# The Valuation for Rating (Plant and Machinery) (England) (Amendment) Regulations 2022, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Valuation for Rating (Plant and Machinery) (England) Regulations 2000 (“the 2000 Regulations”).
The 2000 Regulations specify assumptions which 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 in respect of plant and machinery. The Schedule to the 2000 Regulations prescribes four “classes” of plant and machinery which are to be assumed to be part of a hereditament for rating valuation purposes, with exceptions for certain specified cases.
Regulation 2 amends Class 1 in the Schedule to insert two further exceptions to the assumption that specified plant and machinery is part of a hereditament. These exceptions have effect in relation to days before 1st April 2035.
A regulatory impact assessment has not been prepared as this instrument amends an existing local tax regime.

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Source: https://www.legislation.gov.uk/uksi/2022/405/note (the official version)
Page: https://openlegislation.uk/valuation-for-rating-plant-and-machinery-england-amendment-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.