditament; and

(b)

the new hereditament is first shown in a list on 1st April 2026.

(2)

If 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 new hereditament for 31st March 2026;.

(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 hereditament been shown in a list on that date.

(3)

These Regulations have effect, in relation to 1st April 2026 and any subsequent relevant day—

(a)

as if the new hereditament came into existence on 31st March 2026;

(b)

as if the new hereditament was shown in a list for that day;

(c)

where the improvement relief provisions would not have applied for 31st March 2026 had the new hereditament been shown in the list for that day, as if the amount certified under paragraph (2)(b) was the value of A for the hereditament for that day; and.

(d)

where the improvement relief provisions would have applied for 31st March 2026 had the new hereditament been shown in the list for that day, 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).