{
  "url": "https://openlegislation.uk/rating-lists-valuation-date-england-order-2008/note",
  "json_url": "https://openlegislation.uk/rating-lists-valuation-date-england-order-2008/note.json",
  "legislation": "uksi/2008/216",
  "legislation_title": "The Rating Lists (Valuation Date) (England) Order 2008",
  "legislation_url": "https://openlegislation.uk/rating-lists-valuation-date-england-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nBy virtue of sections 41(2) and 52(2) of the Local Government Finance Act 1988 (“the 1988 Act”), non-domestic rating lists are to be compiled on 1st April in every fifth year after 1990. As a consequence, new lists will be required on 1st April 2010.\nParagraph 2(3)(b) of Schedule 6 to the 1988 Act gives the Secretary of State the power to specify the day by reference to which properties are to be valued for the purposes of compiling new lists. Article 2 of this Order specifies 1st April 2008 as that day for the purposes of the lists to be compiled for England on 1st April 2010.\nArticle 3 revokes the Rating Lists (Valuation Date) (England) Order 2003, which specified the day by reference to which properties were to be valued for the purposes of the lists compiled on 1st April 2005.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/216/note",
    "retrieved_at": "2026-10-29T03:37:18.777431+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."
}