Explanatory note

These Regulations make amendments to the Non-Domestic Rating (Chargeable Amounts) Regulations 1994 (“the 1994 Regulations”) which make provision for the five year period beginning on 1st April 1995 in relation to non-domestic rates under Part III of the Local Government Finance Act 1988 as to the chargeable amount for which a ratepayer is liable in certain circumstances.

The Non-Domestic Rating (Chargeable Amounts for Small Hereditaments) Regulations 1996 (“the 1996 Regulations”) specify a category of small hereditaments for which the chargeable amount is ascertained by reference to the 1994 Regulations.

These Regulations provide that the chargeable amounts in respect of unoccupied hereditaments falling within the description of small hereditaments specified by the 1996 Regulations are also ascertained by reference to the 1994 Regulations.