{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-chargeable-amounts-england-regulations-2026/schedule/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2026",
  "text": "(1) Subject to paragraph 6 (changes in the value of new hereditament: relevant year of creation), where—\n(a) this Schedule applies;\n(b) the creation day falls on 1st April 2026;\n(c) the new hereditament comprises or incorporates more than one, or parts of more than one, old hereditament;\n(d) the chargeable amount for one or more of the old hereditaments for the creation day would have been calculated under regulation 12 if—\n(i) the old hereditament were shown in a list for 1st April 2026;\n(ii) the value of A were the value found by applying the formula—\nF - G\n(iii) sections 47 (discretionary relief) and 49(1) (reduction or remission of liability) of the Act did not apply to it for 1st April 2026; and\n(e) the chargeable amount for the chargeable day for the new hereditament is not zero under paragraph 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA, or paragraph 2 of Schedule 4ZB (charitable rate relief), to the Act,\nthe chargeable amount for a chargeable day in the year beginning on 1st April 2026 must be calculated under the following provisions of this paragraph instead of under section 43, 45 or 54 of the Act.\n(2) Subject to sub-paragraphs (3), (5) and (7), the chargeable amount for the chargeable day is calculated by applying the formula—\nR × J S\n(3) Where sub-paragraph (4) applies, the chargeable amount for the chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.\n(4) This sub-paragraph applies where, on the day concerned, paragraph 2 of Schedule 4ZA or of Schedule 5A to the Act (charitable rate relief) applies in relation to the hereditament.\n(5) Where sub-paragraph (6) applies, the chargeable amount for the chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by E.\n(6) This sub-paragraph applies where, on the day concerned, paragraph 4 of Schedule 4ZA to the Act (small business rate relief) applies in relation to the hereditament.\n(7) Where sub-paragraph (8) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by the number prescribed in regulations under paragraph 3(9) of Schedule 4ZB to the Act (reduction in chargeable amount for unoccupied properties).\n(8) This sub-paragraph applies where, on the chargeable day—\n(a) the conditions in section 45(1) of the Act (unoccupied hereditaments: liability) are fulfilled as respects the hereditament; and\n(b) regulations under paragraph 1(2)(a) of Schedule 4ZB have effect in relation to the hereditament.\n(9) For the purposes of this paragraph—\n“E” is the amount prescribed under paragraph 10(6) of Schedule 4ZA to the Act for the year beginning on 1st April 2026;\n“F” is the value certified by the VO to be the rateable value which would have been shown in a list for the old hereditament 1st April 2026 on the assumption that the relevant factors were as they were for 31st March 2026;\n“G” is—\n(a) the value certified by the VO as the amount which would have been certified under regulation 5(1) of the Improvement Relief Regulations for a qualifying period including 1st April 2026 were the old hereditament shown in a list for that date on the assumption that the relevant factors were as they were for 31st March 2026; or\n(b) where no such certification would have been made, zero;\n“R” is the total of the amounts which would have been the chargeable amounts for 1st April 2026 for the old hereditaments comprised or incorporated in the new hereditament if—\n(a) each of the old hereditaments were shown in a list for 1st April 2026;\n(b) the values of A for each of the hereditaments were the values found by applying the formula—\nF - G\n(c) the whole of each of the old hereditaments were occupied;\n(d) sections 47 (discretionary relief) and 49(1) (reduction or remission of liability) of, and paragraphs 2 (charitable rate relief) and 4 (small business rate relief) of Schedule 4ZA to, the Act did not apply to it for 1st April 2026;\n“J” is the value of A for the new hereditament for the 1st April 2026; and\n“S” is the total of the values found by applying the following formula in relation to each of the old hereditaments incorporated or comprised in the new hereditament—\nF - G",
  "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/3",
    "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."
}