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The Local Government (Non-Domestic Rating) (Consequential Amendments) (England) Order 2008
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- 2008 No. 428
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends other legislation as a consequence of the Local Government Act 2003 (“the 2003 Act”) and the Rating (Empty Properties) Act 2007 (“the 2007 Act”).
The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (“the 1989 Regulations”) and the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (“the 1990 Regulations”) are amended to reflect the reforms made to liability for rates in respect of empty non-domestic properties by the 2007 Act. These reforms primarily increased the liability of owners of empty non-domestic properties from 50% of the basic rate for occupied properties to 100% and put in place a zero rate for charities and community amateur sports clubs which own empty non-domestic properties. The 2007 Act also gave the Secretary of State the power to reduce, by order, the liability of owners of empty non-domestic properties, to a minimum of 50% of the basic occupied rate.
The 1989 Regulations and 1990 Regulations are also amended to reflect the insertion by the 2003 Act of a new section 57A into the Local Government Finance Act 1988 (“the 1988 Act”).
The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004 provide for a transition scheme which phases in changes to liability as a result of the revaluation of non-domestic properties in England on 1st April 2005. Those Regulations are amended so that liability to rates in respect of unoccupied properties under the scheme is consistent with liability under the 1988 Act following the amendments made by the 2007 Act.
The provisions of the 2007 Act apply in respect of financial years beginning on or after 1st April 2008. The amendments in this Order relating to the 2007 Act have the same application. The amendments relating to the 2003 Act apply from the date this Order comes into force.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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