Statutory Instruments
2004 No. 1494
RATING AND VALUATION
The Non-Domestic Rating (Miscellaneous Provisions) (Amendment) (England) Regulations 2004
Made
7th June 2004
Laid before Parliament
14th June 2004
Coming into force
5th July 2004
The First Secretary of State, in exercise of the powers conferred by section 143(1) and (2) of, and paragraph 2(8) of Schedule 6 to, the Local Government Finance Act 1988( 1 ) hereby makes the following Regulations:
Application, citation and commencement
1. These Regulations, which apply in England only, may be cited as the Non-Domestic Rating (Miscellaneous Provisions) (Amendment) (England) Regulations 2004 and shall come into force on 5th July 2004.
Valuation on the contractor’s basis
2. —(1)Regulation 2 of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989( 2 ) is amended as follows.
(2) In paragraph (1B), omit the words “or after”.
(3) After paragraph (1B), insert—
“ (1C) Paragraph (2C) of this regulation applies in relation to a hereditament, shown in a non-domestic rating list compiled on or after 1st April 2005, the rateable value of which is being ascertained using the contractor’s basis of valuation. ”
(4) After paragraph (2B), insert—
“ (2C) In applying the provisions of the Act referred to in paragraph (2) of this regulation in circumstances where paragraph (1C) of this regulation applies, the appropriate rate shall be assumed to be—
(a) in the case of a defence hereditament, an educational hereditament or a healthcare hereditament, 3.33 per cent.; and
(b) in any other case, 5 per cent.. ” .
Signed by authority of the Secretary of State
Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
7th June 2004
1988 c. 41 ; see section 146(6) for the definition of “prescribed”. Paragraph 2(8) of Schedule 6 was amended by paragraph 38(8) of Schedule 5 to the Local Government and Housing Act 1989 (c. 42) . These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672 ), see the reference to the Local Government Finance Act 1988 in Schedule 1.