{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-12",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-12.json",
  "legislation": "uksi/1994/3279",
  "legislation_title": "The Non-Domestic Rating (Chargeable Amounts) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Special authorities: special cases",
  "text": "(1) This regulation applies in relation to a defined hereditament which fulfils the conditions in regulation 9(1), and which is situated in the area of a special authority, for a relevant year for which the non-domestic rating multiplier set by the special authority is different from the non-domestic rating multiplier for the year.\n(2) Subject to paragraphs (4) and (6), in any relevant year where this regulation applies and D exceeds B, the chargeable amount for a chargeable day which is a relevant day for the hereditament shall, in place of the provisions of sections 43(4) to (6), 44 and 45(4) to (6) of the Act, be calculated by applying the formula—\n(BL×AF)C+((D-B)×J)C\n(3) For the purposes of this regulation —\n(a) J is the rateable value shown for the hereditament in the list for 1 April 1995,\n(b) D is the non-domestic rating multiplier of the special authority concerned for the relevant year in which the chargeable day falls,\n(c) B is the non-domestic rating multiplier for the relevant year in which the chargeable day falls,\n(d) C is the number of days in the relevant year, and\n(e) BL and AF have the meaning they have in regulation 9(2).\n(4) In any relevant year where this regulation and paragraph (5) apply and D exceeds B, the chargeable amount for a chargeable day which is a relevant day for the hereditament shall be found by dividing the amount calculated in accordance with paragraph (2) by 5.\n(5) This paragraph applies where, on the chargeable day, 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).\n(6) In any relevant year where this regulation and paragraph (7) apply and D exceeds B, the chargeable amount for a chargeable day which is a relevant day for the hereditament 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 the amount calculated in accordance with paragraph (2) by 10.\n(7) This paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.\n(8) Subject to paragraphs (9) and (10) where this regulation applies and in any relevant year D is less than B, the chargeable amount for the chargeable day which is a relevant day for the hereditament shall be calculated by applying the formula—\n(BL×AF)C×DB\n(9) In any relevant year where this regulation and paragraph (5) apply and D is less than B, the chargeable amount for the chargeable day which is a relevant day for the hereditament shall be found by dividing the amount calculated in accordance with paragraph (8) by 5.\n(10) In any relevant year where this regulation and paragraph (7) apply and D is less than B, the chargeable amount for a chargeable day which is a relevant day for the hereditament shall be found by dividing the amount calculated in accordance with paragraph (8) by 2, or, in a case where section 45(6) of the Act (unoccupied hereditaments of charities) applies, by dividing the amount calculated in accordance with paragraph (8) by 10.\n(11) Where one or more of the following provisions apply —\n(a) regulation 13 (special authorities: change in rateable value after 1 April 1995),\n(b) regulation 16 (hereditaments losing Crown exemption),\n(c) regulation 17 (partly occupied hereditament),\n(d) paragraph 5 of Schedule 1 (altered hereditaments: change in rateable value);\n(e) paragraph 11 of Schedule 2 (rateable value: hereditament split or merged after 1 April 1995);\n(f) paragraph 9 of Schedule 3 (chargeable amount for former central list hereditament),\nthis regulation applies subject to the modifications made in the regulation or paragraph concerned.\n(12) For a hereditament to which this regulation and Schedule 2 (splits and mergers) apply, the chargeable amount for a chargeable day in the year in which the creation day falls shall be found in accordance with Schedule 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3279/regulation/12",
    "retrieved_at": "2026-10-29T13:19:38.249689+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}