Explanatory note

These Regulations deal with the treatment of caravan sites for the purposes of non-domestic rating under the Local Government Finance Act 1988, which takes effect on 1st April 1990.

Regulation 3 provides that pitches on caravan sites which are not occupied by the site occupier are to be treated, together with any area of the site occupied by that occupier, as one hereditament and as occupied by him. An exception is made in respect of pitches occupied for the purposes of a charity.

Regulation 4 requires the valuation officer to supply to site occupiers affected by regulation 2 information as to the treatment of their sites, and enables occupiers of pitches to inspect copies of statements of information so supplied.