2004 No.3146
RATING AND VALUATION, ENGLAND

The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2004

Made
Laid before Parliament
Coming into force
The First Secretary of State, in exercise of the powers conferred by sections 45(1)(d) and (9) of the Local Government Finance Act 19881, hereby makes the following Regulations:

Citation, application and commencement1.

These Regulations, which apply to England only, may be cited as the Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2004 and shall come into force on 1st April 2005.

Property liable for unoccupied property rates2.

In respect of a hereditament shown in a non-domestic rating list compiled on or after 1st April 2005, in regulation 2(2)(g) of the Non-Domestic Rating (Unoccupied Property) Regulations 19892 for “£1,900” substitute “£2,200”.

Revocation3.

The Non-Domestic Rating (Unoccupied Property) (Amendment) Regulations 19953 are revoked.

Signed by authority of the First Secretary of State

Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
(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 prescribed class.

The Non-Domestic Rating (Unoccupied Property) Regulations 1989 prescribe a class of unoccupied hereditaments on which rates are payable consisting of all unoccupied hereditament to which none of the conditions in regulation 2(2) applies.

Regulation 2(2)(g) excludes from liability for non-domestic rates under section 45 a hereditament shown in a non-domestic rating list with a rateable value less than a specified amount, currently £1,900 for a list compiled on 1st April 2000. These Regulations further increase that figure to £2,200 for the purposes of a hereditament shown in a list compiled on or after 1st April 2005.

Article 3 revokes the Non-Domestic Rating (Unoccupied Property) (Amendment) Regulations 19954 with effect from 1st April 2005.