Regulation 3 Interpretation

In these Regulations—

• “A”—

  1. (a)

     in relation to an occupied hereditament shown in a local list has the same meaning as in paragraph 10(2) of Schedule 4ZA to the Act, ignoring any modification made under section 44A(7) or (9) of the Act;

  2. (b)

     in relation to an unoccupied hereditament shown in a local list has the same meaning as in paragraph 3(2) of Schedule 4ZB to the Act;

  3. (c)

     in relation to a hereditament shown in the central list has the same meaning as in paragraph 6(2) of Schedule 5A to the Act;

• “the Act” means the Local Government Finance Act 1988;

• “the Appeals Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009^f1;

• “central list” means the list compiled and maintained in accordance with section 52 of the Act;

• “creation day” has the meaning given by paragraph 1 of the Schedule;

• “defined hereditament” has the meaning given by regulation 5;

• “designated person” means a person designated under section 53(1) of the Act;

• “the improvement relief provisions” means—

  1. (a)

     in relation to a hereditament shown in a local list, paragraph 3 of Schedule 4ZA to the Act;

  2. (b)

     in relation to a hereditament shown in the central list, paragraph 3 of Schedule 5A to the Act;

• “the Improvement Relief Regulations” means the Non-Domestic Rating (Improvement Relief) (England) Regulations 2023^f2;

• “list” means a local list or the central list;

• “local list” means a list compiled and maintained in accordance with section 41 of the Act;

• “M”—

  1. (a)

     in relation to a hereditament shown in a list other than a local list for the area of a special authority, means the multiplier which applies (or which would have applied but for the relevant Regulations) in relation to the hereditament for the day concerned under any of the relevant provisions;

  2. (b)

     in relation to a hereditament shown in a local list for the area of a special authority, except in regulation 16, means the multiplier which would have applied (or which would have applied but for the relevant Regulations) in relation to the hereditament for the day concerned under any of the relevant provisions if it were shown instead in a local list for the area of a billing authority which is not a special authority;

• “material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;

• “qualifying period” has the same meaning as in regulation 2 of the Improvement Relief Regulations;

• “relevant day” has the meaning given by regulation 4(2);

• “relevant factor” means—

  1. (a)

     any matter mentioned in paragraph 2(7) of Schedule 6 to the Act, or

  2. (b)

     the extent to which a hereditament is exempt from non-domestic rating;

• “relevant period” has the meaning given by regulation 4(1);

• “relevant provisions” means paragraph 10(9) of Schedule 4ZA, paragraph 3(6)(a) of Schedule 4ZB or paragraph 6(8)(a) of Schedule 5A to the Act;

• “relevant Regulations” means these Regulations or the Non-Domestic Rating (Chargeable Amounts) Regulations 2022 (as the case may be)^f3;

• “relevant year” has the meaning given by regulation 4(3);

• “VO” means—

  1. (a)

     in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, the central valuation officer;

  2. (b)

     in relation to any other hereditament, the valuation officer maintaining a local list in which the hereditament is, or would be, shown.

A reference in these Regulations to the rateable value shown in the central list for a defined hereditament for a relevant day is taken to be a reference—

A reference in these Regulations to the value of A for a defined hereditament shown in the central list for a relevant day is taken to be a reference—