{
  "url": "https://openlegislation.uk/non-domestic-rating-telecommunications-infrastructure-relief-england-regulations-2018/regulation-5",
  "json_url": "https://openlegislation.uk/non-domestic-rating-telecommunications-infrastructure-relief-england-regulations-2018/regulation-5.json",
  "legislation": "uksi/2018/425",
  "legislation_title": "The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-telecommunications-infrastructure-relief-england-regulations-2018",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Calculation of the amount of T for unoccupied hereditaments in a local list",
  "text": "(1) The amount of T prescribed for the purposes of section 45(4D) of the Act is the amount calculated in accordance with the formula—\n1− CRV RV where—\nCRV is the proportion of the rateable value shown for the hereditament in a local list that is certified by the appropriate valuation officer in accordance with paragraph (3); and\nRV is the rateable value shown for the hereditament in the local list for the day.\n(2) Where, in relation to a hereditament, the condition in regulation 3(1) is satisfied, the appropriate valuation officer must certify the proportion of the rateable value shown for the hereditament in a local list which appears to that officer to be attributable—\n(a) to new fibre;\n(b) any plant and machinery intended to be used in connection with new fibre; and\n(c) the proportion of the hereditament which is exclusively occupied by (a) or (b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/425/regulation/5",
    "retrieved_at": "2026-10-28T22:59:33.203631+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."
}