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Regulation 19 Change in rateable value ...F1F7

(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 F2the day on which the list is compiled, differ from the circumstances regarding that factor existing on F3the day before the day on which that list is compiled, and

(b)

consequently the rateable value shown for the day on which the list is compiled is different from that which would have been shown if the circumstances regarding that factor existing on the day before the day on which that list is compiled had continued to exist on the day on which the list is compiled.

(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 F4the day on which the list is compiled if that value had fallen to be determined as regards the relevant factor by reference to the circumstances existing on F5the day before the day on which that list is compiled.

(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 F6a day on which a list is compiled 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.

Annotations

Textual amendments

F1

Reg. 19 inserted (14.12.2017) by The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2017 (S.I. 2017/1132), regs. 1, 9

F2

Words in reg. 19(1) substituted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 9(3)(a)

F3

Words in reg. 19(1) substituted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 9(3)(b)

F4

Words in reg. 19(2) substituted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 9(3)(a)

F5

Words in reg. 19(2) substituted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 9(3)(b)

F6

Words in reg. 19(3) substituted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 9(4)

F7

Words in reg. 19 heading omitted (1.4.2024) by virtue of The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 9(2)