{
  "url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-4",
  "json_url": "https://openlegislation.uk/non-domestic-rating-chargeable-amounts-regulations-1994/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Notional chargeable amount",
  "text": "(1) The notional chargeable amount for a defined hereditament for a relevant year shall be found by applying the formula—\nA×B\n(2) For the purposes of this regulation —\n(a) A is the rateable value shown for the hereditament for 1 April 1995 in the list, and\n(b) B is the non-domestic rating multiplier for the relevant year.\n(3) Where regulation 14 (change in rateable value change of circumstances on 1 April 1995) applies, this regulation applies subject to the modifications made in that regulation.\n(4) For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 3 of that Schedule applies for finding the notional chargeable amount.\n(5) For a hereditament to which Schedule 2 (splits and mergers) applies, paragraph 8 of that Schedule applies for finding the notional chargeable amount.\n(6) For a hereditament to which Schedule 3 (class of central list hereditaments splitting from 1 April 1995) applies, paragraph 8 of that Schedule applies for finding the notional chargeable amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1996/911",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996"
    },
    {
      "type": "added",
      "affecting": "uksi/1996/3214",
      "affecting_title": "The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3279/regulation/4",
    "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."
}