Citation, commencement and interpretation

1. —(1) These Regulations may be cited as the Non-Domestic Rating (Chargeable Amounts) (Amendment)(England) Regulations 2004 and shall come into force on the day after the day on which they are made.

(2) In these Regulations—

“the 1994 Regulations” means the Non-Domestic Rating (Chargeable Amounts) Regulations 1994( 2 ); and

“the 1999 Regulations” means the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 1999( 3 ).

Amendments to the 1994 Regulations

2. —(1) As respects hereditaments situated in England, regulation 36 of the 1994 Regulations is amended as follows.

(2) In regulation 36(2) for “before 1 April 2001” there is substituted “before the expiry of the period specified in paragraph (2A)”.

(3) After regulation 36(2) there is inserted—

“ (2A) In paragraph (2), the specified period is—

(a) where pursuant to regulation 35(4) the copy of the certification was sent to the ratepayer concerned after 30th September 2000 but before 31st December 2003, the period ending on 31st December 2004; or

(b) in any other case, a year from the date on which the copy of the certification was sent pursuant to regulation 35(4) to the ratepayer concerned. ” .

Amendment of the 1999 Regulations

3. The 1999 Regulations are amended in accordance with the following provisions of these Regulations.

Rules for determining chargeable amounts

4. In regulation 10—

(a) for paragraph (5) there is substituted—

“ (5) This paragraph applies where—

(a) on the day concerned the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(b) on or after 1st April 2004, on the day concerned the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i) for the purposes of that club, or

(ii) for the purposes of that club and of other such registered clubs. ” ; and

(b) in paragraph (8), after the words “(unoccupied hereditaments of charities” there is inserted “or registered community amateur sports clubs”.

Special authorities: special cases

5. In regulation 13—

(a) for paragraph (5) there is substituted—

“ (5) This paragraph applies where—

(a) on the day concerned the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(b) on or after 1st April 2004, on the day concerned the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i) for the purposes of that club, or

(ii) for the purposes of that club and of other such registered clubs. ” ; and

(b) in paragraphs (6) and (10), after the words “(unoccupied hereditaments of charities” there is inserted “or registered community amateur sports clubs”.

Alterations to local or central list

6. In regulation 27A—

(a) for paragraph (2) there is substituted—

“ (2) The period referred to in paragraph (1)(c)(ii) is-—

(a) the period- of one year beginning with—

(i) in the case of an alteration of which notice is given under regulation 18(2) of the Appeals Regulations, the day of service of the notice; and

(ii) in any other case, the day on which the alteration is made, or

(b) the period ending on 31st December 2004,

whichever period ends later. ” ; and

(b) in paragraph (7), after the definition of “list” there is inserted the following—

“ “material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act; ” .

Appeals against certification

7. In regulation 37(2), for the words “six months” there are substituted the words “a year”.

Rules for determining chargeable amount for new hereditament

8. In Schedule 2—

(a) for paragraph 3(5) there is substituted—

“ (5) This sub-paragraph applies where—

(a) on the chargeable day the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(b) on or after 1st April 2004, on the chargeable day the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i) for the purposes of that club, or

(ii) for the purposes of that club and of other such registered clubs. ” ;

(b) in paragraph 3(8), after the words “(unoccupied hereditaments of charities” there is inserted “or registered community amateur sports clubs”;

(c) for paragraph 4(5) there is substituted—

“ (5) This sub-paragraph applies where—

(a) on the chargeable day the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(b) on or after 1st April 2004, on the chargeable day the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i) for the purposes of that club, or

(ii) for the purposes of that club and of other such registered clubs. ” ;

(d) in paragraph 4(8), after the words “(unoccupied hereditaments of charities” there is inserted “or registered community amateur sports clubs”;

(e) for paragraph 5(5) there is substituted—

“ (5) This sub-paragraph applies where—

(a) on the chargeable day the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(b) on or after 1st April 2004, on the chargeable day the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i) for the purposes of that club, or

(ii) for the purposes of that club and of other such registered clubs. ” ;

(f) in paragraph 5(8), after the words “(unoccupied hereditaments of charities” there is inserted “or registered community amateur sports clubs”;

(g) for paragraph 6(5) there is substituted—

“ (5) This sub-paragraph applies where—

(a) on the chargeable day the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(b) on or after 1st April 2004, on the chargeable day the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i) for the purposes of that club, or

(ii) for the purposes of that club and of other such registered clubs. ” ;

(h) in paragraph 6(8), after the words “(unoccupied hereditaments of charities” there is inserted “or registered community amateur sports clubs”; and

(i) in paragraph 9(3), after the word “charities”, in each place it occurs, there is inserted “or registered community amateur sports clubs”.