{
  "url": "https://openlegislation.uk/internal-drainage-boards-finance-regulations-1990/regulation-18",
  "json_url": "https://openlegislation.uk/internal-drainage-boards-finance-regulations-1990/regulation-18.json",
  "legislation": "uksi/1990/72",
  "legislation_title": "The Internal Drainage Boards (Finance) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/internal-drainage-boards-finance-regulations-1990",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Determination of values for apportionment",
  "text": "(1) Every board shall, before 15th February 1993 and in every subsequent year before 15th February, determine–\n(a) the aggregate annual value of the annual value properties in their district, and\n(b) the aggregate value of all other land in their district.\n(2) A determination under paragraph (1) shall be made in respect of the annual value properties or (as the case may be) the other land in the district of the board on the 31st December preceding the date on which the determination is to be made, and shall have effect for the purposes of any apportionment required to be made under regulation 10(3) or 15(3) in respect of the financial year following that in which the determination is to be made.\n(3) The value of land in a district other than agricultural land and agricultural buildings shall be taken to be–\n(a) in the case of a hereditament shown in the local non-domestic rating list of a charging authority on 1st April 1990, one-third of the relevant proportion of the rateable value shown for it in respect of that date in that list on 31st December 1992;\n(b) in the case of domestic property shown in a valuation list on 31st March 1990, one-third of the relevant proportion of the rateable value shown for it in the list on that date, multiplied by a factor of 6.73;\n(c) in the case of a hereditament, not being one to which sub-paragraph (a) above applies nor domestic property to which sub-paragraph (b) above applies, shown in the register of a board on 31st March 1990, one-third of the annual value shown for it in that register on that date multiplied by a factor of 8.02;\n(d) in the case of any land to which sub-paragraphs (a) to (c) above do not apply, the product of multiplying the area of the land (expressed in hectares and parts of a hectare) by a unit value per hectare representing the average value per hectare of all the land within the district to which sub-paragraphs (a) to (c) above apply, calculated by reference to the values determined in accordance with those sub-paragraphs.\n(4) In paragraph (3)(a) and (b) of this regulation, “relevant proportion” in relation to a rateable value means the proportion which the area of any part of the hereditament lying within a district bears to the total area of the hereditament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "uksi/1991/523",
      "affecting_title": "The Internal Drainage Boards (Finance) (Amendment) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/72/regulation/18",
    "retrieved_at": "2026-10-29T15:29:23.930448+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."
}