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In force since 2026-07-24, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2026 No. 692 RATING AND VALUATION, ENGLAND The Non-Domestic Rating (Definition of Domestic Property) (England) Order 2026 Made 25th June 2026 Laid before Parliament 29th June 2026 Coming into force 24th July 2026 The Secretary of State makes this Order in exercise of the powers conferred by sections 66(9) and 143(1) and (2) of the Local Government Finance Act 1988.
Propose a change(1) This Order may be cited as the Non-Domestic Rating (Definition of Domestic Property) (England) Order 2026 and comes into force on 24th July 2026. (2) This Order extends to England and Wales.
Propose a changeIn section 66 of the Local Government Finance Act 1988 (domestic property)— (a) in subsection (2B)— (i) in paragraph (b), after “periods” insert— , and (ba) subsection (2BZA), (2BZB) or (2BZC) applies ; (ii) omit paragraphs (c) and (d); (b) after subsection (2B) insert— (2BZA) This subsection applies if— (a) the whole of the building or self-contained part was available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more in the year prior to the year beginning with the end of the day in relation to which the question referred to in paragraph (2B)(a) is being considered, and (b) the short periods for which it was so let amounted in total to at least 70 days. (2BZB) This subsection applies if the building or self-contained part is— (a) occupied together with land which is used for a purpose other than the commercial letting of self-catering accommodation and is not domestic property, and (b) part of a relevant hereditament which includes that land. (2BZC) This subsection applies if the building or self-contained part is part of a relevant hereditament which comprises or includes five or more buildings or self-contained parts— (a) in relation to which the requirements in subsection (2B)(a) and (b) are met, and (b) which are not used as the sole or main residence of any person. (2BZD) For the purposes of subsection (2BZB) and (2BZC), “relevant hereditament” means— (a) a single hereditament, or (b) hereditaments separated by a highway which would comprise a single hereditament were they not so separated. .
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