On 1 April 2008 The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (Regulations) came into force. The Regulations extend the exclusion from the obligation to pay rates in respect of unoccupied non-domestic rates to those premises where the owner (or lessee, being a person entitled to possession) is a company in administration pursuant to Schedule B1 Insolvency Act 1986 or is subject to an administration order under the former administration provisions. Premises will be treated as unoccupied if they are only being used for the storage of plant, machinery or equipment used when the premises were last in use.

The other change to note is that the exemption from the obligation to pay rates in respect of certain empty industrial properties has been reduced to periods of six months or less.