Paragraph 3 Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2017I1

Subject to paragraph 6 (changes in the value of new hereditament: year of creation), where—

Subject to sub-paragraphs (3), (5), (7) F2, (8A), (9), (10A) and (10C), the chargeable amount for the chargeable day is calculated by applying the formula—

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.

This sub-paragraph applies where, on the day concerned, section 43(6) of the Act (charities and registered community amateur sports clubs) applies in relation to the hereditament.

Where sub-paragraph (6) applies, the chargeable amount for the chargeable day is found by—

This sub-paragraph applies where, on the day concerned, section 43(4B) of the Act (small business rate relief) applies in relation to the hereditament.

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 2.

This sub-paragraph applies where, on the chargeable day, section 43(6B) of the Act (general stores etc in rural settlements) applies in relation to the hereditament.

Where sub-paragraph (8B) applies, the chargeable amount for a chargeable day is found by multiplying the amount calculated in accordance with sub-paragraph (2) by F.

This sub-paragraph applies where, on the chargeable day, section 43(4F) of the Act (relief for telecommunications infrastructure) applies in relation to the hereditament.

Where sub-paragraph (10) 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 an order by the Secretary of State under section 45(4A) of the Act (reduction in chargeable amount for unoccupied hereditaments).

This sub-paragraph applies where, on the chargeable day—

Where sub-paragraph (10B) applies, the chargeable amount for a chargeable day is found by multiplying the amount calculated in accordance with sub-paragraph (2) by T.

This sub-paragraph applies where, on the chargeable day, section 45(4D) of the Act (relief for telecommunications infrastructure) applies in relation to the hereditament.

Where sub-paragraph (10D) applies, the chargeable amount for a chargeable day is found by multiplying the amount calculated in accordance with sub-paragraph (2) by T.

This sub-paragraph applies where, on the chargeable day, section 54ZA(1) of the Act (relief for telecommunications infrastructure) applies in relation to a description of hereditament.

For the purposes of this paragraph—

• E is the amount prescribed under section 44(9)(a) of the Act (occupied hereditaments: supplementary) for the year beginning on 1st April 2017;

• F5F is the amount prescribed, or calculated in accordance with provision prescribed, by the Secretary of State under section 44(10) of the Act for the relevant day;

• R is the total of the amounts which would have been the chargeable amounts for 1st April 2017 for the old hereditaments comprised or incorporated in the new hereditament if—

  1. (a)

     each of the old hereditaments were shown in a list for 1st April 2017;

  2. (b)

     the rateable value for each were the value certified by the appropriate valuation officer to be the rateable value which would have been shown in a list for that day on the assumption that the relevant factors were as they were for 31st March 2017;

  3. (c)

     the whole of each of the old hereditaments were occupied;

  4. (d)

     F6sections 43(4B)(a) (small business rate relief), 43(4F) (relief for telecommunications infrastructure), 43(6) (charities or registered community amateur sports clubs), 43(6B) (general stores etc in rural settlements), 47 (discretionary relief), 49(1) (reduction or remission of liability) and 54ZA(1) (relief for telecommunications infrastructure) of the Act did not apply to them for 1st April 2017;

• J is the rateable value shown in a list for the new hereditament for the 1st April 2017; F7...

• S is the total of the values certified by the appropriate valuation officer to be the rateable values which would have been shown in a list for 1st April 2017 for the old hereditaments incorporated or comprised in the new hereditament if they were shown in a list for that date on the assumption that the relevant factors were as they were for 31st March 2017 F8; and

• T is—

  1. (a)

     in relation to sub-paragraph (10A), the amount prescribed, or calculated in accordance with provision prescribed, by the Secretary of State under section 45(4D) of the Act for the relevant day;

  2. (b)

     in relation to sub-paragraph (10C), the amount prescribed, or calculated in accordance with provision prescribed, by the Secretary of State under section 54ZA(3) of the Act for the relevant day.