{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-20",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Certification: splits and mergers in the central list on 1st April 2026",
  "text": "(1) This regulation applies where—\n(a) on 1st April 2026 a hereditament (“new hereditament”) comes into existence by virtue of—\n(i) property previously rated as a single hereditament becoming liable to be rated in parts;\n(ii) property previously rated in parts becoming liable to be rated as a single hereditament; or\n(iii) a hereditament or any part of a hereditament becoming part of a different hereditament;\n(b) the new hereditament is first shown in the central list on 1st April 2026;\n(c) a hereditament from which the new hereditament was formed in whole or in part (“old hereditament”) was shown in a local list or in the central list for 31st March 2026;\n(d) the value of A for the old hereditament for 31st March 2026 was greater than zero; and\n(e) the new hereditament comes into existence by virtue of regulations made under section 64(3) of the Act.\n(2) If this regulation applies the VO must certify—\n(a) that this regulation applies;\n(b) the rateable value that would have been shown in the central list for the new hereditament for 31st March 2026, had the new hereditament been shown in the list on that date; 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 31st March 2026 had the new hereditament been shown in the list on that date, that amount.\n(3) These Regulations have effect, in relation to 1st April 2026 and any subsequent relevant day, as if—\n(a) the new hereditament came into existence on 31st March 2026;\n(b) the new hereditament was shown in the central list for that day; and\n(c) the value of A for the hereditament for that day—\n(i) where the improvement relief provisions would not have applied in relation to that day, were the value certified under paragraph (2)(b);\n(ii) where the improvement relief provisions would have applied in relation to that day, as if the references to A 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); and\n“G” is the amount certified under sub-paragraph (2)(c).\n(4) Where this regulation applies in relation to a hereditament, the Schedule below does not apply in relation to the hereditament.",
  "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/20",
    "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."
}