The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2010

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations apply in relation to England only.

Section 45 of the Local Government Finance Act 1988 provides that owners of unoccupied 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 in regulations made, in relation to England, by the Secretary of State.

Regulation 3 of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 prescribes that class as consisting of all buildings or parts of buildings, together with land used or intended for use for the purposes of those buildings or parts of buildings, except those listed in regulation 4. The list in regulation 4 includes properties whose rateable value is less than £2,200 (regulation 4(g)). Regulation 2 of these Regulations amends regulation 4(g) so as to increase that amount to £2,600 for financial years beginning on and after 1st April 2011. However, for the financial year beginning on 1st April 2010 only, that amount is increased to £18,000.

A full impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the Department for Communities and Local Government’s Business Rates and Valuation Division (telephone [phone]) and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website (www.opsi.gov.uk).