The Valuation for Rating (Coronavirus) (England) Regulations 2023

• Citation: S.I. 2023/240
• Sections: 3

Section 1 Citation, commencement, extent and application

(1) These Regulations may be cited as the Valuation for Rating (Coronavirus) (England) Regulations 2023 and come into force on 1st April 2023.

(2) These Regulations extend to England and Wales.

(3) These Regulations apply in relation to a rating list compiled on 1st April 2023 for England.

Section 2 Interpretation

In these Regulations—

“ 1988 Act ” means the Local Government Finance Act 1988;

“ public authority ” includes any person exercising functions of a public nature;

“ rating list ” means a local non-domestic rating list or central non-domestic rating list;

“ relevant determination ” means a determination as to the rateable value of a hereditament to which regulation 3 applies for any day on or after 1st April 2023 for the purposes of altering a rating list, except to the extent that the determination concerns whether a hereditament or some part of a hereditament—

is or is not domestic property, or

is or is not exempt from local non-domestic rating under Schedule 5 to the 1988 Act.

Section 3 Valuation of hereditaments and severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2)

(1) This regulation applies to a hereditament where, but for these Regulations, the rateable value shown in a rating list for that hereditament would be affected as a result of a relevant factor.

(2) Subject to paragraph (4), when applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the 1988 Act (valuation) to make a relevant determination the prescribed assumptions are that —

(a) the relevant factors are as they were on 1st April 2021;

(b) anything done by a person on or after 1st April 2021 with a view to compliance with a relevant factor has not occurred.

(3) The relevant factors are—

(a) legislation of any country or territory;

(b) provision that is not within sub-paragraph (a) but is made under, and given effect by, legislation of any country or territory;

(c) advice or guidance given by a public authority of any country or territory,

concerning severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).

(4) For a hereditament in respect of which a relevant determination is made, paragraph (2) does not apply to—

(a) matters affecting the physical state of the hereditament, including whether that state affects the mode or category of occupation of the hereditament;

(b) matters affecting the physical state of the locality in which the hereditament is situated;

(c) the quantity of minerals or other substances in or extracted from the hereditament;

(d) the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament.