To ask the Secretary of State for Communities and Local Government whether empty and incomplete dwellings illegally occupied by squatters are liable for empty property business rate (a) discounts and (b) exemptions. (319224)

Owners of empty dwellings may become liable to council tax but not empty property rates. Squatters occupying a dwelling that is shown in a council tax list will be liable for council tax in the same way as any other person occupying a dwelling. Incomplete dwellings are not liable to council tax unless they have been entered in a valuation list because they are deemed to be complete as a result of a completion notice; or, despite not being complete, have become dwellings by virtue of being occupied as living accommodation.