Regulation 21 Certificates: central list
If more than one defined hereditament is shown in the central list for a relevant day or for 31st March 2026 in relation to a designated person and a description of hereditament, the VO must certify—
the rateable value which would have been the rateable value shown in the central list for the hereditament for that day if that had been the only hereditament of that description shown in the central list for that day in relation to the designated person; and
where the VO has certified an amount under regulation 5(1) of the Improvement Relief Regulations in relation to the hereditament for a qualfiying period including that day, the amount which the VO would have certified in relation to the hereditament for that day under that regulation if that had been the only hereditament of that description shown in the central list for that day in relation to the designated person.
A certification under paragraph (1) in respect of a defined hereditament for a relevant day is taken to apply to each day in the period beginning on that day and ending on the day immediately preceding any further certification under this regulation in respect of that hereditament.