{
  "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2024/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2024/note.json",
  "legislation": "uksi/2024/323",
  "legislation_title": "The Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-england-amendment-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (S.I. 2008/386) (the “Principal Regulations”).\nRegulation 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.\nRegulation 3 makes transitional provision for hereditaments occupied before the date these regulations come into force.\nAn 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/323/note",
    "retrieved_at": "2026-10-28T21:33:06.990519+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."
}