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STATUTORY INSTRUMENTS
2026 No. 172
RATING AND VALUATION, ENGLAND
The Central Rating List (England)
(Amendment) Regulations 2026
Made - - - - 23rd February 2026
Laid before Parliament 26th February 2026
Coming into force - - 31st March 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 53(1)
and 143(1) and (2) of the Local Government Finance Act 1988(1).
Citation, extent and commencement
1.—(1) These Regulations may be cited as the Central Rating List (England) (Amendment)
Regulations 2026.
(2) These Regulations extend to England and Wales.
(3) These Regulations come into force on 31st March 2026.
Amendment of the Central Rating List (England) Regulations 2005
2. In the Central Rating List (England) Regulations 2005(2), for Part 12 of the Schedule (long-
distance pipe-line hereditaments), substitute—
“Part 12
Long-distance pipe-line hereditaments
Designated person Relevant Hereditaments
The BOC Group Ltd The cross-country pipe-line from Sheffield to
Rotherham.
(1) 1988 c. 41. Section 53(1) was amended by paragraph 29(2) of Schedule 5 to the Local Government and Housing Act 1989
(c. 42).
(2) S.I. 2005/551; relevant amending instruments are S.I. 2008/429, S.I. 2010/456, S.I. 2011/2743, S.I. 2012/1292, S.I. 2013/2887
and S.I. 2016/146.Document Generated: 2026-03-31
Status: This is the original version (as it was originally made). This
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Designated person Relevant Hereditaments
The BOC Group Ltd Trans Tees Network cross-country pipe-line.
BP Oil UK Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
Phillips 66 Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
Esso UK Limited The cross-country pipe-line from Alton to Purfleet.
Esso UK Limited The cross-country pipe-line from Astwood to Bromford.
Esso UK Limited The cross-country pipe-line from Fawley to Avonmouth.
Esso UK Limited The cross-country pipe-line from Fawley to London.
Esso UK Limited The cross-country pipe-line from Fawley to Seisdon.
Sabic UK Petrochemicals Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
Uniper UK Gas Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
Mainline Pipelines Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
United Utilities Water Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
Exolum Pipelines System Ltd Cross-country pipe-lines situated within the area of more
than one billing authority.
Shell Chemicals U.K. Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
United Kingdom Oil Pipelines The cross-country pipe-line from Buncefield to Perry
Limited Oaks.
United Kingdom Oil Pipelines The cross-country pipe-line from Longford to Walton.
Limited
United Kingdom Oil Pipelines The cross-country pipe-line from Thames to Mersey.
Limited
Walton-Gatwick Pipeline Company Cross-country pipe-lines situated within the area of more
Limited than one billing authority.
Cemex UK Cement Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
Ineos Manufacturing (Hull) Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
Inovyn Enterprises Limited The cross-country pipe-line from the Brine Treatment
Plant to Runcorn.
Inovyn Enterprises Limited The cross-country pipe-line from Lostock to Weston Hill.
Ineos Chemicals Grangemouth Cross-country pipe-lines situated within the area of more
Limited than one billing authority.
Essar Oil (UK) Limited The cross-country pipe-line from Stanlow to Partington.
2Document Generated: 2026-03-31
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
Designated person Relevant Hereditaments
Essar Oil (UK) Limited The cross-country pipe-line from Stanlow to Tranmere.
Perenco UK Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
PRAX Lindsey Oil Refinery Limited Cross-country pipe-lines situated within the area of more
than one billing authority.
In this Part—
a) “cross-country pipe-line” has the same meaning as in section 66(1) of the Pipe-Lines Act
1962(3);
b) a reference to a designated person by name is a reference to the company bearing that name
on 1st December 2025.”.
Signed by authority of the Secretary of State for Housing, Communities and Local Government
Alison McGovern
Minister of State
Ministry of Housing, Communities and Local
23rd February 2026 Government
(3) 1962 c. 58. The definition of “cross-country pipe-line” in section 66(1) was amended by S.I. 1992/449.
3Document Generated: 2026-03-31
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
EXPLANATORY NOTE
(This note is not part of the Regulations)
With a view to securing the central rating en bloc of certain hereditaments, regulations may be
made under section 53(1) of the Local Government Finance Act 1988 which designate a person and
prescribe in relation to that person one or more descriptions of non-domestic hereditament.
Regulation 3 of the Central Rating Lists (England) Regulations 2005 (“the 2005 Regulations”)
designates the persons named in the Schedule to the 2005 Regulations and prescribes the descriptions
of hereditament shown in the Schedule against the names of those persons.
Regulation 2 of these Regulations amends the 2005 Regulations by substituting Part 12 of the
Schedule to the 2005 Regulations.
An impact assessment has not been produced for this instrument because it amends an existing tax
measure. Publication of a full impact assessment is not necessary for such legislation.
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