Explanatory note

These Regulations make provision, further to that made in the Non-Domestic Rating (Transitional Period) Regulations 1990 (“the principal Regulations”), in respect of the transition between the amounts of rates payable in respect of certain non-domestic property under the General Rate Act 1967 (c. 9), and under the Local Government Finance Act 1988.

Regulation 2 adjusts, in relation to composite hereditaments with rateable values above £499 but below £15,000 in Greater London and £10,000 elsewhere, the steps by which rate bills are to increase. With effect from 1st April 1991, they will increase by stages of 10 rather than 15 per cent (adjusted, as before, by references to changes in the retail prices index).

Regulation 3 prevents owners of premises from losing the benefit of transitional arrangements by reason of the premises' temporary use for the sale of Christmas goods for charities.

Regulation 4 supplements regulation 11 of the principal Regulations. It secures that transfer of certain property formerly owned by the Inner London Education Authority to educational institutions does not affect the operation of the transitional arrangements in respect of that property.

Regulation 5 secures that transfers between bodies discharging health service functions attract the transitional arrangements.

Regulation 6 provides for substitution of new certifications by valuation officers where a previous certification is found to be inaccurate. It also requires a valuation officer certifying a value to send a copy of any certification to the appropriate ratepayer.