Explanatory note

These Regulations make amendments to the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 (“the 1994 regulations”), which make provision for the five year period beginning on 1st April 1995 in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 as to the chargeable amount for which a ratepayer is liable in certain circumstances.

The regulations are made to adjust the chargeable amounts payable under the 1994 regulations in the light of rate relief for general stores and post offices in rural settlements, which takes effect from 1st April 1998 under Schedule 1 to the Local Government and Rating Act 1997. Regulation 2 provides for the determination of chargeable amounts, and regulation 3 for adjustments when a new hereditament is created on the splitting or merging of an existing hereditament or hereditaments.