{
  "url": "https://openlegislation.uk/valuation-for-rating-former-enterprise-zones-regulations-1991/note",
  "json_url": "https://openlegislation.uk/valuation-for-rating-former-enterprise-zones-regulations-1991/note.json",
  "legislation": "uksi/1991/278",
  "legislation_title": "The Valuation for Rating (Former Enterprise Zones) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-former-enterprise-zones-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nBy virtue of paragraph 19 of Schedule 5 to the Local Govemment Finance Act 1988, hereditaments are exempt from non-domestic rates to the extent that they are situated in enterprise zones. When an area loses its status as an enterprise zone, hereditaments subject to non-domestic rating (other than those required to be entered on a central non-domestic rating list) will fall to be entered on the local non-domestic rating list, and their rateable values to be assessed by reference to the rent a hypothetical tenant would pay for the hereditament as at a certain date (1st April 1988 in relation to the current list).\nBy virtue of these Regulations the existence of enterprise zones is to be disregarded in making an assessment in relation to so much of a hereditament as was situated in a former zone.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/278/note",
    "retrieved_at": "2026-10-29T14:51:27.652986+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."
}