# The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2010

S.I. 2010/408 · made 21 February 2010

These Regulations apply in relation to England only.

Made under: Local Government Finance Act 1988 (Section 45, Section 143)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2010/pdf/uksi_20100408_en.pdf; Explanatory Memorandum https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2010/pdf/uksiem_20100408_en.pdf

## Introductory text

Rating And Valuation, England
Made 21st February 2010
Laid before Parliament 25th February 2010
Coming into force 1st April 2010
The Secretary of State, in exercise of the powers conferred by sections 45(1)(d) and (9) and 143(2) of the Local Government Finance Act 1988, makes the following Regulations:

## 1 Citation, commencement and application

(1) These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2010 and shall come into force on 1st April 2010.
(2) These Regulations apply in relation to England only.

## 2 Hereditaments not prescribed for the purposes of section 45(1)(d) of the Local Government Finance Act 1988

(1) The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 are amended as follows.
(2) In regulation 4(g)—
(a) subject to sub-paragraph (b), for “£2,200” substitute “£2,600”;
(b) in relation to the financial year beginning on 1st April 2010, for “£2,200” substitute “£18,000”.

## Signature

Signed by authority of the Secretary of State for Communities and Local Government
Barbara Follett
Parliamentary Under Secretary of State
Department for Communities and Local Government
21st February 2010

## Explanatory note

(This note is not part of the Regulations)
These Regulations apply in relation to England only.
Section 45 of the Local Government Finance Act 1988 provides that owners of unoccupied non-domestic properties are liable to pay non-domestic rates if certain conditions apply. One of those conditions is that the property must fall within a class prescribed in regulations made, in relation to England, by the Secretary of State.
Regulation 3 of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 prescribes that class as consisting of all buildings or parts of buildings, together with land used or intended for use for the purposes of those buildings or parts of buildings, except those listed in regulation 4. The list in regulation 4 includes properties whose rateable value is less than £2,200 (regulation 4(g)). Regulation 2 of these Regulations amends regulation 4(g) so as to increase that amount to £2,600 for financial years beginning on and after 1st April 2011. However, for the financial year beginning on 1st April 2010 only, that amount is increased to £18,000.
A full impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the Department for Communities and Local Government’s Business Rates and Valuation Division (telephone 0303 4441756) and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website (www.opsi.gov.uk).

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Source: https://www.legislation.gov.uk/uksi/2010/408 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2010
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.