# The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026, Paragraph 10: Rateable value: hereditament split or merged after 1st April 2026


(1) This paragraph applies if the creation day falls on a day after 1st April 2026.
(2) Subject to sub-paragraph (3) and ignoring any modifications made by regulation 14 (change in rateable value on 1st April 2026)—
(a) regulation 10 (appropriate fraction); and
(b) regulation 13 (change in rateable value after 1st April 2026),
have effect in relation to a new hereditament as if for references to 1st April 2026 there were substituted references to the creation day.
(3) The modifications in sub-paragraph (2) do not apply in relation to the references to 1st April 2026 in regulation 10(2)(a), (4)(a), (6)(a) and (7)(a).

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348277562/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.