Citation, commencement and extent

1. —(1) These Regulations may be cited as the Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024.

(2) Subject to paragraph (3), these Regulations come into force on 1st April 2024.

(3) This regulation and regulation 4 come into force on 31st March 2024.

(4) These Regulations extend to England and Wales.

Amendment of the Central Rating List (England) Regulations 2005

2. In the Central Rating List (England) Regulations 2005( 3 ), in Part 3 of the Schedule (communications hereditaments), in the column headed “Designated person”, below “The company bearing the name Zayo Group UK Limited on 1st May 2022” insert—

“ The charity bearing the name London Grid for Learning Trust on 1st January 2024 ” .

Amendment of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022

3. —(1)The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022( 4 ) are amended as follows.

(2) In regulation 12 (rules for determining chargeable amount)—

(a) for paragraph (6) substitute—

“ (6) Where paragraph (7) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with paragraph (3) by E. ” ;

(b) in paragraph (12), for the definition of U substitute—

“ U is—

(a)

where “M” is “D” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act ( 5 ) , zero;

(b)

where “M” is “B” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act, the amount found by applying the formula—

”

(3) In the Schedule (splits and mergers)—

(a) in paragraph 4—

(i) in sub-paragraph (2), for the formula substitute—

“ ”

(ii) for sub-paragraph (5) substitute—

“ (5) Where sub-paragraph (6) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by E. ” ;

(iii) in sub-paragraph (11)—

(aa) before the definition E, insert—

“ B, C, D and N have the meanings given in regulation 12(12); ” ;

(bb) in the definition of R, after paragraph (c), insert—

“ (d) “M” were “B” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act; ” ;

(cc) in the definition of J, omit “and”;

(dd) after the definition of S, insert—

“ U is—

(a)

where “M” is “B” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act, zero;

(b)

where “M” is “D” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act, the amount found by applying the formula—

”

(b) in paragraph 5—

(i) in sub-paragraph (2), for the formula substitute—

“ ”

(ii) for sub-paragraph (5) substitute—

“ (5) Where sub-paragraph (6) applies, the chargeable amount for a chargeable day is found by dividing the amount calculated in accordance with sub-paragraph (2) by E. ” ;

(iii) in sub-paragraph (11)—

(aa) before the definition E, insert—

“ B, C, D and N have the meanings given in regulation 12(12); ” ;

(bb) in the definition of R, after paragraph (d), insert—

“ (e) “M” were “B” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act; ” ;

(cc) in the definition of J, omit “and”;

(dd) after the definition of S, insert—

“ U is—

(a)

where “M” is “B” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act, zero;

(b)

where “M” is “D” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act, the amount found by applying the formula—

”

(c) in paragraph 8(3), in the definition of T, after paragraph (b), insert—

“ (c) “M” were “D” for the chargeable day pursuant to paragraph 10(9) of Schedule 4ZA or paragraph 6(8) of Schedule 5A to the Act; ” .

Amendment of the Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023

4. —(1)The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023( 6 ) are amended as follows.

(2) Omit regulation 6 (amendment of the Non-Domestic Rating (Payment of Interest) Regulations 1990)( 7 ).

(3) In regulation 12(a) (amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013), after “(charitable rate relief),” insert “6 (heat networks rate relief),” .