# The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2004, 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 prescribed class.
The 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.
Regulation 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.
Article 3 revokes the Non-Domestic Rating (Unoccupied Property) (Amendment) Regulations 1995 with effect from 1st April 2005.

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Source: https://www.legislation.gov.uk/uksi/2004/3146/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2004/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.