Regulation 4(a) and (b) of the Non-Domestic Rating (Unoccupied Property) (Wales) Regulations 2008 (“the 2008 Regulations”) excludes from liability for non-domestic rates under section 45 of the Local Government Finance Act 1988 any hereditaments which have been continuously unoccupied for three months or less, or in the case of a qualifying industrial hereditament, six months or less.

Both classes of hereditaments are subject to regulation 5 of the 2008 Regulations which provides that an unoccupied hereditament which becomes occupied on any day is to be treated as being continuously unoccupied for the purposes of regulation 4(a) and (b) if it becomes unoccupied again on the expiration of a period of less than six weeks beginning with that day.

Regulation 2 of these Regulations amends regulation 5 of the 2008 Regulations so that an unoccupied hereditament which becomes occupied for a period of 26 weeks or less before becoming unoccupied again is to be treated as being continuously unoccupied for the purposes of regulation 4(a) and (b) of the 2008 Regulations.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained at the Local Government Strategic Finance Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.