Regulation 2 Amount payable – certain lands and heritages in a rural areaI1

No amount is to be payable as non-domestic rate in respect of any lands and heritages for a day in a relevant financial year if on that day paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997^f1 applies to the lands and heritages.

A “relevant financial year” is a financial year beginning after 31st March 2017.