{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-8",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Base liability for 2026-27 for a defined hereditament",
  "text": "The base liability for a defined hereditament for the relevant year beginning on 1st April 2026 is found by applying the formula—\nY × M where—\n“Y” is the value of A for the hereditament for 31st March 2026; and\n“M” is in relation to 31st March 2026.",
  "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/8",
    "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."
}