# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026, Regulation 8: Base liability for 2026-27 for a defined hereditament


The base liability for a defined hereditament for the relevant year beginning on 1st April 2026 is found by applying the formula—
Y × M where—
“Y” is the value of A for the hereditament for 31st March 2026; and
“M” is in relation to 31st March 2026.

---
Source: https://www.legislation.gov.uk/ukdsi/2026/9780348277562/regulation/8 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.