Regulation 11 Application of regulation 12I1
England and Wales
Subject to paragraphs (3) and (4), regulation 12 applies to a defined hereditament for a relevant day which falls in F1a relevant year (“the day concerned”) if—
as regards the hereditament the day concerned is a chargeable day for which a chargeable amount would, but for these Regulations, fall to be determined under section 43, 45 or 54 of the Act; and
NCA is greater than BL and greater than (BL x AF).
For the purposes of paragraph (1)—
NCA is the notional chargeable amount for the hereditament for the relevant year within which the day concerned falls,
BL is the base liability for the hereditament for the relevant year within which the day concerned falls,
AF is the appropriate fraction for the hereditament for the relevant year within which the day concerned falls.
Regulation 12 does not apply where, on the day concerned, the chargeable amount for the defined hereditament is zero under F2paragraphs 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.
Regulation 12 does not apply where the Schedule (splits and mergers) applies to a defined hereditament in the year in which the creation day falls.
Annotations
Textual amendments
- F1
Word in reg. 11(1) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(1)(c), Sch. para. 26
- F2
Words in reg. 11(3) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 14(3) (with reg. 15)
Commencement
- I1
Reg. 11 in force at 23.12.2022, see reg. 2(2)