# The Non-Domestic Rating (Chargeable Amounts) Regulations 1994, Regulation 10: Rules for determining chargeable amount


(1) For a hereditament to which this regulation applies, the chargeable amount for a chargeable day which is a relevant day shall be found in accordance with the rules prescribed in paragraphs (2) to (7) in place of the provisions of sections 43(4) to (6), 44 and 45(4) to (6) of the Act.
(2) Subject to paragraphs (4) and (6), the chargeable amount for the chargeable day shall be calculated by applying the formula—
(BL×AF)C
(3) For the purposes of this regulation —
(a) C is the number of days in the year in which the relevant day falls, and
(b) BL and AF have the meaning given in regulation 9(2) above.
(4) Where paragraph (5) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (2) by 5.
(5) This paragraph applies where, on the day concerned, the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
(6) Where paragraph (7) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (2) by 2, or, in a case where section 45(6) of the Act (unoccupied hereditaments of charities) applies, by dividing it by 10.
(7) This paragraph applies where, on the day concerned, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

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Source: https://www.legislation.gov.uk/uksi/1994/3279/regulation/10 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

