{
  "url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-no-2-amendment-regulations-1994/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-no-2-amendment-regulations-1994/regulation-2.json",
  "legislation": "uksi/1994/3122",
  "legislation_title": "The Non-Domestic Rating (Miscellaneous Provisions) (No. 2) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-no-2-amendment-regulations-1994",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Valuation on the contractor’s basis",
  "text": "(1) Regulation 2 of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 shall be amended in accordance with the following paragraphs.\n(2) For paragraph (1), substitute the following—\n“(1) Paragraph (2) of this regulation applies in relation to a hereditament shown in a non-domestic rating list compiled on 1st April 1990 the rateable value of which is being ascertained by reference to the notional cost of constructing or providing it or any part of it.”.\n(3) After paragraph (1), insert the following—\n“(1A) Paragraph (2A) of this regulation applies in relation to a hereditament shown in a non-domestic rating list compiled on 1st April 1995 the rateable value of which is being ascertained by reference to the notional cost of constructing or providing it or any part of it.”.\n(4) In paragraph (2), substitute, for “this regulation”, “paragraph (1) of this regulation”.\n(5) After paragraph (2), insert the following—\n“(2A) In applying the provisions of the Act referred to in paragraph (2) in circumstances where paragraph (1A) of this regulation applies, the appropriate rate shall be assumed to be—\n(a) in the case of an educational hereditament or a healthcare hereditament, 3.67%; and\n(b) in any other case, 5.5%.”.\n(6) In paragraph (3), after the definition of “educational hereditament”, insert the following—\n““healthcare hereditament” means a hereditament constructed or adapted wholly or mainly either—\n(a) for the reception or treatment of persons suffering from any illness, injury or infirmity; or\n(b) as a maternity home,\nand used for such a purpose.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1989/2303."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3122/regulation/2",
    "retrieved_at": "2026-10-29T13:21:21.636050+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."
}