Statutory Instruments
2023 No. 240
Rating And Valuation, England
The Valuation for Rating (Coronavirus) (England) Regulations 2023
Made
27th February 2023
Laid before Parliament
2nd March 2023
Coming into force
1st April 2023
The Secretary of State makes these Regulations 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 ).
Citation, commencement, extent and application
(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.
Interpretation
2. 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( 2 ) 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.
Valuation of hereditaments and severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2)
3. —(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)( 3 ) 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.
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
Lee Rowley
Parliamentary Under Secretary of State
Department for Levelling Up, Housing and Communities
27th February 2023
1988 c. 41 . Paragraph 2(8) of Schedule 6 was amended by paragraph 38 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42) .
See section 64 of the 1988 Act for the definition of a “hereditament”.
Amendments were made to sub-paragraphs (1) to (7) by the Local Government and Housing Act 1989 (c. 42) .