Regulation 9 Insertion of regulation 19

After regulation 18 (calculation of the amount to be disregarded: class E), insert—

“Change in rateable value on 1st April 2017

19.

(1)

This regulation applies where—

(a)

any circumstances regarding a relevant factor taken into account in determining the rateable value shown in a local list for a hereditament falling within a designated class for 1st April 2017, differ from the circumstances regarding that factor existing on 31st March 2017, and

(b)

consequently the rateable value shown for 1st April 2017 is different from that which would have been shown if the circumstances regarding that factor existing on 31st March 2017 had continued to exist on 1st April 2017.

(2)

Where this regulation applies, the relevant valuation officer must, on request by the authority, certify the rateable value which would have been shown for 1st April 2017 if that value had fallen to be determined as regards the relevant factor by reference to the circumstances existing on 31st March 2017.

(3)

Where this regulation applies, the references in regulations 7 (class B: existing renewable power stations, 8 (class C: renewable power stations created from class B hereditaments), 15 (calculation of the amount to be disregarded: class B) and 16 (calculation of the amount to be disregarded: class C) to a rateable value shown for 1st April 2017 are to be treated as references to the value certified by the relevant valuation officer in accordance with paragraph (2).

(4)

In this regulation “relevant factor” means—

(a)

any matter mentioned in paragraph 2(7) of Schedule 6 to the 1988 Act, or

(b)

the extent to which a hereditament is exempt from non-domestic rating.”.