§ 65 — Regulations for Valuation method and Table of Rates method, etc.

65.—(1) The Minister may make regulations which are necessary or convenient to be prescribed, for carrying out or giving effect to the Table of Rates method, such as providing for the rates and methods to calculate a pre‑chargeable valuation and post‑chargeable valuation for any land, which may be in one or more of the following terms:(a)

by reference to location of the land in question;

(b)

by reference to the different intended and existing uses of the land in question;

(c)

by reference to the nature of the material interest of taxable persons;

(d)

by reference to the area of the land that is the subject of the chargeable consent given;

(e)

by reference to development intensity;

(f)

by reference to historical rates;

(g)

by reference to the date or validity of any planning permission or conservation permission granted;

(h)

by reference to metrics that are the equivalent of planning parameters used to express written permissions under the Planning Act 1998 or the predecessor Act.

(2) The Regulations made under this section may also —(a)

provide for situations where the Authority does not have sufficient information, or information of sufficient quality, to enable it to establish any area of the land —(i)

that is the subject of the chargeable consent given or to be given; or

(ii)

that is an authorised development or otherwise in lawful use;

(b)

set differential rates, supplementary rates, nil rates, increased rates or reductions;

(c)

provide for how liability for any land betterment charge is apportioned; and

(d)

prescribe any matter necessary or convenient for carrying out or giving effect to the Valuation method.

(3) However, the Regulations made under this section prescribing the rates and method to calculate a pre-chargeable valuation for any land or for carrying out or giving effect to the Valuation method must disregard —(a)

any authorised development of the land that relates to one single dwelling‑house on the land if the development in respect of which a chargeable consent is to be given is for a use other than as land with only one single dwelling‑house on it;

(b)

any use of the land that is not an authorised development or is otherwise not in lawful use; or

(c)

any authorised development of the land prescribed in Regulations made under this section as excluded for this purpose.

(4) In this section, “single dwelling‑house” means one detached, semi‑detached, linked or terrace house used or adapted for use wholly or mainly for the purpose of human habitation.

(5) The Minister may also make regulations under this section prescribing —(a)

the criteria for deferment determinations;

(b)

the disqualifying events for the cancellation of deferment determinations;

(c)

the prescribed percentage of the increase in the value of the land likely to accrue from the giving of a chargeable consent in relation to land, for the purposes of section 8; and

(d)

such saving, transitional, and other consequential, incidental and supplemental provisions as are necessary or expedient for the Regulations made under this section.

(6) All Regulations made under this section must be presented to Parliament as soon as possible after publication in the Gazette.

—(1) The Minister may make regulations which are necessary or convenient to be prescribed, for carrying out or giving effect to the Table of Rates method, such as providing for the rates and methods to calculate a pre‑chargeable valuation and post‑chargeable valuation for any land, which may be in one or more of the following terms:(a)

by reference to location of the land in question;

(b)

by reference to the different intended and existing uses of the land in question;

(c)

by reference to the nature of the material interest of taxable persons;

(d)

by reference to the area of the land that is the subject of the chargeable consent given;

(e)

by reference to development intensity;

(f)

by reference to historical rates;

(g)

by reference to the date or validity of any planning permission or conservation permission granted;

(h)

by reference to metrics that are the equivalent of planning parameters used to express written permissions under the Planning Act 1998 or the predecessor Act.

(2) The Regulations made under this section may also —(a)

provide for situations where the Authority does not have sufficient information, or information of sufficient quality, to enable it to establish any area of the land —(i)

that is the subject of the chargeable consent given or to be given; or

(ii)

that is an authorised development or otherwise in lawful use;

(b)

set differential rates, supplementary rates, nil rates, increased rates or reductions;

(c)

provide for how liability for any land betterment charge is apportioned; and

(d)

prescribe any matter necessary or convenient for carrying out or giving effect to the Valuation method.

(3) However, the Regulations made under this section prescribing the rates and method to calculate a pre-chargeable valuation for any land or for carrying out or giving effect to the Valuation method must disregard —(a)

any authorised development of the land that relates to one single dwelling‑house on the land if the development in respect of which a chargeable consent is to be given is for a use other than as land with only one single dwelling‑house on it;

(b)

any use of the land that is not an authorised development or is otherwise not in lawful use; or

(c)

any authorised development of the land prescribed in Regulations made under this section as excluded for this purpose.

(4) In this section, “single dwelling‑house” means one detached, semi‑detached, linked or terrace house used or adapted for use wholly or mainly for the purpose of human habitation.

(5) The Minister may also make regulations under this section prescribing —(a)

the criteria for deferment determinations;

(b)

the disqualifying events for the cancellation of deferment determinations;

(c)

the prescribed percentage of the increase in the value of the land likely to accrue from the giving of a chargeable consent in relation to land, for the purposes of section 8; and

(d)

such saving, transitional, and other consequential, incidental and supplemental provisions as are necessary or expedient for the Regulations made under this section.

(6) All Regulations made under this section must be presented to Parliament as soon as possible after publication in the Gazette.