Citation, commencement and interpretation

1.-(1) These Regulations may be cited as the Non-Domestic Rating (Waterways) (England) Regulations 2012 and come into force on 15th June 2012.

(2) A reference in these Regulations to Canal & River Trust is a reference to the company registered by that name at the time of the coming into force of these Regulations.

Waterway hereditaments

2.-(1) Where Canal & River Trust occupies or, if it is unoccupied, owns any hereditament in England which-

(a)comprises-

(i)waterways (including cuts and culverts, locks, gates, sluices, pumps, flood let-off valves, feeders, conduits, weirs, side ponds, ditches and drains);

(ii)aqueducts, basins, bridges, embankments, reservoirs and tunnels;

(iii)lighthouses, beacons, buoys, breakwaters, boatlifts and other structures designed to aid navigation;

(iv)docks, wharves, piers, jetties, pontoons, moorings, slipways, land and buildings used for the building, maintenance or floating storage of craft, or for the provision, maintenance or servicing of inland waterways and plant or machinery used in connection therewith;

(v)clay pits, dredging or other waste disposal tips; or

(vi)other land, buildings or structures or parts of buildings or structures used for the provision or servicing of facilities for traffic by, public access to, or enjoyment of, inland waterways, or for ancillary purposes; and

(b)is not an excepted hereditament,

then if, apart from these Regulations, those hereditaments would be more than one hereditament, those separate hereditaments are to be treated as one hereditament.

(2) In paragraph (1)-

"excepted hereditament" means any hereditament-

"inland waterway" means any such waterway, whether natural or artificial.

(3) The hereditament described in paragraph (1) is to be treated-

(a)as occupied by Canal & River Trust; and

(b)as situated in the area of Birmingham City Council.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations provide in relation to England that certain property occupied, or if unoccupied, owned by Canal & River Trust is to be treated as a single hereditament for the purposes of non-domestic rating. It also specifies that Canal & River Trust is to be treated as the occupier of this hereditament and that it is to be treated as situated in the area of Birmingham City Council.

An impact assessment for moving the inland waterways network in England and Wales to a new charity was published in February 2012 by the Department for the Environment, Food and Rural Affairs, and is available at: www.legislation.gov.uk/ukdsi/2012/9780111521045/impacts