The Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 (Amendment) (England) Regulations 2016

• Citation: S.I. 2016/777
• Sections: 3

Section 1 Citation and commencement

(1) These Regulations may be cited as the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 (Amendment) (England) Regulations 2016.

(2) These Regulations come into force on 1st September 2016.

Section 2 Application

These Regulations apply in relation to England only.

Section 3 Valuation on the contractor’s basis

(1) Regulation 2 of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 is amended as follows.

(2) In paragraph (1C) , for “on or after 1st April 2005” substitute “on 1st April 2005 or 1st April 2010”.

(3) After paragraph (1E) insert—

(1F) Paragraph (2F) of this regulation applies in relation to a hereditament shown in a non-domestic rating list compiled for a billing authority in England on or after 1st April 2017 the rateable value of which is being ascertained using the contractor’s basis of valuation.

(4) After paragraph (2E) insert—

(2F) In applying paragraph 2(1) to (7) of Schedule 6 to the Act in circumstances where paragraph (1F) of this regulation applies, the appropriate rate is assumed to be—

(a) in the case of a defence hereditament, an educational hereditament or a healthcare hereditament, 2.6%; and

(b) in any other case, 4.4%.