{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-5",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Defined hereditaments",
  "text": "(1) Subject to paragraph (3), as regards a relevant day, a hereditament is a defined hereditament if either of the following sets of conditions are fulfilled—\n(a) the conditions in paragraph (2);\n(b) the conditions in paragraph 1(1)(a), (b) and (c) of the Schedule.\n(2) For the purposes of paragraph (1)(a), the conditions are that—\n(a) the hereditament is shown in a list for—\n(i) 31st March 2026;\n(ii) the relevant day; and\n(iii) each day (if any) falling after 31st March 2026 and before the relevant day; and\n(b) the value of A for the hereditament for each of the days mentioned in sub-paragraph (a) is greater than zero.\n(3) A reference in this regulation to the value of A for 31st March 2026 for a hereditament shown in the central list is taken to be a reference to—\n(a) the value of A for the hereditament for that date; or\n(b) the value of A for the hereditament if that had been the only hereditament of a description shown in the central list against the name of the designated person for that date.\n(4) For the purposes of paragraph (3)(b), the value of A is—\n(a) the rateable value certified by the VO in accordance with regulation 21(1)(a); or\n(b) where the improvement relief provisions apply in relation to the hereditament for the day, the amount mentioned in sub-paragraph (a) minus the amount certified under regulation 21(1)(b).\n(5) Where a hereditament shown in the central list in relation to a designated person is a defined hereditament on 1st April 2026 (“the original hereditament”), notwithstanding that on or after 31st March 2026—\n(a) part of the original hereditament becomes a hereditament shown in a local list; or\n(b) the person ceases to occupy or, if it is unoccupied, own part of the original hereditament,\nthe conditions in paragraph (2) or paragraphs 1(a), (b)(ii) and (c) of the Schedule are taken to be fulfilled in respect of the whole of the original hereditament for so long as the person continues to be the designated person in relation to the original 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/5",
    "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."
}