Explanatory note

The Non-Domestic Rating (Chargeable Amounts) Regulations 1994, as respects the rating lists compiled on 1st April 1995, and the Non-Domestic Rating (Chargeable Amounts)(England) Regulations 1999, as respects rating lists compiled on 1st April 2000, provide that where the difference between the chargeable amount a ratepayer would apart from those regulations be liable to pay immediately after compilation of the relevant list and the chargeable amount the ratepayer was liable to pay immediately prior to that compilation is above or below specified figures, the ratepayer shall have the increase or decrease to his chargeable amount phased in.

These Regulations amend the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 to change the time limit for service of appeals against certification (regulation 2) and amend the Non-Domestic Rating (Chargeable Amounts)(England) Regulations 1999 to extend the time period for applications for a certificate of the rateable value that would have been shown in the list for the hereditament for the material day had the alteration described in regulation 27A of the 1999 regulations had effect from that day (regulation 6) and to extend the time period for appeals against certification (regulation 7).

These Regulations also amend the Non-Domestic Rating (Chargeable Amounts)(England) Regulations 1999 to provide that, for the purposes of transitional relief, registered community amateur sports clubs are treated in the same way as charities (regulations 4, 5 and 8). Registered community amateur sports clubs will from 1st April 2004 be entitled to mandatory rate relief by virtue of section 64 of the Local Government Act 2003 (c. 26).