# The Non-Domestic Rating (Multiple Moorings) Regulations 1992, Note: Explanatory note


(This note is not part of the Regulations)
Provision is made by and under Part III of the Local Government Finance Act 1988 (“the 1988 Act”) for the compilation and alteration of local non-domestic rating lists for purposes of non-domestic rating under that Part. These Regulations allow special provision to be made, in compiling and altering such lists, for moorings and certain other land.
Regulations 2 and 3 provide that, if a valuation officer so decides, two or more moorings which are not domestic property as defined for the purposes of Part III of the 1988 Act and which are, or may be, occupied by persons other than the owner (and accordingly, would otherwise fall to be shown in a local non-domestic rating list as separate hereditaments), may be treated (together with adjacent moorings and other land owned and occupied by the same person) as a single hereditament in the occupation of the owner. While such a decision is in force the owner of the single hereditament is subject to a non-domestic rate in respect of it.
Regulation 4 requires a valuation officer who has so decided to supply the owner of the single hereditament with a copy of the information shown in the list and certain other information. Regulation 5 requires a valuation officer, if so requested, to supply that information to any person who, but for the valuation officer’s decision, would have been the rateable occupier of any part of the single hereditament.

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Source: https://www.legislation.gov.uk/uksi/1992/557/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-multiple-moorings-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.