Rating Manual section 2: maintaining the rating list

Part 2: practice note 1 - revaluation 2010 - central list hereditaments valued by the Central Valuation Officer - Matters specific to 2010 lists

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

1. Statutory provisions

1.1 Outline

The principal secondary legislation governing the content of the 2010 central rating lists consists of Statutory Instruments made under the powers referred to at Para.4.1 of the main section. There are separate Statutory Instruments for England and for Wales. The function of these 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 Regulations refer exclusively to the central lists. Other Regulations, which prescribe the extent of certain hereditaments in local rating lists, are completely separate and are dealt with elsewhere in the Rating Manual.

Other Regulations specific to central rating lists are contained within the relevant SIs dealing with miscellaneous matters concerning the administration of both local and central lists, such as the conduct of Appeals and the issue of transitional certificates.

1.2 The statutory instruments

The principal Regulations:

Central Rating List (England) Regulations 2005 (SI 2005/551), as amended by :

Railway (Licensing of Railway Undertakings) Regulations 2005 (SI 2005/3050)

Central Rating List (Amendment) (England) Regulations 2006 (SI 2006/495)

Central Rating List (Amendment) (England) Regulations 2008 (SI 2008/429).

Central Rating List (England) (Amendment) Regulations 2010 (SI 2010/456)

Central Rating List (England) (Amendment) (No 2) Regulations 2010 (SI 2010/2692)

Central Rating List (England) (Amendment) Regulations 2011 (SI 2011/2743)

Central Rating List (England) (Amendment) Regulations 2012 (SI 2012/1292)

Central Rating List (England) (Amendment) Regulations 2013 (SI 2013/408)

Central Rating List (England) (Amendment) (No 2) Regulations 2013 (SI 2013/2887)

The Central Rating Lists (Wales) Regulations 2005 (SI 2005/422)

Central Rating List (Wales) (Amendment) Regulations 2008 (SI 2008/2672)

Other relevant Regulations include:

Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 (SI 2009/2268)

The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 (SI 2005/758)

Part 3 of these Regulations govern the manner in which alterations to the respective central lists are made by modifying the application of Part 2 to those lists. The conduct of appeals is dealt with by part 5 (England) and part 6 (Wales), in common with local rating lists.

There are no Rateable Value Orders made in relation to the 2005 Lists. All central list hereditaments are now valued in accordance with Schedule 6 Paragraphs 2 to 2C of the 1988 Act.

1.3 General changes brought about by the new regulations

The designation of persons appearing in the central lists for England and Wales and the definition of the hereditaments shown in those list have now been brought together in a single, consolidated statutory instrument in respect of each country’s list. These Regulations now refer exclusively to the central lists. Other Regulations, which prescribe the extent of certain hereditaments in local rating lists, are now completely separate and are dealt with elsewhere in the Rating Manual.

The other general change brought about is that, with the exception of cross-country pipelines, all central list entries now comprise a single, artificial hereditament for each ratepayer in each country. The principal significance of this change lies in the simplification of the issue of transitional certificates.

Some changes have been made to the extent of central list hereditaments that have an impact on what Unit VOs need to show in local lists. These are described in detail in paragraphs 4 to 14, under the heading for the relevant class of property concerned.

2. Layout of the central rating lists for 2005

The layout of the 2010 central rating list pages is similar to that of the 1995, 2000 & 2005 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, where there is more than one, they 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.

The central rating lists are not kept on the central database. The current list, and summaries of historic entries, can however be viewed at P:CEO2\Central Rating List 2005 Archive. Additionally, the current and superseded list pages are now available to the public via the Business Rates section of the VOA Website.

Details of the Regulations

For simplicity of layout, all definitions in this practice note are taken from the English regulations. Although there are minor differences between the wording of these and the Welsh regulations, they are considered to be similar in effect. The wording of the relevant Regulations (available from Ryde on Rating and the Council tax) must however be used in correspondence or VT proceedings. The following paragraphs reproduce the hereditament definitions from the new Regulations in full, and give a commentary on their interpretation, with especial reference to any changes taking effect from April 2005.

3. Railways (all types)

Link to work aid National Railway Network - Central or Local List?

Ratepayers in central lists:

  • Network Rail Infrastructure Limited
  • London Underground Limited
  • Docklands Light Railway Limited
  • The Tyne & Wear Passenger Transport Executive

The Regulations treat “railway hereditaments” and “Light railway hereditaments” separately.

3.2 Railway hereditaments

These are prescribed by Regulation 6, which covers Network Rail and London Underground. The Regulation provides that:

  1. Where Network Rail Infrastructure Limited –

(a) occupies or, if it is unoccupied, owns any hereditament; or

(b) lets or licenses a hereditament to –

(i) a licence holder or a licence exempt operator, other than a licence holder or licence exempt operator who is also a designated person under Parts 1 or 2 of the Schedule to these Regulations or under Part 2 of the Schedule to the Non-Domestic Rating (Communications and Light Railways) (England) Regulations 2005, and the lessee, licensee or British Transport Police Authority occupies, or, if unoccupied, owns the hereditament; or

(ii) the British Transport Police Authority, and it occupies, or, if unoccupied, owns the hereditament, and if, apart from these Regulations, those hereditaments would be more than one hereditament, and each separate hereditament satisfies the conditions in paragraph (3), those separate hereditaments shall be treated as one hereditament.

  1. Where London Underground Limited –

(a) occupies or, if it is unoccupied, owns any hereditament; or

(b) lets or licenses a hereditament to any person (other than a licence holder or licence exempt operator who is also a designated person under Parts 1 or 2 of the Schedule to these Regulations), and if, apart from these Regulations, those hereditaments would be more than one hereditament, and provided each separate hereditament satisfies the conditions in paragraph (3), those separate hereditaments shall be treated as one hereditament.

1. The conditions mentioned in paragraphs (1) and (2) are that the hereditament is –

(a) used wholly or mainly for –

(i) in the case of Network Rail Infrastructure Limited, railway purposes;

(ii) in the case of London Underground Limited, LUL purposes; and

(b) not an excepted hereditament.

1. In this regulation – “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, where those premises are not situated on the operational land of –

(i) any person designated by regulation 3 and named in Part 1 of the Schedule;

(ii) a licence exempt operator or licence holder;

(c) premises or rights so let out as to be capable of separate assessment, other than those falling within paragraph (1)(b) or (2)(b); or

(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 –

(i) the carriage of goods or passengers by road transport or sea transport; or

(ii) harbours, or for purposes incidental to such purposes; “licence exempt operator” and “licence holder” have the meanings given by section 10(6) and 83(1) respectively of the Railways Act 1993; “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 the exhibiting of advertisements); and “railway purposes” means the purposes of providing railway services, within the meaning given by section 82(1) of the Railways Act 1993, or for purposes ancillary to those purposes (including the purposes of providing policing services or the exhibiting of advertisements).

  1. The hereditaments described in paragraphs (1) and (2) shall be treated as occupied by the relevant designated person.

Changes from the 2005 list

None.

3.3 Light railway hereditaments

These are prescribed by Regulation 7, which covers The Docklands Light Railway and The Tyne and Wear Passenger Transport Executive. The Regulation provides that:

1. Where a company which is a designated person by virtue of regulation 3(1) and Part 2 of the Schedule occupies or, if it is unoccupied, owns any hereditament; and if, apart from these Regulations, those hereditaments would be more than one hereditament, and each separate hereditament satisfies the conditions in paragraph (2), those separate hereditaments shall be treated as one hereditament.

2. The conditions mentioned in paragraph (1) are that the hereditament is –

(a) used wholly or mainly for the purposes of the parts of its undertaking which are concerned with the carriage of goods or passengers by rail, or purposes ancillary to those purposes (including the purposes of the exhibiting of advertisements); and

(b) not an excepted hereditament.

1. In paragraph (2) – “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 of the designated person, where those premises are not situated on the operational land of the designated person or of any person designated by regulation 3 and named in Parts 1 or 2 of the Schedule;

(c) premises or rights so let out as to be capable of separate assessment ;and

(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.

1. The hereditament described in paragraph (1) shall be treated as occupied by the relevant designated person.

Changes from the 2005 list

None.

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 have been 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.

3.5 “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. The names of the companies are shown on the Office of Rail Regulation website ( www.rail-reg.gov.uk) have been shown on the public register under licences and licence exemptions. The public register is however being redesigned at the time of writing.

If any person or company claims that a hereditament should be deleted from a local list on the grounds that it is let by NRIL to a licence holder or licence exempt operator who is in occupation, and all the other qualifying conditions are satisfied, they should be requested to provide documentary evidence to that effect. The legal advice referred to in the 2000 Practice Note is not relevant to 2005 or 2010 lists.

3.6 Office premises used in connection with railways

A summary of the position regarding offices post 1 April 2005 is given below. Note that “railway purposes” now includes the provision of policing services.

a. 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.

b. 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 conditions:

  • Occupied by NRIL, or unoccupied but owned by them.
  • Owned by NRIL and let or licensed by them to any licence holder or licence-exempt operator, or to the British Transport Police Authority, where the licence holder, the licence-exempt operator or the British Transport Police Authority (as the case may be) is either in actual occupation or the premises are unoccupied*.
  • Owned by NRIL and let or licensed by them to any licence holder or licence-exempt operator, where the licence holder or the licence-exempt operator (as the case may be) has sublet the premises to the British Transport Police Authority, which is either in actual occupation or the premises are unoccupied*.
  • Occupied by Docklands Light Railway Limited, or unoccupied* but owned by them.
  • Occupied by Tyne & Wear Passenger Transport Executive, or unoccupied* but owned by them.
  • 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.

4. Communications hereditaments

Ratepayers in central lists

A number of designated persons (companies) have changed their names from those shown in the Central List Regulations. The following names are the ones currently shown in the List:

  • British Telecommunications plc
  • Cable and Wireless UK
  • Global Crossing (UK) Telecommunications Limited
  • Energis Communications Limited
  • Exponential-e Limited
  • Easynet Telecommunications Limited Cogent Communications UK Limited
  • Level 3 Communications Limited
  • Sohonet Limited
  • Colt Technology Services Group Limited
  • TMI Telemedia International Limited
  • The JNT Association
  • London Internet Exchange Limited

These are prescribed by Regulation 8, which covers British Telecommunications plc and the other communication network companies named in Part 3 of the Schedule. The Regulation provides that:

  1. Subject to paragraph (3), where –

a) British Telecommunications plc occupies or, if it is unoccupied, owns any hereditament which comprises posts, wires, fibres, cables, 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 or other signals for the provision of electronic communications services;

b) any person occupies, or if it is unoccupied, owns any hereditament which is an unbundled local loop, and which would, apart from these Regulations, be more than one hereditament, those hereditaments shall be treated as one hereditament.

  1. Where a company which is a designated person by virtue of regulation 3(1) and Part 3 of the Schedule occupies or, if it is unoccupied, owns any hereditament which comprises posts, wires, fibres, cables, 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 or other signals for the provision of electronic communications services, and which would, apart from these Regulations, be more than one hereditament, those hereditaments shall be treated as one hereditament.

A hereditament described in paragraph (1)(b) shall, on 1st April 2006, cease to form part of the hereditament treated as one hereditament under paragraph (1).

  1. The hereditament described in paragraph (1) shall be treated as occupied by British Telecommunications plc.

  2. The hereditament described in paragraph (2) shall be treated as occupied by the relevant designated person.

  3. In paragraph (1), “unbundled local loop” means –

a) cables, fibres, wires and conductors (or any part of them) used or intended to be used for carrying communications or other signals between the network terminating equipment on the premises of end-users and premises (or any part of them) used for the processing of the communications or other signals, and land occupied therewith; and

b) poles, posts, towers, masts, mast radiators, pipes, ducts, conduits and any associated supports and foundations (or any part of them) used or intended to be used in connection with any of the items listed in sub-paragraph (a), and land occupied therewith, which British Telecommunications plc lets or licenses to any person.

The extent of the hereditaments prescribed in relation to the four central list telecommunications undertakings remains unchanged from the 2000 lists. A major change has been made to the wording of the definition applicable to British Telecommunications plc (BT) in England only. The purpose of this change is to ensure that when BT lets cable comprising an individual connection from a BT exchange to a customer’s property to another telecommunications operator as part of the process known as “local loop unbundling”, the cable in question is treated as remaining part of the BT central list hereditament. Accordingly, such cables should not be entered as separate hereditaments in the local list. Local loop unbundling is only applicable to BT’s network. The Regulation was worded in such a way that unbundled local loops in England would cease to form part of the BT central list hereditament on 1st April 2006. Subsequently the period has been extended twice by amending legislation, firstly up to 1st April 2008 (by amending Regulation 8(3)) and now for the remainder of the life of the Regulations (by deleting Regulation 8(3) altogether).

The National Assembly for Wales (NAW) has elected not to make a similar provision. Instead, in Wales, a regulation with similar wording to Regulation 8(2) applies to all four ratepayers. However it is thought that there are likely to be very few instances of “unbundling” in Wales. Should a GVO be requested to enter such a cable in a Welsh local list he should approach CEO Local Taxation – Rating Directorate (Telecommunications) for guidance before taking any action.

Changes from the 2005 list

None.

5. National and regional gas transportation hereditaments

Ratepayers in Central Lists

The designated persons (companies) in this part have all changed their names from those shown in the Central List Regulations. The following names are the ones currentlty shown in the List:

  • National Grid Gas plc (formerly Transco)
  • Wales & West Utilities Limited
  • Northern Gas Networks Limited
  • Southern Gas Networks Limited

These are prescribed by Regulation 9, which provides:

  1. Where Transco occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament, and each of those hereditaments satisfies the conditions set out in paragraph (4), those hereditaments shall be treated as one hereditament.

  2. Subject to paragraph (3), where a company which is a designated person by virtue of regulation 3(1) and Part 4 of the Schedule occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament, and each of those hereditaments satisfies the conditions set out in paragraph (4), those hereditaments shall be treated as one hereditament.

  3. Paragraph (2) shall not apply where the hereditament is occupied or if unoccupied, owned by Transco.

  4. The conditions are that each of the hereditaments is –

(a) used wholly or mainly for the purposes of the designated person acting as a gas transporter; and

(b) not an excepted hereditament.

  1. In this regulation and Part 4 of the Schedule –

“excepted hereditament” means –

(a) a hereditament to which regulation 11 applies; and

(b) a hereditament consisting of or comprising one or more of the following -

(i) premises used wholly or mainly as office premises, where those premises are not situated on operational land of the designated person;

(ii) premises used wholly or mainly for the manufacture of plant or gas fittings;

(iii) premises used wholly or mainly as storage facilities, being underground storage cavities, liquefied natural gas storage facilities and facilities used or available for use in connection with off-shore storage;

“gas transporter” has the meaning given by section 7 of the Gas Act 1986;

“Transco” means Transco plc and each subsidiary of National Grid Transco plc existing on 1st March 2005; and

“subsidiary” has the meaning given by section 736 of the Companies Act 1985.

  1. The hereditament described in paragraph (1) shall be treated as occupied by Transco.

  2. The hereditament described in paragraph (2) shall be treated as occupied by the relevant designated person.

The wording of the Regulations reflects the present structure of the gas industry. The industry structure has a single national transporter and eight regional transporters (one of which covers Scotland only).Meters are excluded from the transportation hereditaments and have separate central list entries (see paragraph 8 below).

The list contains a single entry for the hereditament that comprises the national transportation network of Transco and also the four regional networks occupied by Transco subsidiary companies. The three remaining regional networks now have separate assessments.

6. Changes from the 2005 List

None

7. Local gas transportation hereditaments

7.1 Ratepayers in Central Lists

There have been a number of changes of designated persons (companies) from those shown in the Central List Regulations. The following names are the ones currentlty shown in the list:

  • ESP Connections Limited
  • Global Utility Connections Limited
  • Utility Grid Installations Limited
  • Independent Pipelines Limited
  • The Gas Transportation Company Limited
  • SSE Pipelines Limited
  • Quadrant Pipelines Limited
  • GTC Pipelines Limited
  • ESP Networks Limited
  • ESP Pipelines Limited
  • E.S. Pipelines Limited

Energetics Gas is an exception to the designation of gas transporters in the central lists and is the subject of local list entries.

These are prescribed by Regulation 10, which provides:

  1. Where a company which is a designated person by virtue of regulation 3(1) and Part 5 of the Schedule occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament, and each of those hereditaments satisfies the conditions set out in paragraph (2), those hereditaments shall be treated as one hereditament.

  2. The conditions are that each of the hereditaments is –

(a) used wholly or mainly for the purposes of the designated person acting as a gas transporter; and

(b) not an excepted hereditament 1. In paragraph (2) –

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

“gas transporter” has the meaning given by section 7 of the Gas Act 1986; 1. The hereditament described in paragraph (1) shall be treated as occupied by the relevant designated person.

7.2 A description of the hereditaments

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.

Note that, unlike national and regional gas transportation networks, the consumer meters are not separately assessed, but are include in the same hereditament as the pipes.

Changes from the 2005 list

None.

8. Gas meter hereditaments

8.1 Ratepayers in central lists

The designated persons (companies) in this part have all changed their names from those shown in the Central List Regulations. The following names are the ones currentlty shown in the List:

  • Transco plc (now called National Grid Gas plc)
  • Wales & West Utilities Limited
  • Northern Gas Networks Limited
  • Southern Gas Networks Limited

These are prescribed by Regulation 11, which provides:

  1. Where Transco or any other person, occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament and each of those hereditaments is a gas meter attached to the end of the gas pipeline of Transco, those hereditaments shall be treated as one hereditament.

  2. Subject to paragraph (3), where –

(a) a company which is a designated person by virtue of regulation 3(1) and Part 6 of the Schedule; or

(b) any other person, occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament and each of those hereditaments is a gas meter attached to the gas pipeline of the company, those hereditaments shall be treated as one hereditament.

  1. Paragraph (2) shall not apply where the hereditament to which the meter is attached is occupied, or if unoccupied, owned by Transco.

  2. In this regulation and Part 6 –

(a) “gas pipeline” means a hereditament described in regulation 9(1) or (2);

(b) “Transco” means Transco plc and each subsidiary of National Grid Transco plc existing on 1st March 2005; and

(c) “subsidiary” has the meaning given by section 736 of the Companies Act 1985. 1. The hereditament described in paragraph (1) shall be treated as occupied by Transco.

  1. The hereditament described in paragraph (2) shall be treated as occupied by the relevant designated person.

Changes from the 2005 list

None.

9. Electricity transmission hereditaments

9.1 Ratepayers in central lists

  • National Grid Electricity Transmission plc (formerly called National Grid)

These are prescribed by Regulation 12, which provides:

  1. Where National Grid occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament and each of those hereditaments satisfies the conditions set out in paragraph (2), those hereditaments shall be treated as one hereditament.

  2. The conditions are that each of the hereditaments is –

.

(a) (used wholly or mainly for the purposes of the transformation or transmission of electrical power, or for ancillary purposes; and

(b) not an excepted hereditament 1. In this regulation and in Part 7 –

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

(b) “National Grid” means the National Grid Company plc and each subsidiary of National Grid Transco plc existing on 1st March 2005; and

(c) “subsidiary” has the meaning given by section 736 of the Companies Act 1985. 1. The hereditament described in paragraph (1) shall be treated as occupied by National Grid.

Changes from the 2000 list

The wording of the Regulations reflects the structure of the electricity industry following the coming into force of the Utilities Act 2000. The legislation differentiates between electricity transmission hereditaments (of which there is only one in each list, occupied by National Grid), electricity distribution hereditaments and electricity meter hereditaments, each within a separate section of the lists.

Meters, are excluded from the distribution hereditaments and have separate central list entries in a manner similar to that adopted for gas meters (see paragraph 11 below).

“Electricity suppliers” are companies that retail electricity to consumers, as distinct from those occupying the networks through which it is distributed. “Electricity suppliers” are not the subject of central list designation.

Changes from the 2005 list

None.

10. Electricity distribution hereditaments

10.1 Ratepayers in central lists

There have been a number of changes of designated persons (companies) from those shown in the Central List Regulations. The following names are the ones currently shown in the List:

  • Western Power Distribution East Midlands plc
  • Western Power Distribution (West Midlands) PLC
  • Eastern Power Networks PLC
  • London Power Networks PLC
  • South Eastern Power Networks PLC
  • Northern Powergrid (Northeast) Limited
  • Southern Electric Power Distribution plc
  • SP Distribution Limited
  • SP Manweb plc
  • United Utilities Electricity plc
  • Western Power Distribution (South Wales) plc
  • Western Power Distribution (South West) plc
  • Yorkshire Electricity Distribution plc

These are prescribed by Regulation 13, which provides:

  1. Where a company which is a designated person by virtue of regulation 3(1) and Part 8 of the Schedule occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament, and each of those hereditaments satisfies the conditions set out in paragraph (2), those hereditaments shall be treated as one hereditament.

  2. The conditions are that each of the hereditaments is –

(a) used wholly or mainly for the purposes of the designated person acting as an electricity distributor or for ancillary purposes; and

(b) not an excepted hereditament. 1. In paragraph (2) –

“electricity distributor” has the meaning given by section 6 of the Electricity Act 1989; and

“excepted hereditament” means –

(a) a hereditament to which regulation 14 applies;

(b) a hereditament consisting of or comprising premises used wholly or mainly as office premises, where those premises are not situated on operational land of the designated person. 1. The hereditament described in paragraph (1) shall be treated as occupied by the relevant designated person.

Changes from the 2005 list

None.

11. Electricity meter hereditaments

11.1 Ratepayers in Central Lists

There have been a number of changes of designated persons (companies) from those shown in the Central List Regulations. The following names are the ones currently shown in the list:

  • Western Power Distribution (East Midlands) PLC
  • Western Power Distribution (West Midlands) PLC
  • Eastern Power Networks PLC
  • London Power Networks PLC
  • South Eastern Power Networks PLC
  • Northern Powergrid (Northeast) Limited
  • Southern Electric Power Distribution plc
  • SP Distribution Limited
  • SP Manweb plc
  • United Utilities Electricity plc
  • Western Power Distribution (South Wales) plc
  • Western Power Distribution (South West) plc
  • Yorkshire Electricity Distribution plc

These are prescribed by Regulation 14, which provides: 1. Where -

(a) a company which is a designated person by virtue of regulation 3(1) and Part 9 of the Schedule; or

(b) any other person, occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament, and each of those hereditaments is an electricity meter attached to the end of the electricity distribution network of the company, those hereditaments shall be treated as one hereditament. 1. In paragraph (1), “electricity distribution network” means a hereditament described in regulation 13(1).

  1. The hereditament described in paragraph (1) shall be treated as occupied by the relevant designated person.

Changes from the 2005 list

None.

12. Water supply hereditaments

See Rating Manual Volume 5 Section 1118 for valuation practice for water supply hereditaments.

12.1 Ratepayers in central lists:

  • Anglian Water Services Limited
  • Bournemouth & West Hampshire Water plc
  • Bristol Water plc
  • Cambridge Water plc
  • Cholderton & District Water Company Limited
  • Dee Valley Water plc
  • Dwr Cymru Cyfyngedig
  • Veolia Water South East Limited
  • United Utilities Water plc
  • Northumbrian Water Limited
  • Portsmouth Water Limited
  • Severn Trent Water Limited
  • South East Water plc (now renamed South East Water Limited)
  • South Staffordshire Water PLC
  • South West Water Limited
  • Southern Water Services Limited
  • Sutton and East Surrey Water plc
  • Veolia Water East Limited
  • Thames Water Utilities Limited
  • Veolia Water Central Limited
  • Wessex Water Services Limited
  • Yorkshire Water Services Limited

These are prescribed by Regulation 15, which provides:

  1. Where a company which is a designated person by virtue of regulation 3(1) and Part 10 of the Schedule occupies or, if it is unoccupied, owns what would, apart from these Regulations, be more than one hereditament, and each of those hereditaments satisfies the conditions set out in paragraph (2), those hereditaments shall be treated as one hereditament.
  2. The conditions are that each of the hereditaments is –

(a) used wholly or mainly for the purposes of a water undertaker or for ancillary purposes; and

(b) not an excepted hereditament. 1. In paragraph (2) – “excepted hereditament” means a hereditament consisting of or comprising one or both of the following –

(a) premises used wholly or mainly 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);

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

“water undertaker” has the same meaning as in Part 2 of the Water Industry Act 1991

. 1. The hereditament described in paragraph (1) shall be treated as occupied by the relevant designated person.

Changes from the 2005 list

None. Note that whereas former Regulations defined the relevant hereditaments directly by reference to Part III of the Water Act 1991, the new Regulations define them indirectly, by reference to the definition of the occupying water undertaker in Part II of the same Act. This is to achieve uniformity in the wording used to combine the individual hereditaments into a single hereditament. It does not enlarge the scope of the prescription in any way and hereditaments provided wholly or mainly for recreational or conservation purposes remain liable to entry in local lists.

13. Canal hereditaments

13.1 Ratepayers in central lists

  • The British Waterways Board (deleted from central List on transfer to the Canal & River Trust on 2 July 2012)

The Board is prescribed by Regulation 16, which provides:

  1. Where a company which is a designated person by virtue of regulation 3(1) and Part 11 of the Schedule occupies or, if it is unoccupied, owns any hereditament 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 shall be treated as one hereditament.

  1. In paragraph (1) – ”excepted hereditament” means any hereditament –

(a) consisting of or including a dock or harbour undertaking carried on under authority conferred by or under any enactment;

(b) consisting of premises so let out as to be capable of separate assessment;

(c) consisting of premises used wholly or mainly as office premises, where those premises are not situated on operational land of the designated person; or

(d) consisting of a car park used wholly or mainly in connection with office premises, where those premises are not situated on operational land of the designated person; and “inland waterway” means any such waterway, whether natural or artificial. 1. The hereditament described in paragraph (1) shall be treated as occupied by the relevant designated person.

The definition of “excepted hereditaments” means that only those offices not situated on the operational land of BWB are to be shown in local lists. Many canal-side offices in the occupation of BWB are therefore included in the central list assessments. Attention is drawn to paragraphs 9.2 and 9.9 of the main part of this section, which give detailed guidance on the definition of “office premises” and “operational land” respectively.

Changes from the 2005 list

The Central List designation was in respect of The British Waterways Board (BWB) canals. BWB’s functions were transferred to the Canal & River Trust on 2 July 2012 and BWB’s Central List entries were therefore deleted.

The Non-Domestic Rating (Waterways) (England) Regulations 2012 SI 2012/1291 prescribed the Canal & River Trust’s occupation for the whole of England (in similar terms to the previous BWB designation) into the Birmingham City Council Rating List.

14. Long distance pipelines

14.1 Ratepayers in central lists

There have been a number of changes of designated persons (companies) from those shown in the Central List Regulations. The following names are the ones currently shown in the list:

  • Barking Power Limited
  • The BOC Group plc
  • BP Oil UK Limited
  • ConocoPhillips (UK) Limited
  • Phillips 66 Limited
  • Esso UK Limited
  • Total UK Limited
  • Sabic UK Petrochemicals Limited
  • Ineos Chlor Limited
  • E.ON UK Gas Limited
  • Mainline Pipelines Limited
  • United Utilities Water plc
  • The Secretary of State for Defence
  • Shell Chemicals UK Limited
  • Shell UK Limited
  • United Kingdom Oil Pipelines Limited
  • Walton-Gatwick Pipeline Company Limited
  • Cemex UK Cement Limited
  • Ineous Manufacturing Scotland Limited
  • Ineous Manufacturing (Hull) Limited
  • Ineous Enterprises Limited
  • Ineous Chemicals Grangemouth Limited
  • Essar Oil (UK ) Limited
  • Perenco UK Limited
  • Total Lindsey Oil Refinery Limited

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 two additional companies were introduced by the 2008 Amendment Regulations to reflect divisions in designated pipelines between different, non-designated, companies.

Because no special hereditament needs to be created in relation to these pipelines, a dedicated Regulation is not necessary, and they are included in the central lists by virtue of the general provisions in Regulations 3 – 5.

Changes from the 2005 list

There have been alterations to the Schedule over the life of the 2010 List to take account of revocations and changes of name.