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Empty rates: easing the tax burden

By: Contributor(s): Language: English Series: Estates Gazette ; (9348) 4 December 1993, 120-121(2)Publication details: 1993Subject(s): Summary: 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.

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.