Explanatory note

The Caravans (Standard Community Charge and Rating Act) 1991 (“the 1991 Act”) secures, with effect from 1st April 1990, that caravans stationed on protected sites may give rise to liability for non-domestic rates, instead of the standard community charge. Section 1(7) of the 1991 Act empowers the making of regulations with retrospective effect.

Accordingly, regulation 3 extends the scope of the Non-Domestic Rating (Caravan Sites) Regulations 1990 (which provide, inter alia, for pitches on certain caravan sites to be treated as a single hereditament, together with property occupied by the site operator) to include pitches which become liable to be rated as a result of the 1991 Act.

Regulation 4, in relation to such pitches, deems regulation 3 to have come into force on 1st April 1990, and enables alterations to non-domestic rating lists to be made with effect from that date.

Regulation 5 establishes that proposals to alter rating lists in consequence of the 1991 Act may be made within six months of the coming into force of the Regulations, and regulation 6 makes consequential provision for valuation matters.