United Kingdom Statutory Instruments

(4) This paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.

(5) Where paragraph (6) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula -

(C × 5).

(6) This paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.

(7) Where paragraph (8) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula -

(C × E).

(8) This paragraph applies where, on the day concerned, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.

(9) Where paragraph (10) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula -

(C × 2).

(10) This paragraph applies where, on the day concerned, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

(11) Where paragraph (12) applies, paragraph (2) shall have effect as regards the hereditament for the day as if the reference in that paragraph to the formula -

(C × 2).

(12) This paragraph applies where, on the day concerned, the conditions in section 45(1) and 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled as respects the hereditament.

(13) Where this regulation applies and D_S_A is less than D, then where the chargeable amount for the chargeable day for the hereditament is calculated in accordance with these Regulations, the chargeable amount shall be multiplied by the formula -

(C × 10).

D_S_A

(14) For the purposes of this regulation -

D is the small business non-domestic rating multiplier for the year in which the chargeable day falls;

C is the number of days in the relevant year;

E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls; and

N is the rateable value shown for the hereditament in the local list for the day.

PART 2
Chargeable Amounts
Notional chargeable amount
5. - (1) Subject to paragraphs (3) to (5), the notional chargeable amount for a defined hereditament for a relevant year shall be the amount found by applying the formula -

A × D.

(2) For the purposes of this regulation -

A is -

D is the small business non-domestic rating multiplier for the relevant year.

    (3) Where regulation 13 (change in rateable value on 1st April 2005) applies, references in this regulation to rateable value shall have effect subject to the modifications made in paragraph (2) of that regulation.

    (4) For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 4 of that Schedule shall have effect for finding the notional chargeable amount.

    (5) For a hereditament to which Schedule 2 (splits and mergers) applies, paragraph 7 of that Schedule shall have effect for finding the notional chargeable amount.

Base liability for 2005-06 for a hereditament subject to previous transitional provisions
     6. - (1) Subject to paragraph (3), this regulation applies to a defined hereditament for the relevant year beginning in 2005 if the chargeable amount for the hereditament for 31st March 2005 was determined under the 1999 Regulations.

    (2) Where this regulation applies the base liability shall be found by applying the formula -

CA × 365.

(3) Where, as respects a hereditament, CA is zero, the base liability for the hereditament for the relevant year shall be found by applying the formula -

Y × Z.

(4) For the purposes of this regulation -

CA is the amount which would have been the chargeable amount for the hereditament for 31st March 2005 calculated in accordance with the 1999 Regulations on the assumption that -

Y is -

Z is the non-domestic rating multiplier for the financial year beginning in 2004.

Base liability for 2005-06 for a hereditament outside previous transitional provisions
7. - (1) Subject to paragraph (3), this regulation applies to a defined hereditament if the chargeable amount for the hereditament for 31st March 2005 was not determined under the 1999 Regulations.

(2) Where this regulation applies, the base liability for the hereditament for the relevant year shall be found by applying the formula -

Y × Z,

where -

Y is -

Z is the non-domestic rating multiplier for the financial year beginning in 2004.

(3) For a hereditament to which Schedule 1 (altered hereditaments) applies, paragraph 3 of that Schedule shall have effect for finding the base liability.

Base liability for years subsequent to 2005-06
8. - (1) Subject to paragraph (2), the base liability for a defined hereditament for a relevant year (the year concerned) beginning after the first relevant year of the relevant period shall be found by applying the formula -

BL × AF,

where -

BL is the base liability for the hereditament for the relevant year immediately preceding the year concerned, and

AF is the appropriate fraction for the hereditament for the relevant year immediately preceding the year concerned.

(2) For a hereditament to which Schedule 2 (splits and mergers) applies, paragraphs 8 and 9 of that Schedule shall apply for finding the base liability.

Appropriate fraction
9. - (1) Subject to paragraph (5), the appropriate fraction for a defined hereditament for a relevant year shall be found by applying the formula -

X × Q

100.

(2) For the purposes of this regulation -

then -

(b) where the notional chargeable amount for the hereditament for the relevant year exceeds the base liability for the hereditament for the year and -

then -

(3) For the purposes of this regulation -

then -

(b) where the notional chargeable amount for the hereditament does not exceed the base liability for the year and -

then -

(4) For the purposes of this regulation -

D(1)

D(2);

(5) For a hereditament to which one or more of the following provisions apply -

this regulation shall have effect subject to the modifications made by the provision concerned.

Application of regulation 11
10. - (1) Subject to paragraph (3), Regulation 11 applies to a defined hereditament to which this Part applies for a relevant day (the day concerned) if -

(a) as regards the hereditament the day concerned is a chargeable day for which a chargeable amount would, but for these Regulations, fall to be determined under section 43, 45 or 54 of the Act; and

(b) NCA is -

(2) For the purposes of paragraph (1) -

(a) NCA is the notional chargeable amount for the hereditament for the relevant year within which the day concerned falls,

(b) BL is the base liability for the hereditament for the relevant year within which the day concerned falls,

(c) AF is the appropriate fraction for the hereditament for the relevant year within which the day concerned falls.

    (3) Where paragraph 4 of Schedule 1 (altered hereditaments) applies, this regulation shall have effect subject to the modification made by that paragraph.

    (4) Regulation 11 shall not apply where Schedule 2 (splits and mergers) applies to a hereditament, in the year in which the creation day falls.

    (5) Regulation 11 shall not apply to a defined hereditament for the day concerned if -

(a) as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 9(2)(a) or (b), and

(b) as respects the day concerned, the value of X for the purposes of determining the appropriate fraction falls to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 9(3)(a) or (b);

or if -

(i) as respects a relevant day falling before the day concerned, the value of X for the purposes of determining the appropriate fraction fell to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, fell after that alteration to be determined) in accordance with regulation 9(3)(a) or (b), and

(ii) as respects the day concerned, the value of X for the purposes of determining the appropriate fraction falls to be determined (or if determined again following an alteration of the local or central list in accordance with regulations made under the Act, falls after that alteration to be determined) in accordance with regulation 9(2)(a) or (b).

Rules for determining chargeable amount
     11. - (1) Where this regulation applies to a hereditament shown in a local list, the chargeable amount for a chargeable day which is a relevant day shall be found in accordance with paragraphs (3) to (11) in place of the provisions of sections 43(4) to (6A)[4], 44 and 45(4) to (6) of the Act.

    (2) Where this regulation applies to a hereditament shown in the central list, the chargeable amount as respects the designated person for the description of hereditaments of which it forms the whole or part for a chargeable day which is a relevant day shall be found in accordance with paragraph (12) in place of the provisions of section 54(4) to (7) of the Act.

    (3) Subject to paragraphs (4), (6), (8) and (10), the chargeable amount for the chargeable day shall be calculated by applying the formula -

(BL × AF),
	+ U
C.

    (4) Where paragraph (5) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 5.

    (5) This paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.

    (6) Where paragraph (7) applies, the chargeable amount for a chargeable day shall be found by -

    (7) This paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.

    (8) Where paragraph (9) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 2.

    (9) This paragraph applies where, on the day concerned, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.

    (10) Where paragraph (11) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with paragraph (3) by 2, or, in a case where the conditions in section 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled as respects the hereditament, by dividing it by 10.

    (11) This paragraph applies where, on the day concerned, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

    (12) The chargeable amount for a chargeable day shall be calculated by applying the formula -

(A × B)
	+ H
C.

(13) For the purposes of this Regulation -

A is the amount certified by the appropriate valuation officer to be the portion of the rateable value shown for the day in the central list against the name of the designated person which is not attributable to hereditaments to which this regulation applies;

B is the non-domestic rating multiplier for the relevant year in which the day falls;

BL and AF have the meanings given by regulation 10(2);

C is the number of days in the relevant year;

D is the small business non-domestic rating multiplier for the relevant year in which the day falls;

E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls;

H is the aggregate for the day of the amounts found by applying the formula -

(BL × AF)
	+ U
C

to each hereditament to which this regulation applies shown for the day in the central list against the name of the designated person;

N is the rateable value shown for the hereditament in the local or central list for the day; and

U is the amount found by applying the formula -

((B - D) × N)

(14) For a hereditament to which one or more of the following provisions apply -

this regulation shall have effect subject to the modifications made in the provision or provisions concerned.

Change in rateable value after 1st April 2005
12. - (1) Paragraph (2) applies in respect of a defined hereditament in a case where regulation 11 applies and for a day after 1st April 2005 the rateable value shown in the local list for the hereditament is greater than that shown for it for 1st April 2005.

(2) Where this paragraph applies, regulation 11 shall have effect as regards the hereditament for the day as if the reference in that regulation to the formula -

(BL × AF)
	+ U
C

(3) Paragraph (4) applies in respect of a defined hereditament in a case where regulation 11 applies and for a day after 1st April 2005 the rateable value shown in the local list for the hereditament is less than that shown for 1st April 2005.

(4) Where this paragraph applies, regulation 11 shall have effect as regards the hereditament for the day as if the reference in that regulation to the formula -

(BL × AF) + ((N - J) × D)
	+ U
C.

(BL × AF)
	+ U
C

(5) For the purposes of the provisions substituted by paragraphs (2) and (4) -

(BL × AF × N)
	+ U
(C × J).

C is the number of days in the relevant year in which the relevant day falls;

D is the small business non-domestic rating multiplier for the relevant year in which the relevant day falls;

J is the rateable value shown for the hereditament in the local list for 1st April 2005;

N is the rateable value shown for the hereditament in the local list for the day;

U has the meaning given by regulation 11; and

BL and AF have the meanings given by regulation 10(2).

(6) Paragraph (7) applies in respect of a defined hereditament in a case where regulation 11 applies and for a chargeable day after 1st April 2005 -

(7) Where this paragraph applies, regulation 11 shall have effect as regards the defined hereditament for the chargeable day as if the reference to the formula -

(A × B)
	+ H
C

(8) For the purposes of this paragraph and paragraph (7) -

(A × B)
	+ H + I + K
C.

A, B, C and D have the meaning given by regulation 11;

H is the aggregate for the chargeable day of the amounts found by applying the formula -

(BL × AF)
	+ U
C

to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which regulation 11 applies but to which paragraph (7) does not apply;

I is the aggregate for the chargeable day of the amounts found by applying the formula -

(BL × AF) + ((N - J) × D)
	+ U
C

to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which paragraph (7) applies and for which the value attributable for the day is greater than the value attributable for 1st April 2005;

J is the value certified by the appropriate valuation officer to be the value attributable to the hereditament for 1st April 2005;

K is the aggregate for the chargeable day of the amounts found by applying the formula -

(BL × AF × N)
	+ U
(C × J)

to each hereditament for which a value is included in the rateable value shown for the day in the central list against the name of the designated person to which paragraph (7) applies and for which the value attributable for the day is less than the value attributable for 1st April 2005;

N is the value certified by the appropriate valuation officer to be the value attributable to the hereditament for the chargeable day;

U has the meaning given by regulation 11; and

BL and AF have the meaning given by regulation 10(2).

    (9) For the purposes of paragraphs (7) and (8), in relation to a defined hereditament the value attributable for a day is to be taken to be the rateable value which would have been shown for the hereditament in the central list for the day if the hereditament had been the only hereditament of the designated person shown in that list for that day.

    (10) A certification of value by the appropriate valuation officer in respect of a defined hereditament for a day shall be treated as applicable for each day in the period commencing on that day and ending on the day immediately preceding any further certification under this regulation in respect of that hereditament.

    (11) For a hereditament to which one or more of the following provisions apply -

this regulation shall have effect subject to the modification made by the provision concerned.

Change in rateable value on 1st April 2005
     13. - (1) This regulation applies where any circumstances regarding a relevant factor taken into account in determining the rateable value shown for a defined hereditament for 1st April 2005 in the local list differ from the circumstances regarding that factor existing on 31st March 2005, so that the rateable value shown for 1st April 2005 is different from that which would have been shown if the circumstances regarding that factor existing on 31st March 2005 continued to exist on 1st April 2005.

    (2) Where this regulation applies, the references in regulations 5 (notional chargeable amount) and 9 (appropriate fraction) to a rateable value shown for 1st April 2005 shall be treated as references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31st March 2005.

    (3) Where this regulation and regulation 11 apply, regulation 12 (change in rateable value after 1st April 2005) shall have effect as if -

(a) the reference in regulations 12(1), (3) and (5) to a rateable value shown for 1st April 2005 were references to the value certified by the appropriate valuation officer to be the rateable value which would have been shown for that day if that value had fallen to be determined as regards that factor by reference to the circumstances existing on 31st March 2005, and

(b) the references in regulations 12(1) and (3) to the rateable value for a day after 1st April 2005 were treated as including a reference to the rateable value actually shown for 1st April 2005.

Partly-occupied hereditaments
14. - (1) As regards a relevant day and a defined hereditament in relation to which an apportionment under section 44A[5] of the Act (partly-occupied hereditaments) is applicable, any chargeable amount for the day as respects the hereditament found in accordance with regulation 11 or Schedule 2 (as modified by any provision of these Regulations) shall be treated as multiplied by A and divided by P.

(2) In paragraph (1) -

A is the amount found under section 44(2) of the Act, as substituted by section 44A(7) or (9) (as the case may be) for the relevant day as respects the hereditament, and

P is the rateable value shown for the hereditament under section 42(4) of the Act.

PART 3
Miscellaneous
Certificates for changes in rateable value: 1st April 2005
15. - (1) - This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in the local or central list in relation to a hereditament for 1st April 2005 is inaccurate on any grounds other than solely on the grounds of a material change of circumstances which occurred on that day. (2) Where this regulation applies the appropriate valuation officer shall certify -

(3) Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations shall have effect -

as if that rateable value had been the value shown in the local or central list for 1st April 2005.

Certificates for change in rateable value: 31st March 2005
16. - (1) This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in the local or central list in relation to a hereditament for 31st March 2005 is inaccurate.

(2) Where this regulation applies the appropriate valuation officer shall certify -

(a) that this regulation applies; and

(b) the rateable value that should have been shown in the local or central list for the hereditament for 31st March 2005.

(3) Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations, and, for the purposes only of calculating base liability under these Regulations, the provisions of the 1999 Regulations, shall have effect -

(a) where the rateable value so certified is lower than that shown in the local or central list for 31st March 2005, in relation to 1st April 2005 and any subsequent relevant day;

(b) where the rateable value so certified is greater than that shown in the local or central list for 31st March 2005 and -

as if that rateable value had been the value shown in the local or central list for 31st March 2005.

Certification: splits and mergers prior to 1 April 2005
17. - (1) This regulation applies where -

(a) on a day before 1st April 2005 a hereditament ("new hereditament") comes into existence by virtue of -

(b) the new hereditament is first shown in a list on 1st April 2005.

(2) Where this regulation applies the appropriate valuation officer shall certify -

(a) that this regulation applies; and

(b) the rateable value that should have been shown in the local or central list for the new hereditament for 31st March 2005.

(3) Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), these Regulations, and, for the purposes only of calculating base liability under these Regulations, the 1999 Regulations, shall have effect in relation to 1st April 2005 and any subsequent relevant day, as if -

(a) the new hereditament had come into existence on 31st March 2005;

(b) the new hereditament had been shown in the list for that day; and

(c) the value certified under paragraph (2) had been the value shown in the local or central list for that day.

Certificates: general
     18. - (1) The appropriate valuation officer shall certify the values which fall to be certified by him under these Regulations as soon as practicable after the circumstances calling for the certification come to his attention (whether by virtue of an application by the billing authority, the Secretary of State, the ratepayer concerned, or otherwise).

    (2) Where, whether by reason of a decision of a valuation tribunal or otherwise, the appropriate valuation officer forms the opinion that a certificate under these Regulations (other than such a certificate which has been confirmed on appeal) is inaccurate, he shall certify the value which in his opinion should be substituted for that originally certified.

    (3) A certificate under paragraph (2) shall have effect in place of the previous certificate, and any appeal against the previous certificate under regulation 19 shall be treated as withdrawn.

    (4) The valuation officer certifying a value in pursuance of these Regulations shall send a copy of the certificate to -

(a) the billing authority concerned, or, in so far as it relates to a liability under section 54 of the Act, the Secretary of State; and

(b) the ratepayer concerned.

(5) The copy of a certificate sent to a ratepayer in pursuance of paragraph (4) shall be accompanied by a statement of the effect -

(a) of regulation 19, and

(b) where it is a certificate under paragraph (2), of paragraph (3),

and may be sent to the ratepayer's last known address or to the address of the hereditament in question.

(6) A certificate issued under these Regulations -

(a) shall be retained by the valuation officer who issued it; and

(b) may be inspected by any person at any reasonable time.

Appeals against certificates
     19. - (1) Where an interested person in relation to a hereditament in respect of which a value is certified by an appropriate valuation officer under these Regulations is dissatisfied with the value so certified, he may appeal against the certificate in accordance with this regulation.

    (2) An appeal under paragraph (1) shall be initiated by serving a notice on the valuation officer stating the appellant's reasons for being dissatisfied.

    (3) Unless -

(a) the notice is withdrawn, or

(b) the appropriate valuation officer and the appellant agree in writing as to the value which should be certified,

the disagreement shall be referred by that officer to the relevant valuation tribunal as an appeal against that certification.

    (4) Part 6 of the Appeals Regulations (general provisions relating to appeals) shall apply in relation to an appeal under this regulation.

    (5) For the purposes of paragraph (1), "interested person" has the meaning given in the Appeals Regulations.

Revocations
     20. Regulations 35 and 36 of the Non-Domestic Rating (Chargeable Amounts) Regulations 1994[6] are revoked.

Signed by authority of the First Secretary of State

Nick Raynsford
Minister of State, Office of the Deputy Prime Minister

21st December 2004

SCHEDULE 1Part 2

ALTERED HEREDITAMENTS

Interpretation
1. In this Schedule -

"altered hereditament" means a hereditament comprising, wholly or mainly, any property which was the whole or part of -

and the hereditament of which the altered hereditament is so comprised is, in this Schedule, referred to as the "original hereditament".

Hereditaments to which Schedule 1 applies
2. This Schedule applies to an altered hereditament if -

Altered hereditament: base liability for 2005-06
3. - (1) The base liability for the relevant year beginning in 2005 for an altered hereditament shall be found by applying the formula Y × Z, where -

Y is the amount mentioned in sub-paragraph (2), and

Z is the non-domestic rating multiplier for the financial year beginning in 2004.

(2) The amount referred to in sub-paragraph (1) is the amount certified by the appropriate valuation officer as the rateable value which would have been shown for the hereditament for 31st March 2005 in the list on the assumption that -

Altered hereditament: notional chargeable amount
4. - (1) The notional chargeable amount for a relevant year for an altered hereditament shall be found by applying the formula A × D.

(2) For the purposes of this paragraph -

A is the rateable value shown for the hereditament for the day for which it is shown for the first time in the local list following the alteration, and

D is the small business non-domestic rating multiplier for the relevant year.

Altered hereditament: application of regulation 11
5. Regulation 10 shall have effect in relation to an altered hereditament as if paragraph (1)(b)(i) were omitted.

Altered hereditament: change in rateable value
6. Regulations 9 (appropriate fraction) and 12 (change in rateable value), shall have effect in relation to an altered hereditament to which this Schedule applies as if for references to 1st April 2005 there were substituted references to the day for which the altered hereditament is shown for the first time in the local list following the alteration.

SCHEDULE 2Part 2

SPLITS AND MERGERS

Case where this Schedule applies
1. This Schedule applies -

(ii) immediately before the creation day a hereditament from which the new hereditament was formed in whole or in part ("old hereditament") was a defined hereditament, or, in the case where the creation day is 1st April 2005, an old hereditament was shown in the local list for 31st March 2005; and

(iii) a rateable value, which is greater than zero, is shown for the new hereditament in the local list for -

(b) where -

(ii) immediately before the creation day each hereditament from which the new hereditament was formed in whole or in part ("old hereditament") was shown in the central list for 31st March 2005; and

(iii) a rateable value, which is greater than zero, is shown for each new hereditament in the central list for -

Rules for determination of chargeable amount for new hereditament: splits on 1st April 2005
2. - (1) Subject to paragraph 6, where -

the following provisions of this paragraph shall be used to calculate the chargeable amount for a chargeable day in the year beginning on 1st April 2005, in place of the provisions of sections 43(4) to (6A), 44 and 45(4) to (6) of the Act.

(2) Subject to sub-paragraphs (3), (5), (7) and (9) below, the chargeable amount for the chargeable day shall be calculated by applying the formula -

    (3) Where sub-paragraph (4) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

    (4) This sub-paragraph applies where, on the day concerned, the conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.

    (5) Where sub-paragraph (6) applies, the chargeable amount for a chargeable day shall be found by -

    (6) This sub-paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.

    (7) Where sub-paragraph (8) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2.

    (8) This sub-paragraph applies where, on the day concerned, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.

    (9) Where sub-paragraph (10) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where the conditions in section 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled as respects the hereditament, by 10.

    (10) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

    (11) For the purposes of this paragraph -

E is the amount prescribed under section 44(9) of the Act for the year beginning on 1st April 2005;

R is the amount which would have been the chargeable amount for the old hereditament for 1st April 2005 if -

J is the rateable value shown in the local or central list for the new hereditament for 1st April 2005; and

S is the value certified by the appropriate valuation officer to be the rateable value which would have been shown in the local or central list for the old hereditament for 1st April 2005 if that hereditament were shown in the local or central list for that date on the assumption mentioned in paragraph (b) in the definition of R.

Rules for determination of chargeable amount for new hereditament: mergers on 1st April 2005
3. - (1) Subject to paragraph 6, where -

    (3) Where sub-paragraph (4) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

    (4) This sub-paragraph applies where, on the day concerned, conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.

    (5) Where sub-paragraph (6) applies, the chargeable amount for a chargeable day shall be found by -

    (6) This sub-paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.

    (7) Where sub-paragraph (8) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2.

    (8) This sub-paragraph applies where, on the day concerned, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.

    (9) Where sub-paragraph (10) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where the conditions in section 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled respects the hereditament, by 10.

    (10) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

    (11) For the purposes of this paragraph -

E is the amount prescribed under section 44(9) of the Act for the year beginning on 1st April 2005;

R is the total of the amounts which would have been the chargeable amounts for 1st April 2005 for the old hereditaments comprised or incorporated in the new hereditament if -

J is the rateable value shown in the local or central list for the new hereditament for the 1st April 2005; and

S is the total of the values certified by the appropriate valuation officer to be the rateable values which would have been shown in the local or central list for 1st April 2005 for the old hereditaments incorporated or comprised in the new hereditament if they were shown in the local or central list for that date on the assumption mentioned in paragraph (b) of the definition of R.

Rules for determination of chargeable amount for new hereditament: splits after 1st April 2005
4. - (1) Subject to paragraph 6, where -

the following provisions of this paragraph shall be used to calculate the chargeable amount for a chargeable day which is a relevant day in the relevant year in which the creation day falls, in place of the provisions of section 43(4) to (6A), 44 and 45(4) to (6) of the Act.

(2) Subject to sub-paragraphs (3), (5), (7) and (9) below, the chargeable amount for the chargeable day shall be calculated by applying the formula -

E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls;

(ii) dividing the result of the calculation performed under sub-paragraph (i) by

E.

    (6) This sub-paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.

    (7) Where sub-paragraph (8) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2.

    (8) This sub-paragraph applies where, on the chargeable day, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.

    (9) Where sub-paragraph (10) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where the conditions in section 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled as respects the hereditament, by 10.

    (10) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

    (11) For the purposes of this paragraph -

R is the amount which would have been the chargeable amount for the old hereditament for the creation day if -

J is the rateable value shown in the local or central list for the new hereditament for the creation day; and

S is the rateable value shown in the local or central list for the old hereditament for the day immediately before the creation day.

Rules for determination of chargeable amount for new hereditament: mergers after 1st April 2005
5. - (1) Subject to paragraph 6, where -

    (3) Where sub-paragraph (4) applies, the chargeable amount for the chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 5.

    (4) This sub-paragraph applies where, on the day concerned, conditions in section 43(6) of the Act (charities and registered community amateur sports clubs) are fulfilled as respects the hereditament.

    (5) Where sub-paragraph (6) applies, the chargeable amount for a chargeable day shall be found by -

    (6) This sub-paragraph applies where, on the day concerned, the conditions in section 43(4B) of the Act (small business rate relief) are fulfilled as respects the hereditament.

    (7) Where sub-paragraph (8) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2.

    (8) This sub-paragraph applies where, on the chargeable day, the conditions in section 43(6B) or (6F) of the Act (general stores etc in rural settlements or former agricultural premises) are fulfilled as respects the hereditament.

    (9) Where sub-paragraph (10) applies, the chargeable amount for a chargeable day shall be found by dividing the amount calculated in accordance with sub-paragraph (2) by 2, or, in a case where the conditions in section 45(6) of the Act (unoccupied hereditaments of charities or registered community amateur sports clubs) are fulfilled, by 10.

    (10) This sub-paragraph applies where, on the chargeable day, the conditions in section 45(1) of the Act (unoccupied property) are fulfilled as respects the hereditament.

    (11) For the purposes of this paragraph -

E is the amount prescribed under section 44(9) of the Act for the relevant year in which the relevant day falls;

R is the total of the amounts which would have been chargeable amounts for the creation day for the old hereditaments incorporated or comprised in the new hereditament if -

J is the rateable value shown in the local or central list for the new hereditament for the creation day; and

S is the total of the rateable values shown in the local or central list for the day immediately before the creation day for the old hereditaments incorporated or comprised in the new hereditament.

Changes in the value of new hereditament: year of creation
6. - (1) Sub-paragraph (2) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in the local or central list for the hereditament is greater than that shown for the creation day.

(2) Where this sub-paragraph applies, paragraphs 2 to 5 shall have effect as regards the hereditament for the chargeable day as if the reference in those paragraphs to -

(3) Sub-paragraph (4) applies in respect of a new hereditament in a year in which the creation day falls where for a chargeable day after the creation day the rateable value shown in the local or central list for a hereditament is less than that shown in the local or central list for the creation day.

(4) Where this sub-paragraph applies, paragraphs 2 to 5 shall have effect as if the reference in those paragraphs to -

R × J	+	((N - J) × B)

S		C.