Business rates relief for empty property

This practice note considers how the business rates regime applies to empty properties, and the various reliefs available. It also highlights related landlord and tenant issues.

Note added 14-3-2017: we have updated this practice note to refer to the Supreme Court's decision in Newbigin v S J & J Monk (a firm) but readers should be aware that the guidance contained in the VOA's rating manual which is referred to in this practice note has not yet been updated to reflect the decision.

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