Article 4 Amendment of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008I1
England and Wales
The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008f1 are amended in accordance with paragraph (2).
For regulation 4(g) (hereditaments not prescribed for the purposes of section 45(1)(d) of the Act) substitute—
“(g)whose rateable value is less than—
(i)in relation to the financial year beginning on 1st April 2008, £2,200;
(ii)in relation to the financial year beginning on 1st April 2009, £15,000;
(iii)in relation to the financial year beginning on 1st April 2010, £18,000;
(iv)in relation to the financial years beginning on 1st April 2011, 1st April 2012, 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, £2,600;
(v)in relation to financial years beginning on or after 1st April 2017, £2,900.”
Annotations
Commencement
- I1
Art. 4 in force at 3.3.2017, see art. 1(1)
Footnotes
- f1
-
S.I. 2008/386, amended by S.I. 2009/353, S.I. 2010/408 and S.I. 2015/1641.