The Non-Domestic Rating (Property in Common Occupation) (Wales) Regulations 2022
These Regulations, which apply only to Wales, specify the circumstances in which two or more hereditaments, whether occupied or unoccupied, must be treated as one hereditament for the purposes of determining an owner’s or occupier’s non-domestic rating liability.
Lifecycle
Department
Made
06 Oct 2022
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In force
01 Apr 2023
Enabling power
The Welsh Ministers make the following Regulations in exercise of the power conferred on the Secretary of State by section 64(3) of the Local Government Finance Act 1988, and now vested in them.
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