{
  "url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-amendment-england-regulations-2004",
  "json_url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-amendment-england-regulations-2004.json",
  "id": "uksi/2004/1494",
  "title": "The Non-Domestic Rating (Miscellaneous Provisions) (Amendment) (England) Regulations 2004",
  "short_title": "Non-Domestic Rating (Miscellaneous Provisions) 2004",
  "long_title": "Regulation 2 of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 makes provision in relation to valuation of non-domestic property by reference to the notional cost of constructing or providing a hereditament (“the contractor’s basis”), which is applied where there is no more direct evidence of rental value. Regulation 2 specifies the annual percentage rate to be applied in relation to the notional cost of construction. These Regulations amend that regulation, as respects England, in respect of hereditaments shown in a rating list prepared on or after 1st April 2005 by providing for the annual percentage to be 3.33% in the case of certain defence, educational or healthcare hereditaments and 5% in other cases.",
  "citation": "S.I. 2004/1494",
  "type": "uksi",
  "year": "2004",
  "number": "1494",
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  "date": "2004-06-07",
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      "title": "Local Government Finance Act 1988",
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  "changes_made_to": 0,
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2004/1494",
    "retrieved_at": "2026-10-29T05:24:14.047543+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."
}