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(This note is not part of the Order)
This Order amends, with effect from 1 April 2010, section 66 of the Local Government Finance Act 1988 (“the 1988 Act”), which defines domestic property for the purposes of Part III (non-domestic rating) of that Act.
Article 2 amends section 66 of the 1988 Act. That section specifies the meaning of “domestic property” for the purposes of Part 3 (non-domestic rating) of that Act.
Paragraph (4) of article 2 inserts subsection (2BB) into section 66, which provides that a building or self contained part of a building is not domestic property for the purposes of Part 3 if—
(a)for a period of at least 12 calendar months following assessment, it will be available for letting commercially, as self-catering accommodation, for periods totalling 140 days or more; and
(b)in the 12 calendar months prior to assessment—
(i)it has been available for letting commercially, as self-catering accommodation, for periods totalling 140 days or more; and
(ii)it has been so let for periods which amount in total to 70 days or more.
This paragraph also inserts a new subsection (2BA) to provide that subsection (2BB) applies only in relation to Wales.
Article 2(3) makes consequential provision inserting a new subsection (2AA) which provides that subsection (2B) is to apply only in relation to England.
A regulatory impact assessment has been prepared for this Order. A copy can be obtained at http:www.assemblywales.org/bus-home/buslegislation/bus-legislation-sub.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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