{
  "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/3146",
  "legislation_title": "The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder 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 prescribed class.\nThe Non-Domestic Rating (Unoccupied Property) Regulations 1989 prescribe a class of unoccupied hereditaments on which rates are payable consisting of all unoccupied hereditament to which none of the conditions in regulation 2(2) applies.\nRegulation 2(2)(g) excludes from liability for non-domestic rates under section 45 a hereditament shown in a non-domestic rating list with a rateable value less than a specified amount, currently £1,900 for a list compiled on 1st April 2000. These Regulations further increase that figure to £2,200 for the purposes of a hereditament shown in a list compiled on or after 1st April 2005.\nArticle 3 revokes the Non-Domestic Rating (Unoccupied Property) (Amendment) Regulations 1995 with effect from 1st April 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/549."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3146/note",
    "retrieved_at": "2026-10-29T05:14:40.724479+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}