RATING AND VALUATION Citation and commencement 1 These Regulations may be cited as the Non-Domestic Rating (Material Day for List Alterations) Regulations 1992 and shall come into force on 1st April 1992. Interpretation 2 In these Regulations– “the 1988 Act ” means the Local Government Finance Act 1988; “relevant authority” in relation to a hereditament, means, in respect of a day falling before 1st April 1993, the charging authority or, in respect of any other day, the billing authority in whose area the hereditament is situated . Material day for list alterations 3 1 For the purpose of sub-paragraph (6) of paragraph 2 of Schedule 6 to the 1988 Act, the material day shall be determined in accordance with paragraphs (2) to (7) below. 2 Where the determination is with a view to making an alteration to correct an inaccuracy in the list on the day on which it was compiled, the material day is the day on which the list was compiled. 3 Where the determination is with a view to making an alteration to correct an inaccuracy in the list which arose in the course of making a previous alteration or is occasioned by a proposal disputing the accuracy of a previous alteration, the material day is the day by reference to which the matters mentioned in sub-paragraph (7) of paragraph 2 of Schedule 6 to the 1988 Act fell to be assessed when determining the rateable value with a view to making the alteration which gave rise to the inaccuracy or the accuracy of which is disputed. 4 Where the determination is with a view to making an alteration so as to show in, or delete from the list any hereditament which– a has come into existence or ceased to exist; b has ceased to be, or become, domestic property or property exempt from non-domestic rating; c has ceased to be, or become, required to be shown in the central non-domestic rating list, or d has ceased to be, or come to form, part of the relevant authority’s area by virtue of a change in that area, the material day is, subject to paragraph (5), the day on which the circumstances giving rise to the alteration occurred. 5 Where a notice under paragraph 1 of Schedule 4A to the 1988 Act has been served in relation to a building which constitutes or includes the hereditament in question, and the notice has not been withdrawn, the material day is– a the day proposed in the notice as the completion day in relation to the building; or b where a completion day has been agreed or determined in accordance with paragraph 3 or 4 of that Schedule, the day so agreed or determined. 6 Where the determination is with a view to making an alteration to the list to reflect part of a hereditament becoming, or ceasing to be, domestic property or exempt, the material day is the day on which the circumstances giving rise to the alteration occurred. 7 In any other case, the material day is the day on which the proposal for the alteration in respect of which a determination falls to be made is served on the valuation officer or, where there is no such proposal, the day on which the valuation officer alters the list. 8 The reference in paragraph (4) above to a hereditament coming into existence or ceasing to exist includes a reference to a hereditament which comes into existence or ceases to exist by virtue of– a property previously rated as a single hereditament becoming liable to be rated in parts, or b property previously liable to be rated in parts becoming liable to be rated as a single hereditament, or c any part of a hereditament becoming part of a different hereditament.# Michael Heseltine Secretary of State for the Environment 9th March 1992 David Hunt Secretary of State for Wales 9th March 1992