Non-Domestic Rates: Empty Property

Communities and Local Government written question – answered on 5th February 2008.

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Photo of Eric Pickles Eric Pickles Shadow Secretary of State for Communities and Local Government

To ask the Secretary of State for Communities and Local Government whether the commencement of the new regime on empty property business rates will entail tax liability on only properties which have been empty for three to six months after 1 April 2008.

Photo of John Healey John Healey Minister of State (Department of Communities and Local Government) (Local Government)

At present, the owner of any property that has been empty for more than three months is liable for empty property rates if none of the other exemptions apply. On and after April 1 2008, the owner of any property that has been empty for more than three months, or six months in the case of industrial buildings, will be liable for empty property rates if none of the exemptions apply. Regulations making the necessary changes will be laid shortly.

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