{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/schedule/paragraph-1.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": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Cases where this Schedule applies",
  "text": "(1) Subject to sub-paragraph (2), this Schedule applies where—\n(a) on a day (“the creation day”) falling on or after 1st April 2026, a hereditament (“new hereditament”) comes into existence because—\n(i) property previously rated as a single hereditament becomes liable to be rated in parts;\n(ii) property previously rated in parts becomes liable to be rated as a single hereditament; or\n(iii) a hereditament or any part of a hereditament becomes part of a different hereditament; and\n(b) immediately before the creation day either—\n(i) a hereditament from which the new hereditament was formed in whole or in part (“old hereditament”) was a defined hereditament, or if the creation day is 1st April 2026, an old hereditament was shown in a local list for 31st March 2026, where the value of A for the day was greater than zero; or\n(ii) each old hereditament from which the new hereditament was formed in whole or in part was shown in the central list for 31st March 2026; and\n(c) the value of A in relation to the new hereditament is greater than zero for—\n(i) the creation day;\n(ii) the relevant day (if different from the creation day), and\n(iii) each day (if any) falling after the creation day and before the relevant day; and\n(d) as regards the new hereditament and a relevant day a chargeable amount would, but for these Regulations, fall to be determined under section 43, 45 or 54 of the Act.\n(2) This Schedule does not apply in relation to finding the chargeable amount for a hereditament for a relevant day (“the day concerned”) or for any subsequent relevant day where the chargeable amount which would be calculated for the day concerned under the Schedule exceeds the amount which would be calculated for that day under section 43, 45 or 54 of the Act or the amount which would be calculated under regulation 16.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348277562/schedule/paragraph/1",
    "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."
}