Rating (Empty Properties) Act 2007 [electronic resource]
Language: English Publication details: London OPSI 2007Subject(s): LOC classification:- 336.21 $2 18
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 140276-1001 |
Unoccupied hereditaments:chargeable amount -- Consequential provisions -- Short title, commencement and extent -- Schedule one: Concequential amendments -- Schedule two: repeals
Makes provision for and in connection with the liability of owners of unoccupied hereditaments to a non-domestic rate. Gives effect to the Government's proposals to reform relief from business rates in respect of empty property. The reforms increase liability to business rates for unoccupied properties to the same basic level of liability as for occupied properties (although the Act provides for liability for unoccupied properties to be reduced by order). Also provides that charities and community amateur sports clubs which own empty property will not be liable to rates for that property, as long as it appears it will next be used for charitable purposes or the purposes of the club. Makes amendments to legislation. This includes inserting into the Local Government Finance Act 1988 a new section allowing the Secretary of State and the Welsh Ministers to make regulations to prevent changes in the state of property operating as a means of avoiding unoccupied property rates.