http://www.legislation.gov.uk/uksi/2008/386/regulation/1/made

The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008

Listed buildings

Unoccupied property (housing)

Valuation

Conservation areas

Ancient monuments

en

King's Printer of Acts of Parliament

2017-06-27

RATING AND VALUATION, ENGLAND

Section 45 of the Local Government Finance Act 1988 provides that owners of empty non-domestic properties are liable to pay non-domestic rates if certain conditions apply. One of those conditions is that the property must fall within a class prescribed by regulations made, in relation to England, by the Secretary of State.