The Non-Domestic Rating (Unoccupied Property) (Wales) (Amendment) Regulations 2021
Regulation 4(a) and (b) of the Non-Domestic Rating (Unoccupied Property) (Wales) Regulations 2008 (“the 2008 Regulations”) excludes from liability for non-domestic rates under section 45 of the Local Government Finance Act 1988 any hereditaments which have been continuously unoccupied for three months or less, or in the case of a qualifying industrial hereditament, six months or less.
Lifecycle
Department
Made
03 Feb 2021
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In force
01 Apr 2022
Enabling power
The Welsh Ministers make the following Regulations in exercise of the powers conferred on the Secretary of State by section 45(1)(d), (9) and (10) of the Local Government Finance Act 1988and now vested in them.
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