{
  "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-wales-amendment-regulations-2011/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-wales-amendment-regulations-2011/note.json",
  "legislation": "wsi/2011/197",
  "legislation_title": "The Non-Domestic Rating (Unoccupied Property) (Wales) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-wales-amendment-regulations-2011",
  "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 (“the 1988 Act”) 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) (Wales) Regulations 2008 prescribe a class of unoccupied hereditaments on which rates are payable. The class consists of all unoccupied hereditaments to which none of the conditions in regulation 4 applies.\nRegulation 4 excludes from liability for non-domestic rates under section 45 of the 1988 Act all hereditaments shown in a non-domestic rating list with a rateable value less than a specified amount. These Regulations set that figure at £2,600 for the purpose of a hereditament shown in the list from 1 April 2011.\nA regulatory impact assessment has been prepared in connection with these Regulations. A copy can be obtained at http:www.assemblywales.org/bus-home/buslegislation/bus-legislation-sub .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2011/197/note",
    "retrieved_at": "2026-10-28T23:52:05.030622+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."
}