Statutory Instruments
RATING AND VALUATION
Made
7th December 1994
Laid before Parliament
9th December 1994
Coming into force
30th December 1994
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 53(1), (2), (4) and (5), 140(4) and 143(1) and (2) of the Local Government Finance Act 1988(1), and of all other powers enabling them in that behalf, hereby make the following Regulations:
1.-(1) These Regulations may be cited as the Central Rating Lists Regulations 1994 and shall come into force on 30th December 1994.
(2) In these Regulations-
"the 1989 Regulations" means the Central Rating Lists Regulations 1989(2); and
"designated person" in relation to a central non-domestic rating list compiled on or after 1st April 1995 means a person designated by regulation 5(1) of these Regulations and in relation to a central non-domestic rating list compiled on 1st April 1990 means a person designated by regulation 2 of the 1989 Regulations.
(3) Any reference in these Regulations to a hereditament is to a relevant non- domestic hereditament.
(4) Any reference in these Regulations to a designated person by name is a reference to the company or body registered by or bearing that name at the date that name is entered in the central non-domestic rating list for England or for Wales, as the case may be.
(5) Any term used in the Schedule to these Regulations or any Part of the Schedule has the meaning ascribed in that Schedule or that Part.
2.-(1) Other than regulations 3 and 4, these Regulations shall have effect with respect to any central non-domestic rating list compiled on or after 1st April 1995.
(2) Regulations 3 and 4 shall have effect with respect to the central non-domestic rating list for England compiled on 1st April 1990.
3. With effect from 31st March 1994-
(a)the designated person in respect of the description of hereditaments prescribed by regulation 2 of the 1989 Regulations in relation to East Anglian Water Company shall be Essex Water Company;
(b)the designated person in respect of the descriptions of hereditaments prescribed by regulation 2 of the 1989 Regulations in relation to Colne Valley Water Company and Rickmansworth Water Company shall be Lee Valley Water Company; and
(c)Part 6 (Water Supply Hereditaments) of the Schedule to the 1989 Regulations shall be amended in the column headed "Designated person" under the heading "II.PROVISION IN THE CENTRAL RATING LIST FOR ENGLAND" by the deletion of "Colne Valley Water Company", "East Anglian Water Company" and "Rickmansworth Water Company".
4. With effect from 1st July 1994-
(a)the designated person in respect of the descriptions of hereditaments prescribed by regulation 2 of the 1989 Regulations in relation to Bournemouth and District Water Company and West Hampshire Water Company shall be Bournemouth and West Hampshire Water Plc; and
(b)Part 6 (Water Supply Hereditaments) of the Schedule to the 1989 Regulations shall be amended in the column headed "Designated person" under the heading "II.PROVISION IN THE CENTRAL RATING LIST FOR ENGLAND" by the deletion of Bournemouth and District Water Company and West Hampshire Water Company.
5.-(1) For the purposes of section 53(1) of the Local Government Finance Act 1988-
(a)there are hereby designated the persons named in the Schedule; and
(b)there is hereby prescribed in relation to each such person the description of hereditament set out opposite the name of that person in the Schedule.
(2) Regulation 6 of the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989(3) (cross-boundary hereditaments) shall not apply to any hereditament falling within any description in the Schedule.
6.-(1) The central non-domestic rating list for England must show, for each day in each year for which that list is in force-
(a)the name of each person designated by regulation 5; and
(b)against each name, each hereditament situated in England which on the day concerned is occupied (or, if unoccupied, owned) by that person, and which falls within the description prescribed in relation to that person by that regulation.
(2) The central non-domestic rating list for Wales must show, for each day in each year for which that list is in force-
(a)the name of each person designated by regulation 5 and named in Part 1 or 3 of the Schedule, under the heading I of Part 2, 6 or 7 or under the heading II of Part 4 or 5, and
(b)against each name, each hereditament situated in Wales which on the day concerned is occupied (or, if unoccupied, owned) by that person, and which falls within the description prescribed in relation to that person by that regulation.
7.-(1) Each central list shall also show, against the name of each designated person-
(a)where the person is a registered company, its registered office, and in any other case the person's principal place of business within the United Kingdom;
(b)where the person is a registered company, its registered number; and
(c)the first day, if later than 1st April 1995, for which the rateable value shown in the list against the name of the designated person has effect.
(2) Each central list shall also show, where the list has been altered in pursuance of a direction by a tribunal, the name of the tribunal which gave the direction.
8.-(1) Subject to paragraph (2), there are hereby revoked with effect from 1st April 1995 the following-
(a)the Central Rating Lists Regulations 1989(4);
(b)the Central Rating Lists (Amendment) Regulations 1990(5);
(c)the Central Rating Lists (Amendment) (No. 2) Regulations 1990(6);
(d)regulation 3 of the Non-Domestic Rating (Alteration of Central Lists) (Amendment) Regulations 1991(7);
(e)the Central Rating Lists (Amendment) Regulations 1993(8); and
(f)regulations 3 and 4 of these Regulations.
(2) Without prejudice to section 16(1) of the Interpretation Act 1978(9), the provisions mentioned in paragraph (1) shall continue to have effect on and after 1st April 1995 for the purposes of or for purposes connected with-
(a)any alteration of a list in force immediately before 1st April 1995; or
(b)any provision made by regulations made under section 58(10) of the 1988 Act (special provision for 1995 onwards) as to the chargeable amount as regards a hereditament for a relevant period as defined in that section.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
5th December 1994
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under Secretary of State, for Wales
7th December 1994
Regulation 5
Designated person | Relevant hereditaments |
---|---|
The British Waterways Board | The hereditament situated in England described in regulation 5(2) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994(11) The hereditament situated in Wales described in regulation 5(2) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Designated person | Relevant hereditaments |
---|---|
I.PROVISION IN THE CENTRAL RATING LISTS FOR BOTH ENGLAND AND WALES | |
National Power PLC PowerGen plc Nuclear Electric plc | Hereditaments (other than excepted hereditaments) wholly or mainly used for the purposes of the generation of electrical power, or for ancillary purposes |
The National Grid Company plc | Hereditaments (other than excepted hereditaments) wholly or mainly used for the purposes of the transformation or transmission of electrical power, or for ancillary purposes |
Manweb plc Midlands Electricity plc South Wales Electricity plc | Hereditaments (other than excepted hereditaments) wholly or mainly used for the purposes of the functions of a public electricity supplier, or for ancillary purposes |
II.PROVISION IN THE CENTRAL RATING LIST FOR ENGLAND | |
Eastern Group plc East Midlands Electricity plc London Electricity plc Northern Electric plc NORWEB plc Scottish Power plc SEEBOARD plc Southern Electric plc South Western Electricity plc Yorkshire Electricity Group plc | Hereditaments (other than excepted heredita- ments) wholly or mainly used for the purposes of the functions of a public electricity supplier, or for ancillary purposes |
In this Part-
"excepted hereditament" means a hereditament consisting of or comprising premises used wholly or mainly-
as a shop or other place for the sale, display or demonstration of apparatus or accessories for use by consumers of electricity (any use for the receipt of payments for the use of electricity being disregarded);
as office premises of a designated person, where those premises are not situated on operational land of that person; or
for both of the foregoing purposes; or
for the generation of electricity primarily by means of wind or tidal power; and
"public electricity supplier" has the same meaning as in section 6(9) of the Electricity Act 1989(12).
Designated person | Relevant hereditaments |
---|---|
British Gas plc | Hereditaments (other than excepted hereditaments) used wholly or mainly- (a) for the purposes of British Gas plc acting as a public gas supplier; or (b) for the purposes of the supply, installation or maintenance of gas appliances, or for ancillary purposes; or (c) for more than one of the foregoing purposes |
In this Part-
"excepted hereditament" means a hereditament consisting of or comprising premises used wholly or mainly-
for the manufacture of plant or gas fittings;
as a shop or other place for the sale, display or demonstration of apparatus or accessories for use by consumers of gas (any use for the receipt of payments for the use of gas being disregarded);
as office premises, where those premises are not situated on operational land of British Gas plc; or
for more than one of the foregoing purposes; and
"public gas supplier" has the same meaning as in Part I of the Gas Act 1986(13).
Designated person | Relevant hereditaments |
---|---|
I.PROVISION IN THE CENTRAL RATING LIST FOR ENGLAND | |
The British Railways Board | The hereditament situated in England described in regulation 3(2) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Railtrack PLC | The hereditament situated in England described in regulation 3(3) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Docklands Light Railway Limited | The hereditament described in regulation 3(5) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
The Tyne and Wear Passenger Transport Executive | The hereditament described in regulation 3(6) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
London Underground Limited | Hereditaments (other than excepted hereditaments) used wholly or mainly for the purposes of the parts of London Underground Limited's undertaking which are concerned with the carriage of goods or passengers by rail, or for purposes ancillary to those purposes (including the purpose of exhibiting advertisements) |
II.PROVISION IN THE CENTRAL RATING LIST FOR WALES | |
The British Railways Board | The hereditament situated in Wales described in regulation 3(2) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Railtrack PLC | The hereditament situated in Wales described in regulation 3(3) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
In this Part, "excepted hereditament" means a hereditament consisting of or comprising-
(a)premises used as a shop, hotel, museum or place of public refreshment;
(b)premises used wholly or mainly as office premises occupied by London Underground Limited which are not situated on operational land of that person or of another person designated by virtue of this Part;
(c)premises or rights so let out as to be capable of separate assessment;
(d)premises (other than premises used in connection with the collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail) used wholly or in part for purposes concerned with the carriage of goods or passengers by road transport or sea transport or with harbours, or for purposes incidental to such purposes.
Designated person | Relevant hereditaments |
---|---|
I. PROVISION IN THE CENTRAL RATING LIST FOR ENGLAND | |
British Telecommunications plc | The hereditament situated in England described in regulation 4(1) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Mercury Communications Limited | The hereditament situated in England described in regulation 4(2) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
BR Telecommunications Limited | The hereditament situated in England described in regulation 4(3) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Energis Communications Limited | The hereditament situated in England described in regulation 4(4) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
AT& T (UK) Limited | The hereditament situated in England described in regulation 4(5) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
II.PROVISION IN THE CENTRAL RATING LIST FOR WALES | |
British Telecommunications plc | The hereditament situated in Wales described in regulation 4(1) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Mercury Communications Limited | The hereditament situated in Wales described in regulation 4(2) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
BR Telecommunications Limited | The hereditament situated in Wales described in regulation 4(3) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Energis Communications Limited | The hereditament situated in Wales described in regulation 4(4) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
AT& T (UK) Limited | The hereditament situated in Wales described in regulation 4(5) of the Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 |
Designated person | Relevant hereditaments |
---|---|
I. PROVISION IN THE CENTRAL RATING LISTS FOR BOTH ENGLAND AND WALES | |
Chester Waterworks Company Dŵr Cymru Cyfyngedig North West Water Limited Severn Trent Water Limited Wrexham Water plc | Hereditaments (other than excepted hereditaments) used wholly or mainly for the purposes of a water undertaker under Part III of the Water Industry Act 1991(14), or for ancillary purposes |
II.PROVISION IN THE CENTRAL RATING LIST FOR ENGLAND | |
Anglian Water Services Limited Bournemouth and West Hampshire Water Plc Bristol Water plc The Cambridge Water Company Cholderton and District Water Company Limited Eastbourne Water plc East Surrey Water plc Essex and Suffolk Water plc Folkestone and Dover Water Services Limited Hartlepools Water Company Mid Kent Water plc Mid Southern Water plc Mid Sussex Water plc North East Water plc North Surrey Water Limited Northumbrian Water Limited North West Water Limited Portsmouth Water plc Southern Water Services Ltd South Staffordshire Water PLC South West Water Services Limited The Sutton District Water Plc Tendring Hundred Water Services Limited Thames Water Utilities Limited Three Valleys Water PLC Wessex Water Services Limited West Kent Water plc Yorkshire Water Services Limited The York Waterworks Plc | Hereditaments (other than excepted hereditaments) used wholly or mainly for the purposes of a water undertaker under Part III of the Water Industry Act 1991, or for ancillary purposes |
In this Part, "excepted hereditament" means a hereditament consisting of or comprising premises used wholly or mainly-
(a)for the manufacture, storage, sale, display or demonstration of apparatus or accessories for use by consumers of water (any use for the receipt of payments for the use of water or sewerage services being disregarded); or
(b)as office premises occupied by a designated person, where those premises are not situated on operational land of that person; or
(c)for both of the foregoing purposes.
Designated person | Relevant hereditaments |
---|---|
I.PROVISION IN THE CENTRAL RATING LISTS FOR BOTH ENGLAND AND WALES | |
Mainline Pipelines Limited | Cross-country pipe-lines (within the meaning of the Pipe-lines Act 1962(15)) situated within the area of more than one billing authority |
II.PROVISION IN THE CENTRAL RATING LIST FOR ENGLAND | |
Barking Power Limited The BOC Group plc BP Chemicals Limited BP Oil UK Limited BP Exploration Operating Company Limited Conoco Limited Conoco (UK) Limited Esso Petroleum Company, Limited Esso UK plc Fina plc ICI Chemicals and Polymers Limited Kelt U.K. Limited Kinetica Limited Manchester Jetline Limited North West Water Limited The Rugby Group plc Shell Chemicals U.K. Limited Shell U.K. Limited United Kingdom Oil Pipelines Limited Walton-Gatwick Pipeline Company Limited | Cross-country pipe-lines (within the meaning of the Pipe-lines Act 1962) situated within the area of more than one billingauthority |
In this Schedule-
"office premises" means any hereditament constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;
"office purposes" includes the purposes of administration and clerical work and handling money; and "clerical work" includes writing, book-keeping, typing, filing, duplicating, sorting papers or information or calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
"operational land", in relation to a designated person, means land which is used for the purposes of carrying on that person's undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning Act 1990(16));
and any reference to hereditaments used for any purpose includes a reference to hereditaments which are unused but in relation to which it appears that when next in use they will be used for such a purpose.
(This note is not part of the Regulations)
Under section 53(1) of the Local Government Finance Act 1988, the Secretary of State may, with a view to securing the central rating en bloc of certain hereditaments, by regulations designate a person and prescribe in relation to him one or more descriptions of non-domestic hereditament.
The Central Rating Lists Regulations 1989 designated certain persons, prescribed in relation to them certain descriptions of non-domestic hereditaments and required the names of those persons and the hereditaments falling within those descriptions to be shown in a central rating list.
The amendments to the 1989 Regulations made by regulations 3 and 4 relate to the designation of persons in relation to water supply hereditaments. The designations are amended in consequence of the fact that, with effect from 31st March 1994, Suffolk Water plc (formerly East Anglian Water Company), Colne Valley Water Company and Rickmansworth Water Company ceased to be water undertakers for the purposes of the Water Industry Act 1991 (c. 56) and, with effect from 1st July 1994, Bournemouth and District Water Company and West Hampshire Water Company also ceased to be water undertakers. By virtue of section 53(4) of the Local Government Finance Act 1988, the amendments have effect retrospectively.
Regulation 8 of these Regulations revokes the Central Rating Lists Regulations 1989 with effect from 1st April 1995 subject to certain savings.
Regulation 5 designates, with a view to securing the central rating en bloc of certain hereditaments for any year commencing on or after 1st April 1995, the persons named in the Schedule and prescribes the descriptions of hereditament shown in the Schedule against the names of those persons.
Regulation 6 requires the central rating lists for England and Wales compiled on 1st April 1995 to show the names of the designated persons and the hereditaments falling within the prescribed descriptions which are situated in England or, as the case may be, Wales and which are occupied (or, if unoccupied, owned) by those persons.
Regulation 7 requires the lists to show certain information, including information about the designated persons and the date from which a rateable value shown in the list had effect.
The Schedule is divided as follows:
Part | Designated person | Brief description of hereditament |
---|---|---|
1 | The British Waterways Board | Canal and related hereditaments |
2 | Electricity generators, distributors and suppliers | Hereditaments occupied for their functions |
3 | British Gas plc | Hereditaments occupied for its functions |
4 | The British Railways Board Railtrack PLC Docklands Light Railway Limited The Tyne and Wear Passenger Transport Executive London Underground Limited | Railway hereditaments |
5 | British Telecommunications plc Mercury Communications Limited BR Telecommunications Limited Energis Communications Limited AT& T (UK) Limited | Telecommunications hereditaments |
6 | Water Suppliers | Water supply hereditaments |
7 | Named companies | Long-distance pipe-lines |
1988 c. 41. Section 53 is amended by paragraph 29 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42). Section 143(2) is amended by paragraph 72(2) of Schedule 5 to the 1989 Act. See section 146(6) of the 1988 Act for the definition of "prescribed".
S.I. 1989/2263 to which amendments are made by the Regulations referred to in paragraphs (b) to (f) of Regulation 8.
S.I. 1989/1060.
S.I. 1989/2263.
S.I. 1990/502.
S.I. 1990/1566.
S.I. 1991/723.
S.I. 1993/166.
Section 58 is amended by paragraph 68 of Schedule 13 to the Local Government Finance Act 1992 (c. 14) and by section 2 of the Non-Domestic Rating Act 1994 (c. 3).
S.I. 1994/3123.