# The Non-Domestic Rating (Unoccupied Property) (Amendment) Regulations 1995, Note: Explanatory note


(This note is not part of the Regulations)
Under section 45 of the Local Government Finance Act 1988 non-domestic rates are payable on an unoccupied hereditament if it fulfils the conditions set out in section 45(1). Those conditions include a condition that the hereditament falls within a class prescribed by the Secretary of State by regulations.
The Non-Domestic Rating (Unoccupied Property) Regulations 1989 prescribe a class of unoccupied hereditaments on which rates are payable consisting of all unoccupied hereditaments to which none of the conditions in regulation 2(2) applies.
Regulation 2(2)(g) exempts from non-domestic rates a hereditament shown in a non-domestic rating list compiled on 1st April 1990 the rateable value of which is less than 1,000. These Regulations increase that figure to 1,500 for the purposes of a hereditament shown in a list compiled on or after 1st April 1995.

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Source: https://www.legislation.gov.uk/uksi/1995/549/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-property-amendment-regulations-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.