The Non-Domestic Rating (Unoccupied Property) (Wales) Regulations 2008

• Citation: S.I. 2008/2499 (W.)
• Sections: 7

Section 1 Title, application and commencement

(1) The title of these Regulations is The Non-Domestic Rating (Unoccupied Property) (Wales) Regulations 2008 and they come into force on 1 November 2008.

(2) These Regulations apply in relation to Wales.

Section 2 Interpretation

In these Regulations—

“the Act” (“ y Ddeddf ”) means the Local Government Finance Act 1988;

“qualifying industrial hereditament” (“ hereditament diwydiannol cymwys ”) means any hereditament, other than a retail hereditament, in relation to which all buildings comprised in the hereditament are—

constructed or adapted for use in the course of a trade or business; and

constructed or adapted for use for one or more of the following purposes, or one or more such purposes and one or more purposes ancillary thereto—

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

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

the working or processing of minerals; and

the generation of electricity;

“relevant non-domestic hereditament” (“ hereditament annomestig perthnasol ”) 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

“retail hereditament” (“ hereditament masnachol ”) means any hereditament where any building or part of a building comprised in the hereditament is constructed or adapted for the purpose of the retail provision of—

goods, or

services, other than storage for distribution services, where the services are to be provided on or from the hereditament.

Section 3 Hereditaments prescribed for the purposes of section 45(1)(d) of the Act

The class of non-domestic hereditaments prescribed for the purposes of section 45(1)(d) of the Act consists of all relevant non-domestic hereditaments other than those described in regulation 4.

Section 4 Hereditaments not prescribed for the purposes of section 45(1)(d) of the Act

The relevant non-domestic hereditaments described in this regulation are any hereditament—

(a) the whole of which, subject to regulation 5, has been unoccupied for a continuous period not exceeding three months;

(b) which is a qualifying industrial hereditament and the whole of which, subject to regulation 5, has been unoccupied for a continuous period not exceeding six months;

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

(d) which 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;

(e) which is the subject of a building preservation notice within the meaning of the Planning (Listed Buildings and Conservation Areas) Act 1990 or is included in a list compiled under section 1 of that Act;

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

(g) whose rateable value is less than £2,200;

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

(i) where, in respect of the owner’s estate, there subsists a bankruptcy order within the meaning of section 381(2) of the Insolvency Act 1986 ;

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

(k) whose 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) whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003 ;

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

Section 5 Continuous occupation

A hereditament which has been unoccupied and becomes occupied on any day is to be treated as having been continuously unoccupied for the purposes of regulation 4(a) and (b) if it becomes unoccupied again on the expiration of a period of less than six weeks beginning with that day.

Section 6 Hereditaments not previously occupied

For the purposes of regulation 4(a) and (b), a hereditament which has not previously been occupied is to be treated as becoming unoccupied—

(a) on the day determined under paragraph 8 of Schedule 1 to the General Rate Act 1967 , or on the day determined under Schedule 4A to the Act , whichever day first occurs; or

(b) where paragraph (a) does not apply, on the day for which the hereditament is first shown in a local rating list.

Section 7 Revocation and saving

(1) Subject to paragraph (2), the Non-Domestic Rating (Unoccupied Property) Regulations 1989 are revoked in their application to Wales.

(2) Those Regulations continue to apply for the purposes of calculating liability for rates in respect of any day before 1 November 2008.