Empty rates: easing the tax burden
Smith, A.
Empty rates: easing the tax burden - 1993 - Estates Gazette (9348) 4 December 1993, 120-121(2) .
Explains the origins, scope and possible liabilities of empty rates under the Local Government Finance Act 1988 s45, and the extent of the financial burden nationally: £575m pa. Points out exemptions as a means of minimising rates expenditure without recourse to demolition or wreckage.
CONSTRUCTIVE VANDALISM
EMPTY RATES
ENTERPRISE ZONES
EXEMPTIONS
Insolvency
LIABILITY
LOCAL GOVERNMENT FINANCE ACT 1988 S45
NON-DOMESTIC RATING (UNOCCUPIED PREMISES) REGULATIONS 1989
OCCUPATION
Empty rates: easing the tax burden - 1993 - Estates Gazette (9348) 4 December 1993, 120-121(2) .
Explains the origins, scope and possible liabilities of empty rates under the Local Government Finance Act 1988 s45, and the extent of the financial burden nationally: £575m pa. Points out exemptions as a means of minimising rates expenditure without recourse to demolition or wreckage.
CONSTRUCTIVE VANDALISM
EMPTY RATES
ENTERPRISE ZONES
EXEMPTIONS
Insolvency
LIABILITY
LOCAL GOVERNMENT FINANCE ACT 1988 S45
NON-DOMESTIC RATING (UNOCCUPIED PREMISES) REGULATIONS 1989
OCCUPATION