Hi
Is a new landlord of a shop which has been empty for 2 years in the past, entitled to the 3 months empty premises exemption from business rates (if the shop is not rented immediately)? Council is telling me no because the exemption is given to the property and not to the occupier. Thanks.
Related resources
Replies (4)
Please login or register to join the discussion.
Business Rates
Precisely my experience with our local council but I have no idea whether it applies Nationwide. May be different in Enterprise Zones ?
Varies
Councils make up their own rules within the parameters set but that seems to be the normal practice, I'm afraid.
I believe they are correct to say it is the property and not the occupier as I found out when I bought a derelict shop to use as an office!
Empty rates
I am afraid that the Council is correct. The rates free period runs with the property not the owner.