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The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2000
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- 2000 No. 520
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
Under section 45 of the Local Government Finance Act 1988 non-domestic rates are payable on an unoccupied hereditament if it fulfils the conditions set out in section 45(1). Those conditions include a condition that the hereditament falls within a class prescribed by the Secretary of State by regulations.
The Non-Domestic Rating (Unoccupied Property) Regulations 1989 prescribe a class of unoccupied hereditaments on which rates are payable consisting of all unoccupied hereditaments to which none of the conditions in regulation 2(2) applies.
Regulation 2(2)(g) exempts from non-domestic rates a hereditament shown in a non-domestic rating list the rateable value of which is less than a specified amount, currently £1,500 for a list compiled on 1st April 1995. These Regulations further increase that figure to £1,900 for the purposes of a hereditament shown in a list compiled on or after 1st April 2000.
The Regulations extend to England only.
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