The Non-Domestic Rating (Unoccupied Property) Regulations 1989

Contents

1Citation, commencement and interpretation#

(1)These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) Regulations 1989 and shall come into force on 28th December 1989.

(2)In these Regulations, “the Act” means the Local Government Finance Act 1988.

2Property liable for unoccupied property rates#

(1)The class of non-domestic hereditaments prescribed for the purposes of section 45(1) of the Act consists of all relevant non-domestic hereditaments to which none of the conditions in paragraph (2) applies.

(2)The conditions are that –

(a)the whole hereditament has, subject to paragraph (3), been unoccupied for a continuous period not exceeding three months;

(b)its owner is prohibited by law from occupying it or allowing it to be occupied;

(c)it is kept vacant by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting the occupation of the hereditament or to acquiring it;

(d)it is the subject of a building preservation notice as defined by section 58 of the Town and Country Planning Act 1971 or is included in a list compiled under section 54 of that Act;

(e)it is included in the Schedule of monuments compiled under section 1 of the Ancient Monuments and Archaeological Areas Act 1979;

(f)it is a qualifying industrial hereditament;

(g)its rateable value is less than £1,000;

(h)the owner is entitled to possession only in his capacity as the personal representative of a deceased person;

(i)there subsists in respect of the owner’s estate a bankruptcy order within the meaning of Parts VIII to XI of the Insolvency Act 1986;

(j)the owner is entitled to possession of the hereditament in his capacity as trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies;

(k)the owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act;

(l)the owner is entitled to possession of the hereditament in his capacity as liquidator by virtue of an order made under section 112 or section 145 of the Insolvency Act 1986.

(3)Where a hereditament which has been unoccupied becomes occupied on any day and becomes unoccupied again on the expiration of a period of less than six weeks beginning with that day, then for the purposes of ascertaining whether the hereditament has been continuously unoccupied for the period mentioned in paragraph (2)(a) it shall be treated as having been unoccupied on that day and throughout the period.

(4)For the purpose of paragraph (2)(a), a hereditament which has not previously been occupied shall be treated as becoming unoccupied –

(a)on the day determined under paragraph 8 of Schedule 1 to the General Rate Act 1967, or

(b)on the day determined under Schedule 4A to the Act, or

(c)where neither (a) or (b) applies, on the day for which the hereditament is first shown in a local rating list,

whichever day first occurs.

(5)

(a)In paragraph (1), “relevant non-domestic hereditament” means any non-domestic hereditament consisting of, or of part of, any building, together with any land ordinarily used or intended for use for the purposes of the building or part, and

(a)the manufacture, repair or adaptation of goods or materials, or the subjection of goods or materials to any process;

(b)in paragraph (2)(f) –

(b)storage (including the storage or handling of goods in the course of their distribution);

(c)the working or processing of minerals;

(d)the generation of electricity; and

3Appeals against completion notices: transitional provision#

Any appeal under paragraph 4 of Schedule 4A to the Act against a completion notice served under that Schedule shall be dismissed unless it is initiated before whichever is the later of –

(a)the expiry of 28 days beginning with the day on which the notice is served;

(b)1st April 1990.

Contains public sector information licensed under the Open Government Licence v3.0.

The Non-Domestic Rating (Unoccupied Property) Regulations 1989

1Citation, commencement and interpretation#

2Property liable for unoccupied property rates#

3Appeals against completion notices: transitional provision#

Defined terms · 2

Connections

Key facts

History · 1 version

1Citation, commencement and interpretation#

2Property liable for unoccupied property rates#

3Appeals against completion notices: transitional provision#