I refer the hon. Member to the answer previously given to the hon. Member for Bromley and Chislehurst (Robert Neill) on 11 February 2009, Official Report, columns 2065-066W.
The legal provisions on the rating of hereditaments where advertising rights are concerned are complex and the legal position will very much depend on the exact facts at play. However, in many cases it is the right to use a hoarding or other structure for advertising which is the hereditament and, therefore, which is rateable. In such circumstances that hereditament is considered occupied for rating purposes whether or not the advertising right is being exercised.