The Government has made the Central Rating List (England) (Amendment) Regulations 2026 (SI 2026/172), replacing Part 12 of the 2005 regulations covering long‑distance pipe‑line hereditaments. The changes apply to the English central rating list for non‑domestic rating and are targeted at network pipelines that span multiple local authority areas.
The instrument was laid before both Houses on 26 February 2026 and comes into force on 31 March 2026 under the negative procedure, enabled by the Local Government Finance Act 1988. No debate is scheduled unless a motion to annul is tabled. (statutoryinstruments.parliament.uk)
For context, the central rating list is maintained by the Valuation Office Agency (VOA) and contains aggregated rateable values for specified network undertakings, including cross‑country pipelines. Liability on central list hereditaments in England is paid directly to the Secretary of State, rather than to billing authorities. (gov.uk)
VOA operational guidance explains when pipelines fall to the central list. A long‑distance pipeline typically qualifies where it is more than 16km in length, lies in two or more billing authority areas, and the occupier is a ‘designated person’. This aligns with the long‑standing position that a cross‑country pipeline is more than ten miles in length. (gov.uk)
What changes in practice is the legal framing inside Part 12. The substituted text aligns the expression “cross‑country pipe‑line” with the Pipe‑Lines Act 1962 and fixes references to designated pipeline operators by their company name as at 1 December 2025. That approach reduces administrative risk where corporate names change close to revaluation, keeping the correct legal person on the central list.
Timing matters. The amendment takes effect the day before the 2026 compiled lists start on 1 April 2026, ensuring the refreshed pipeline designations are in place for the new rating list. Finance directors should treat this as the final housekeeping step ahead of the revaluation go‑live. (gov.uk)
For operators, the immediate actions are straightforward: confirm that the designated legal entity name on the central list matches the company name in use on 1 December 2025; verify that pipeline assets mapped to the central list meet the VOA’s qualifying criteria; and prepare evidence packs for any Check, Challenge, Appeal activity once the 2026 list is compiled. VOA guidance notes that central list valuations are handled centrally and that information should be requested before confirming a Check. (gov.uk)
For local authorities, the amendment does not create new local billing flows: qualifying pipelines appear on the central list and pay direct to central government; pipeline property outside the Part 12 definition remains on local lists. Revenue and budgeting effects therefore sit primarily with the Exchequer rather than billing authorities. (gov.uk)
Looking ahead, the VOA’s draft 2026 central rating lists for England and Wales have been available since November 2025 and were updated in January 2026. Pipeline operators should cross‑check their entries and be ready to reconcile any differences against the final compiled list from 1 April 2026. (gov.uk)
Bottom line for policy and compliance teams: this is a targeted legal update to keep the cross‑boundary pipeline regime current for the 2026 revaluation cycle, using the negative procedure to make a time‑critical change without altering the wider structure of business rates. (statutoryinstruments.parliament.uk)