# The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018, Regulation 5: Calculation of the amount of T for unoccupied hereditaments in a local list


(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—
1− CRV RV where—
CRV 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
RV is the rateable value shown for the hereditament in the local list for the day.
(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—
(a) to new fibre;
(b) any plant and machinery intended to be used in connection with new fibre; and
(c) the proportion of the hereditament which is exclusively occupied by (a) or (b).

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Source: https://www.legislation.gov.uk/uksi/2018/425/regulation/5 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-telecommunications-infrastructure-relief-england-regulations-2018/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.