Attached are the Non-Domestic Rating (Unoccupied Property) (Wales) regulations that have been made, and come into force on 27 December 2007.
They amend the Non Rating (Unoccupied Property) Regulations 1989 so that empty industrial properties are only exempt from liability for 6 months, and increase the threshold at which empty properties cease to become exempt from paying the Empty Property Rate from £1,500 to £2,200.
From 1 April 2008 the empty property relief for non-industrial property will continue to be 3 months, but the Rating Empty Properties Bill 2007 reduces the 50% rate of relief that these properties receive after 3 months to 0% in England and Wales. Empty industrial properties will be subject to non domestic rates too, but will be entitled to 100% empty property relief for a period of 6 months.
The Empty Properties Bill also provides for a zero rate for empty properties where the rate payer is (i) a charity and it appears that when the property is next used it will be wholly or mainly used for charitable purposes, or (ii) a community amateur sports club and it appears that when the property is next used it will be wholly or mainly used for the purposes of that club or for the purposes of two or more clubs including the club and all clubs would be registered as community amateur sports clubs.
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