This document establishes the specific regulatory framework for the assessment of non-domestic rates regarding caravan sites in Great Britain. The regulations were issued by the government to clarify how property tax liabilities are calculated for land used as caravan sites under the Local Government Finance Act 1988. It provides the legal definitions and valuation methodologies required for local authorities to administer taxation fairly across these specific types of properties.

Legal professionals and local government administrators utilize this text as a foundational regulatory instrument for property tax compliance. Experts note that while the language is highly technical, it remains a necessary reference for understanding the historical application of non-domestic rating laws in the United Kingdom.