# The Non-Domestic Rating (Chargeable Amounts) Regulations 1994, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provision for the period of five years beginning on 1 April 1995, in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 (“the 1988 Act”), as to the chargeable amount for which a ratepayer is liable in certain circumstances. They also make provisions as to the giving of certificates by valuation officers.
Part II of the Regulations makes provision for the chargeable amount (which is the amount by reference to which a ratepayer’s liability is established) where the hereditament in question is shown in the local list (see section 42 of the 1988 Act) and where the conditions in Part II are met. Regulation 3 defines the hereditaments to which Part II of the Regulations applies. Regulations 4 to 8 give meanings to the terms used in determining whether the rules in Part II apply in place of the rules in section 43 or 45 of the 1988 Act. Regulation 10 specifies the rules for determining the chargeable amount in certain defined cases. Regulations 11 to 13 deal with cases which vary from the principal case dealt with in regulation 10.
Schedule 1 deals with the case where as a result of structural alteration a hereditament is deleted from the list and comes back into it again after 1 April 1995. Schedule 1 specifies different elements of the calculation in some cases and modifies the provisions of the Regulations in others.
Schedule 2 deals with the case where a hereditament in the local list splits or is merged with one or more other hereditaments. In such a case, the provisions of Schedule 2 have effect in place of those in Part II of the Regulations.
Part III deals with various specific cases of hereditaments shown in the local list.
Part IV of the Regulations makes rules with similar effect to those in Part II for the case of hereditaments shown in the central list, the rateable value of which is assessed under the rules in paragraphs 2 to 2B of Schedule 6 to the 1988 Act. Provisions as to the central list, designated persons and prescribed hereditaments are in sections 52 to 54 of the 1988 Act.
Part V makes provision for classes of hereditaments shown in the central list the rateable value for which is, for 1994/5, determined by an order made under paragraph 3(2) of Schedule 6 to the 1988 Act.
Parts IV and V are applied with modifications by Schedules 3 to 5 to the Regulations. Schedule 3 deals with the case where a class of hereditaments shown in the central list for 31 March 1995 splits with effect from 1 April 1995, with some of the hereditaments comprised in the class remaining in the central list and others being shown in local lists.
Schedule 4 makes special provision for cases where the class of hereditaments shown in the central list as respects a designated person for 1 April 1995 differs from the class shown for 31 March 1995 because of regulations made under section 64(3) of the 1988 Act which treat the former hereditaments as a single hereditament.
Schedule 5 provides for the case where the class of hereditaments shown in the central list for 1 April 1995 differs from the class shown for 31 March 1995 because of the merger of the class shown for 31 March 1995 with hereditaments which on that date were shown in local rating lists.
Regulation 35 makes provision about certification by the appropriate valuation officer (defined in regulation 2) of certain values which are required under the Regulations to be certified. Regulation 36 makes provision about appeals against certification.

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Source: https://www.legislation.gov.uk/uksi/1994/3279/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.