05 March 2010
Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2010
Amend the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008, SI 2008/386.
Where a property is excepted because it has a rateable value of less than £2,200, that amount is increased to £2,600 to take account of changes to rateable values of hereditaments due to occur with effect from 1 April 2010 as a result of revaluation.
However, for the financial year beginning on 1 April 2010 only, the amount is increased so the owners of unoccupied properties with a rateable value of less than £18,000 will not be liable for rates in respect of that year in relation to such properties.
In force : 1 April 2010
