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Council Tax: Empty Property

Volume 479: debated on Monday 21 July 2008

To ask the Secretary of State for Communities and Local Government what the Government's policy is on the application of council tax to empty industrial and commercial properties. (219539)

Council tax is not payable on industrial and commercial properties and I therefore assume in answering this question that the hon. Member is referring to business rates.

From 1 April 2008 the rating arrangements for empty non-domestic properties were changed such that, in the majority of cases, empty properties are now liable for 100 per cent. of the occupied rate following a three-month exemption period (six months for industrial properties such as factories and warehouses).