{
  "url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023/note",
  "json_url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023/note.json",
  "legislation": "uksi/2023/240",
  "legislation_title": "The Valuation for Rating (Coronavirus) (England) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations – which apply to a rating list compiled on 1st April 2023 for England – specify assumptions that are to be made when applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988 (“the 1988 Act”).\nThe rateable values of non-domestic hereditaments are reassessed when a new rating list is compiled. Pursuant to the Rating Lists (Valuation Date) (England) Order 2020 (S.I. 2020/832), the valuation date for non-domestic hereditaments shown in a list compiled on 1st April 2023 was 1st April 2021. However, in accordance with paragraph 2 of Schedule 6 to the 1988 Act, certain specified matters may result in an alteration to a hereditament’s rateable value prior to the next revaluation (a “material change of circumstances”).\nFor these purposes, when determining the rateable value of a hereditament for any day on or after 1st April 2023 regulation 3, which applies to the class of hereditaments specified in paragraph (1), provides that certain factors concerning SARS-CoV-2 are assumed to remain the same as they were on 1st April 2021. The factors are legislation; provisions made under and given effect by legislation; advice or guidance given by a public authority. Anything done by a person on or after 1st April 2021, with a view to complying with such legislation, advice or guidance, should be assumed not to have occurred.\nRegulation 3(3) provides exceptions where any of those factors affect the physical state of a hereditament or its locality; the quantity of minerals or other substances extracted from the hereditament; or the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament. Accordingly, these matters may be taken into account when considering whether a material change of circumstances has occurred.\nAn impact assessment has not been produced for this instrument as it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/240/note",
    "retrieved_at": "2026-10-28T21:48:39.617672+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."
}