# The Non-Domestic Rating (Property in Common Occupation) (Wales) Regulations 2022, Note: Explanatory note

Extent: E+W

(This note is not part of these Regulations)
These Regulations, which apply only to Wales, specify the circumstances in which two or more hereditaments, whether occupied or unoccupied, must be treated as one hereditament for the purposes of determining an owner’s or occupier’s non-domestic rating liability.
The Regulations also set out the circumstances in which two or more hereditaments are to be considered as contiguous with each other.
The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from Local Government Finance Reform, Welsh Government, Cathays Park, Cardiff, CF10 3NQ and is published on www.gov.wales.

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Source: https://www.legislation.gov.uk/wsi/2022/1025/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-property-in-common-occupation-wales-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.