http://www.legislation.gov.uk/wsi/2011/197/contents/made

The Non-Domestic Rating (Unoccupied Property) (Wales) (Amendment) Regulations 2011

Unoccupied property (housing)

King's Printer of Acts of Parliament

2017-11-27

RATING AND VALUATION, WALES

Under section 45 of the Local Government Finance Act 1988 (“the 1988 Act”) 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.