# The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2024

S.I. 2024/323 · made 7 March 2024

These Regulations amend the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (S.I. 2008/386) (the “Principal Regulations”).

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-2024/pdf/uksi_20240323_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2024/pdf/uksiem_20240323_en_001.pdf

## Introductory text

Rating And Valuation, England
Made 7th March 2024
Laid before Parliament 8th March 2024
Coming into force 1st April 2024
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 45(1)(d), (9) and (10) and 143(2) of the Local Government Finance Act 1988.

## 1 Citation, commencement and extent

(1) These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2024.
(2) These Regulations come into force on 1st April 2024.
(3) These Regulations extend to England and Wales.

## 2 Amendment of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008

In the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008, in regulation 5 (continuous occupation), for “six weeks” substitute “13 weeks”.

## 3 Transitional provision

The amendment made by regulation 2 does not apply in relation to a hereditament where the period mentioned in regulation 5 of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 begins before 1st April 2024 and ends on or after that date.

## Signature

Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
Simon Hoare
Parliamentary Under Secretary of State
Department for Levelling Up, Housing and Communities
7th March 2024

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (S.I. 2008/386) (the “Principal Regulations”).
Regulation 4 of the Principal Regulations provides that a hereditament is not prescribed for the purposes of section 45(1)(d) of the Local Government Finance Act 1988 (c. 41) if it has been unoccupied for a continuous period not exceeding three months or, for a qualifying industrial hereditament, six months. Regulation 5 of the Principal Regulations provides that a hereditament which has been unoccupied, but becomes occupied, must be treated as having been continuously unoccupied if it becomes unoccupied again within the period of six weeks beginning with the day of occupation. These Regulations amend the period specified in regulation 5 from 6 weeks to 13 weeks.
Regulation 3 makes transitional provision for hereditaments occupied before the date these regulations come into force.
An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.

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Source: https://www.legislation.gov.uk/uksi/2024/323 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2024
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.