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Regulation 16 Hereditament losing Crown exemption

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This regulation applies to a hereditament which becomes subject to rating under Part III of the Act for a relevant day if the following conditions are fulfilled —

(a)

on the immediately preceding day the hereditament was occupied or owned by or on behalf of the Crown for public purposes, and

(b)

a contribution fell, or if the hereditament were occupied would have fallen, to be made by the Crown in aid of non-domestic rates for that day.

(2)

Where this regulation applies, in the application of these Regulations on or after the relevant day —

(a)

any day for which, but for any rules as to Crown exemption from rating applying to the hereditament, the hereditament would have been shown in the list shall be treated as a day on which it was so shown;

(b)

the rateable value for a relevant day shall be the value, certified by the appropriate valuation officer, to be the rateable value which would have been shown in the list for that day but for any rules as to Crown exemption from rating applying to the hereditament;

(c)

any value which would have been certified by the appropriate valuation officer under these Regulations but for the exemption shall be treated as such value as is certified by the appropriate valuation officer;

(d)

for the purposes of regulations 5(1) and 6(1), paragraph 9 of Schedule 7A to the Act is to be treated as applying or not applying for 31 March 1995 in respect of the hereditament if, but for any rules as to Crown exemption from rating applying to the hereditament for that day, paragraph 9 of Schedule 7A to the Act would have applied or, as the case may be, would not have applied for that day;

(e)

for the purposes of regulation 5(2) to (4) of these Regulations, regulation 7(2) (increase in rateable value) or (4) (decrease in rateable value) of the 1990 Regulations is to be treated as applying or not applying for 31 March 1995 in respect of the hereditament if, but for any rules as to Crown exemption from rating applying to the hereditament for that day, paragraph 9 of Schedule 7A to the Act would have applied or, as the case may be, would not have applied for that day;

(f)

for the purposes of regulation 5, the base liability and appropriate fraction which, but for any rules as to Crown exemption from rating applying to the hereditament, would have been the base liability and appropriate fraction for the hereditament for 31 March 1995 determined as mentioned in that regulation shall be treated as being that base liability and that appropriate fraction for the hereditament.

(3)

For the purposes of determining, under paragraph (2)(e) above, the base liability which, but for any rules as to Crown exemption from rating applying to the hereditament, would have been the base liability for 31 March 1995, the appropriate valuation officer shall certify any value which, but for those rules, would have been required for that purpose under Schedule 7A of the Act (as modified, where appropriate, by the 1990 Regulations).