Rating Manual section 2: maintaining the rating list

Part 2: practice note 1 - revaluation 2000 - formula-rated hereditaments valued by the Central Valuation Officer - matter specific to 2000 lists

The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

1. Statutory provisions

1.1 Outline

The secondary legislation consists of a series of Statutory Instruments made under the powers referred to at Para. 4.1. of the main section. There are now separate sets of Statutory Instruments for England and for Wales. The function of the first group of Regulations is to designate the persons (in practice they are all companies) whose hereditaments are to be shown in the lists, describe the classes of hereditaments to be shown and lay down the information to be shown in the lists.

The second group of Regulations deal with miscellaneous matters concerning the administration of the lists, including special provisions for the conduct of Appeals, the issue of transitional certificates, and the determination of the unit of assessment in certain cases.

The final group consists of Orders which lay down the method of calculation of Rateable Values for those classes of hereditament which are to be valued by statutory formula.

1.2 The statutory instruments

Group 1

The Central Rating Lists (England) Regulations 2000 (SI 2000/525)

The Central Rating Lists (Wales) Regulations 1999 (SI 1999/3453 (W.50))

The Central Rating Lists (England) (Amendment) Regulations 2001 (SI 2001/737)

Group 2

The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 (SI 1993/291) as amended

Parts III & IV of these Regulations govern the manner in which alterations to the central lists are made, The conduct of appeals is dealt with by part VI, in common with local rating lists.

The Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 (SI 1994/3123)

Group 3

The British Waterways Board and Telecommunications Industry (Rateable Values) Revocation Order 1994 (SI 1994/3281)

The Gas Industry (Rateable Values) (England) Order 2000 (SI 2000/946)

The BG plc (Rateable Value) (Wales) Order 2000 (SI 2000/352 (W.10))

The Electricity Supply Industry (Rateable Values) (England) Order 2000 (SI 2000/947)

The Electricity Supply Industry (Rateable Values) (Wales) Order 2000 (SI 2000/1163 (W.91))

The Railways (Rateable Values) (England) Order 2000 (SI 2000/949)

The Railtrack plc (Rateable Value) (Wales) Order 2000 (SI 2000/555 (W.22))

The Water Undertakers (Rateable Values) (England) Order 2000 (SI 2000/950)

The Water Undertakers (Rateable Values) (Wales) Order 2000 (SI 2000/299 (W.6))

2. Layout of the central rating lists for 2000

The layout of the 2000 central rating list pages is similar to that of the 1995 lists. The style and content differs substantially from a local list entry. The most significant of these differences, for the purposes of this section, are as follows:

a. There is only one entry per page, and the entry essentially relates to the Designated Person, rather than to the hereditaments. This has importance in relation to the way Notices of Alteration and Proposals are expressed.

b. Hereditaments are described in a general way, and are not individually identified. At first sight, this would appear to be contrary to the requirement of Regulation 6(1)(b) of SI 1994/ 3121. As long as the class of hereditaments is described in the list however, that requirement is satisfied by virtue of s67(9) & (9A) of the Act.

3. Central list hereditaments in detail

3.1 British Waterways

The Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 provide that: 1. (a) “excepted hereditament” means any hereditament -

i. consisting of or including a dock or harbour undertaking carried on under authority conferred by or under any enactment; (i.e. any statutory dock or harbour, not merely those to which the Docks and Harbours (Rateable Values) Order 2000 (SI 2000/952) applies - see RM 5:350)

ii. consisting of premises so let out as to be capable of separate assessment;

iii. consisting of office premises or consisting of a car park used wholly or mainly in connection with office premises; and

  1. Anything situated in England which would (apart from [the relevant] Regulations) be more than one hereditament shall be treated as one hereditament and anything situated in Wales which would (apart from [the relevant] Regulations be more than one hereditament shall be treated as one hereditament if:-

a) it is occupied by or, if unoccupied, owned by the British Waterways Board;

b) it 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 and other waste disposal tips;

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

c) is not comprised in an excepted hereditament.

  1. The hereditaments described above shall be treated as occupied by the British Waterways Board and are relevant hereditaments by virtue of Part 1 of the Schedule to the Central Rating List Regulations 2000.

Changes from the 1995 list

None.

3.2 The electricity industry

Relevant hereditaments comprise:

i) In the case of 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.

ii) In the case of:

  • Powergen Energy plc
  • Eastern Electricity plc
  • London Electricity plc
  • Manweb plc
  • Midlands Electricity plc
  • Northern Electric plc
  • NORWEB plc
  • Scottish Power UK plc
  • SEEBOARD plc
  • South Wales Electricity plc
  • South Western Electricity plc
  • Southern Electric plc
  • Yorkshire Electricity Group 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.

“excepted hereditament” means a hereditament consisting of or comprising premises used wholly or mainly-

a. 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);

b. as office premises of a designated person, where those premises are not situated on operational land of that person; or

c. for both of the foregoing purposes; and

“public electricity supplier” has the same meaning as in section 6(9) of the Electricity Act 1989.

Note also that the definition of public electricity supplier referred to above does not extend to generating activity. Accordingly, where any of the above-named undertakings generates electricity, by whatever method, the hereditaments occupied for that purpose will not fall within the definition of relevant hereditaments and must be shown in the local list. See (RM5:350).

At present only Midlands Electricity plc and South Western Electricity plc are known to have generating capacity. Other suppliers involved in activity in this field have done so by forming separate joint venture companies.

Any warehouse occupied by any of the electricity undertakings is a central list hereditament.

Changes since the 1995 List

All electricity generation hereditaments have now been transferred to local rating lists. Those which incorporate generating capacity continue to be assessed by statutory formula. Their assessment for rating is dealt with at RM 5: 350. Those hereditaments occupied by former designated generation companies and used for ancillary purposes such as stores and depots are now to be valued conventionally by GVOs.

All central list hereditaments continue to be assessed by statutory formula.

3.3 Transco plc

Relevant hereditaments comprise hereditaments (other than excepted hereditaments) used wholly or mainly for the purposes of Transco plc acting as a public gas transporter.

“excepted hereditament” means a hereditament consisting of or comprising premises used wholly or mainly:-

a. for the manufacture of plant or gas fittings;

b. as storage facilities, being underground storage cavities, liquefied natural gas storage facilities and facilities used or available for use in connection with offshore storage;

c. as office premises, where those premises are not situated on operational land of BG Transco plc; or

d. for more than one of the foregoing purposes; and

“public gas transporter” has the same meaning as in Part I of the Gas Act 1986.

Any warehouse occupied by BG Transco plc is a central list hereditament.

Changes since the 1995 list

Following the Gas Act 1995, the industry was re-organised and Transco plc succeeded British Gas as occupier of the central list hereditaments. As a result of this a number of hereditaments, such as gas processing and storage installations, as well as a number of LPG domestic fuel undertakings, passed into local lists and became valued on a conventional basis. These changes became effective on 3rd March 1997 and GVOs affected received advice on an individual basis at that time. The amended definition consolidates those changes. Transco does not occupy any retail premises, so these have been excluded from the definition of excepted hereditaments.

3.4 Railways

The hereditaments occupied by Railtrack PLC and London Underground Limited are now defined directly in the Central Rating List (England) Regulations 2000 (CRLER) and also, in the case of Railtrack, by the Central Rating List (Wales) Regulations 2000 (CRLWR). The hereditaments occupied by Docklands Light Railway Limited and The Tyne and Wear Passenger Transport Executive are defined indirectly by reference to their definitions in The Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 (as amended by the Central Rating Lists (England) Regulations 2000) (RTCR). 1. Interpretation (CRLER)

“1993 Act” means the Railways Act 1993

“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 which are not situated on operational land of:-

(i) any person designated by regulation 3 [of] and named in Part 4 of the Schedule [to the Central Rating List Regulations 2000] or

(ii) a licence exempt operator or a licence holder;

(c) premises or rights so let out as to be capable of separate assessment (other than those falling within paragraph (1)(b) of the definitions of the Railtrack PLC and LUL hereditaments;

(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;

“licence exempt operator” and “licence holder” have the meanings given by section 10(6) and section 83(1) of the 1993 Act; and

“railway services“ has the meaning given in section 82(1) of the 1993 Act; 1. Definition of Hereditaments (CRLER)

Relevant hereditaments comprise:

I In the case of Railtrack PLC, (Regulation 7, CRLER): 1. Anything which would (apart from [the Central Rating List] Regulations [2000]) be more than one hereditament shall be treated as one hereditament if it is:-

(a) occupied by Railtrack PLC, or, if unoccupied, owned Railtrack PLC; or

(b) let or licensed by Railtrack PLC to a licence exempt operator or a licence holder; and in either case is:-

(i) used wholly or mainly for railway purposes, and

(ii) not comprised in an excepted hereditament. 1. The hereditament described in paragraph (1) shall be treated as occupied by Railtrack PLC. 2. In this regulation “railway purposes” means the purposes of providing railway services, or for purposes ancillary to those purposes (including the purpose of exhibiting advertisements).

II In the case of London Underground Limited, (Regulation 8, CRLER): 1. Any hereditament which would (apart from [the Central Rating List] Regulations [2000]) be more than one hereditament shall be treated as one hereditament if it is-

(a) occupied, or, if unoccupied, owned by London Underground Limited (“LUL”); or

(b) let or licensed by LUL (whether to Railtrack PLC, a subsidiary of LUL or any other person);

and in either case is:-

(i) used wholly or mainly for LUL purposes, and

(ii) not comprised in an excepted hereditament. 1. The hereditament described in paragraph (1) shall be treated as occupied by LUL. 2. In this regulation “LUL purposes” means the purposes of the parts of LUL’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).

iii) In the case of Docklands Light Railway Limited and The Tyne and Wear Passenger Transport Executive:

The hereditament situated in England … described in the relevant paragraph of regulation 3 of The Non-Domestic Rating (Railways, Telecommunications and Canals) Regulations 1994 (see (3) below).

(3) Definition of Hereditaments in Regulation 3 RTCR

“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 -

(i) where paragraph (5) or (6) applies, which are occupied by the person named in that paragraph and which are not situated on operational land of that person or of another person designated by regulation 3 of, and named in Part 4 of the Schedule to, the Central Rating List Regulations 2000; or

(ii) [not applicable]; a. premises or rights so let out as to be capable of separate assessment; and 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;

(a) Docklands Light Railway Limited (Paragraph 5)

Anything situated in England which would (apart from these Regulations) be more than one hereditament shall be treated as one hereditament shall be treated as one hereditament if:- a. it is

(i) occupied by or, if unoccupied, owned by Docklands Light Railway Limited; and

(ii) used wholly or mainly for the purposes of the parts of its undertaking which are concerned with carriage of goods or passengers by rail, or for purposes ancillary to those purposes (including the purpose of exhibiting advertisements); and a. it is not comprised in an excepted hereditament.

(b) Tyne and Wear Metropolitan Railway (Paragraph 6)

Anything situated in England which would (apart from these Regulations) be more than one hereditament shall be treated as one hereditament shall be treated as one hereditament if:- a. it is

(i) occupied by or, if unoccupied, owned by the Tyne and Wear Passenger Transport Executive; and

(ii) used wholly or mainly for the purposes of the Tyne and Wear Metropolitan Railway, or for purposes ancillary to those purposes (including the purpose of exhibiting advertisements); and a. it is not comprised in an excepted hereditament.

The hereditaments described in paragraph (5) shall be treated as occupied by Docklands Light Railway Limited and that described in paragraph (6) shall be treated as occupied by the Tyne and Wear Passenger Transport Executive.

Note that in the case of railway undertakings, unlike those of gas, water or electricity undertakings, offices are included in the central list assessments if they are situated on the operational land of any of the designated railway undertakers, of a licence holder or of a licence-exempt operator. Thus offices occupied by Railtrack fall within the cumulo not only if they are built on top of a main line station, but also if they are built on top of a London Underground station. See Practice Note 3 for a fuller treatment of the subject of operational land.

Any warehouse used wholly or mainly for the purpose of storing parcels, goods or merchandise in connection with their transportation by road or by sea and where there has not also been, or is not to be, conveyance by rail by any designated undertaking should appear in the appropriate local list, but any warehouse occupied used wholly or mainly for other purposes (e.g. the storage of spares for locomotives or track) will fall within the class of central list hereditaments. Where a single building is used for both purposes, the paramount use should decide the issue, but where separate buildings within a single curtilage are used for different storage purposes, those satisfying the definition of an excepted hereditament should be made the subject of a local list entry.

In relation to the railway undertakings designated and listed in this section, the Central Rating List Regulations state that the purpose of exhibiting advertisements is to be regarded as a purpose ancillary to the purposes of the parts of the designated person’s undertaking concerned with the carriage of goods or passengers by rail.

Accordingly, hereditaments occupied for this purpose fall within the central list unless they come within the definition of excepted hereditaments, which in this context means advertisement sites or rights so let out as to be capable of separate assessment.

The position, in relation to advertisement rights owned by designated railway undertakings may therefore be summarised as:

Occupier rating list

Designated person central lists

Any other person local lists

At the time of writing, it is understood that no advertisement rights owned by the undertakings are let out so as to be capable of separate assessment, since the terms of the contracts between the various designated railway undertakings and their advertising contractors leave the undertakers in rateable occupation. The situation is reviewed periodically and GVOs will be notified of any change by CVO.

No such special provisions are made in respect of advertisement rights owned or occupied by any other designated persons, and these, where they occur, should be entered in local rating lists.

“Licence holders” and “Licence-exempt operators”

These are defined in the Railways Act 1993. The definition is complicated, and covers a multitude of companies providing railway services, including train operating companies, infrastructure maintenance companies and many others. In past versions of these instructions, attempts were made to give a list of names, but because of frequent name changes and transfers of licences this proved to be impractical.

If any person or company claims that a hereditament should be deleted from a local list on the grounds that it is let by Railtrack to a licence holder or licence exempt operator and all the other qualifying conditions are satisfied, they should be requested to provide documentary evidence to that effect. Legal advice has been received to the effect that where a hereditament is let by Railtrack to a licence holder or licence exempt operator, then it will still qualify to be treated as part of the Railtrack central list hereditament, even if the actual occupier is not a licence holder or licence exempt operator, so long as the hereditament is used wholly or mainly for railway purposes, and is not comprised in an excepted hereditament.

Changes since the 1995 list

The British Railways Board (BRB) has ceased to be a designated person for the purposes of the 2000 Lists. All hereditaments still occupied, or if unoccupied, owned by BRB should appear in local rating lists with effect from 1 April 2000. GVOs have been advised individually by Circular of the action to be taken, together with details of the hereditaments affected. This change also affects hereditaments let by BRB to licence holders and licence-exempt operators, and advertisement sites owned by BRB.

The definitions of Railtrack PLC and London Underground Limited have been re-drafted to take account of the change in BRB’s status and also to remove the anomaly, referred to in Practice Note 1 (1995), affecting office premises occupied by licence holders and licence-exempt operators.

A further change on 1 March 2001 affected the treatment of British Transport Police occupations. This is dealt with in detail below.

A Summary of the position regarding offices post 1 April 2000

  • Office premises used for railway, DLR, Tyne & Wear Metro or LUL purposes and not situated on operational land should always be shown in a local rating list, regardless of the identity of the occupier. 1
  • Office premises which are situated on operational land and used for railway, DLR, Tyne & Wear Metro or LUL purposes should be regarded as falling within the relevant central list assessment if, and only if, they satisfy one of the following sets of conditions: 2

a. Occupied by Railtrack plc, or unoccupied but owned by them, or owned by them and let or licensed by them to any licence holder or licence-exempt operator.

b. Occupied by Docklands Light Railway Limited, or unoccupied but owned by them.

c. Occupied by Tyne & Wear Passenger Transport Executive, or unoccupied but owned by them.

d. Occupied by London Underground Limited, or unoccupied but owned by them, or owned by them and let or licensed to any other person.

In all the above cases, unoccupied offices will only qualify if it appears that when next occupied it will be for railway, DLR, Tyne & Wear Metro or LUL purposes as appropriate.

Note that British Transport Police (BTP) are part of British Railways Board, which is no longer a designated person. Generally offices occupied by them, whatever their location, should be shown in the appropriate local rating list. The single exception to this rule is the case where BTP are a tenant or licence of LUL, and the offices are on the operational land of any of the designated persons named in Part 4 of the Schedule to the CRLER. In this case only, such offices will form part of LUL’s central list hereditament.

British Transport Police

Until 31 January 2001 British Transport Police (BTP) were part of British Railways Board, which is no longer a designated person. On 1 February 2001 they were transferred to the Strategic Rail Authority. On 1 March 2001 the Strategic Rail Authority (including BTP) was made a licence exempt operator on the coming into force of the Strategic Rail Authority (Licence Exemption) Order 2001 [SI 2001 No. 218]. These provisions have an effect on the way BTP occupations are treated for rating purposes. These instructions replace those contained in Rating Circular 187.

a. BTP Offices located at stations occupied by Railtrack

These are (in England) Charing Cross, Liverpool Street, London Bridge, Euston, Paddington, Victoria, Kings Cross, Waterloo, Birmingham New Street, Leeds, Manchester Piccadilly and Gatwick Airport. There are no Railtrack station occupations in Wales.

BTP occupied offices located at these stations will be let to them by Railtrack. They should therefore remain in local lists (following Circ. 187) up until the 28 February 2001. With effect from 1 March 2001 they will form part of the Railtrack central list hereditament and should therefore be deleted from local lists with effect from that date.

a. BTP Offices located at stations occupied by other train operating companies.

These are the remaining main line stations in England and all stations in Wales.

BTP occupied offices located at these stations will be sub-let to them by the occupying train operating company (TOC). All TOCs are licence holders and/or licence-exempt operators who will occupy the station on lease or licence from Railtrack. Following the receipt of the legal advice referred to above, these hereditaments are considered to have formed part of the Railtrack central list hereditament since 1 April 2000 and should therefore be deleted from local lists immediately, and with effect from that date wherever the circumstances permit the GVO to do so (e.g. where there is an outstanding IPP).

a. BTP Offices located in other places

Subject to the exception mentioned below, BTP offices located elsewhere will, on the assumption that they are not situated on the operational land of any of the designated persons named in Part 4 of the Schedule to the CRLER, continue to be shown in local lists, as will BTP offices, regardless of location, where Railtrack plc have no superior interest of any kind.

Where BTP are a tenant or licencee of LUL, and the offices are on the operational land of any of the designated persons named in Part 4 of the Schedule to the CRLER. In this case only, such offices will form part of LUL’s central list hereditament.

3.5 Telecommunications

British Telecommunications plc central list hereditaments are defined as follows:-

Anything situated in England which would (apart from [the relevant] Regulations) be more than one hereditament shall be treated as one hereditament and anything situated in Wales which would (apart from [the relevant] Regulations) be more than one hereditament shall be treated as one hereditament if it is:-

a. occupied by, or if unoccupied, owned by British Telecommunications plc; and

b. occupied by posts, wires, underground cables and ducts, telephone kiosks, towers, masts, switching equipment, or other equipment, or easements or wayleaves, being property used for the monitoring, processing or transmission of communications signals for the provision of telecommunications services.

Each hereditament described in the above paragraph shall be treated as occupied by British Telecommunications plc.

Exactly similar provisions are made in respect of Cable & Wireless Communications (Mercury) Limited, Energis Communications Limited, Racal Telecommunications Limited (now Global Crossing (UK) Telecommunications Limited) and AT & T Communications (UK) Limited (now Viatel Global Communications Limited).

Changes since the 1995 list

None.

3.6 Water supply

The relevant hereditaments are 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.

Note that hereditaments occupied wholly or mainly for the purposes of a Water Undertaker under Part I (provision of recreation facilities) or Part IV (sewage disposal) of that Act a local list entry will be appropriate. The water undertakings which constitute designated persons are as follows:

  • Anglian Water Services Limited
  • Bournemouth & West Hampshire Water plc
  • Bristol Waterworks plc
  • Cambridge Water Company
  • Cholderton & District Water Company Limited
  • Dee Valley Water plc
  • Dwr Cymru Cyfyngedig
  • Essex and Suffolk Water plc (now merged with Northumbrian Water Limited)
  • Folkestone & Dover Water Services Limited
  • Hartlepools Company (now merged with Anglian Water Services Limited)
  • Mid Kent Water plc
  • North Surrey Water Company (now merged with Three Valleys Water plc)
  • North West Water Limited
  • Northumbrian Water Limited
  • Portsmouth Water plc
  • Severn Trent Water Limited
  • South East Water plc
  • South Staffordshire Water PLC
  • South West Water Services Limited
  • Southern Water Services Limited
  • Tendring Hundred Water Services Limited
  • Thames Water Utilities Limited
  • Three Valleys Water plc
  • Wessex Water Services Limited
  • Wrexham Water plc
  • The York Waterworks plc (now merged with Yorkshire Water Services Limited)
  • Yorkshire Water Services Limited

“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 of a designated person, where those premises are not situated on operational land of that person; or

c. for both of the foregoing purposes;

Any warehouse used wholly or mainly for the purpose of storing apparatus or accessories for use by consumers of water and occupied by any water undertaking should appear in the appropriate local list, but any warehouse occupied used wholly or mainly for other purposes will fall within the class of central list hereditaments. Where a single building is used for both purposes, the paramount use should decide the issue, but where separate buildings within a single curtilage are used for different storage purposes, those satisfying the definition of an excepted hereditament should be made the subject of a local list entry.

Changes since the 1995 list

The Schedule has been updated to reflect the changes in the water industry since 1995, but no material changes in the extent of the central lists coverage have been made. All central list water undertakings are valued by statutory formula.

3.7 Long distance pipelines

The relevant hereditaments are cross-country pipelines (within the meaning of the Pipe-lines Act 1962) situated within the area of more than one charging authority. A cross-country pipeline is one which exceeds 10 miles in length.

The designated persons whose relevant hereditaments appear in the central lists are as follows:

  • Barking Power Limited
  • The BOC Group plc
  • BP Chemicals Limited
  • BP Exploration Operating Company Limited
  • BP Oil UK Limited
  • Conoco Limited
  • Conoco (UK) Limited
  • Esso Petroleum Company Limited
  • Esso UK plc
  • Fina plc
  • Huntsman ICI Petrochemicals (UK) Limited
  • Imperial Chemical Industries plc
  • Kinetica Limited
  • Manchester Jetline Limited
  • Mainline Pipelines Limited
  • North West Water Limited
  • PowerGen Gas Limited
  • The Secretary of State for Defence
  • The Rugby Group plc
  • Shell Chemicals UK Limited
  • Shell UK Limited
  • United Kingdom Oil Pipelines Limited
  • Walton - Gatwick Pipeline Company Limited

  • With effect from 1 January 2001, Imperial Chemical Industries plc ceased to be a designated person, and Ineos Chlor Limited, who acquired ICI’s pipelines on that date, became a designated person in substitution.

Changes since the 1995 List

The list of designated persons has been expanded to include the occupiers of all known qualifying pipelines. Central list pipelines continue to be assessed by conventional valuation methods. Valuation work is undertaken by SVU on behalf of the CVO.

3.8 Independent gas transporters

This is a new category of designated person, introduced into the central rating lists for England with effect from 1 April 2001 by amendments made to the Central Rating List (England) Regulations by the Central Rating Lists (England) (Amendment) Regulations 2001. There is at present no equivalent provision in Wales.

As a consequence of the passing of the Gas Act 1995, companies other than Transco have been able to apply for licences as public gas transporters (PGTs). Any PGT may compete to construct and operate a local gas distribution system. These systems typically consist of a network of low-pressure gas mains providing the link between the Transco national distribution system and the premises of the consumers within the area covered by the licence, and at present include the gas meters on the premises so supplied. Such systems will be found on post-1995 residential developments or, more rarely, on small business parks. The customers of such systems are not the consumers of the gas, but the gas supply companies.

Prior to 1 April 2001 such systems have been, in law, liable to be the subject of individual entries in local rating lists, but because of their nature, identification of their existence and extent by BAs and GVOs has raised insuperable difficulties. The amendment to the Regulations permits all the systems in the occupation of a designated person to be treated as a single hereditament and shown in the central rating list.

The Regulations define the hereditaments in the following way:

  1. “Where a company which is a designated person by virtue of being listed in Part 8 of the Schedule occupies or, in the case of unoccupied hereditaments, owns what would, apart from these Regulations, be more than one hereditament (each of which is called in this regulation “the separate premises”) and each of those separate premises satisfies the conditions set out in paragraph (2), those separate premises shall be treated as one hereditament.

  2. The conditions are that each of the separate premises is used wholly or mainly for the purposes of the designated person acting as a public gas transporter and are not excepted premises.

  3. In paragraph (2):-

(a) “excepted premises” means premises used wholly or mainly as office premises, where those premises are not situated on operational land of the designated person; and

(b) “public gas transporter” has the same meaning as in Part I of the Gas Act 1986 1. (4) The hereditament described in paragraph (1) shall be treated as occupied by the designated person.”

The designated persons whose relevant hereditaments appear in the central lists are as follows:

  • British Gas Connections Limited
  • TotalFinaElf Pipelines Limited
  • The Gas Transportation Company Limited
  • SSE Pipelines Limited
  • ScottishPower Gas Limited
  • East Midlands Pipelines Limited
  • GTC Pipelines Limited
  • Energi Link Limited
  • Hyder Gas Networks Limited
  • E.S. Pipelines Limited

Telecommunications apparatus

Telecommunications apparatus, as defined in The Non-Domestic Rating (Telecommunications Apparatus) (England) Regulations 2000, in the occupation of any person whose name is shown, for the time being, in a central rating list may fall within the definition of “excepted apparatus” under those Regulations, or their Welsh equivalent. Such apparatus should be left out of account in determining the extent and rateable value of any hereditament to which those regulations apply.