The Non-Domestic Rating (Caravan Sites) (Amendment) Regulations 1991
The Caravans (Standard Community Charge and Rating Act) 1991 (“the 1991 Act”) secures, with effect from 1st April 1990, that caravans stationed on protected sites may give rise to liability for non-domestic rates, instead of the standard community charge. Section 1(7) of the 1991 Act empowers the making of regulations with retrospective effect.