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empty rates

Definition

empty rates rate
(Noun) Empty rates is a tax levied on vacant commercial property. Relief from this tax was removed on 1st April 2008, so it is now payable at the level of full 'occupied' business rates. Industrial premises qualify for a six month void before the tax is payable and retail and office for a three month void. The amount of tax payable is based on the rateablevalue of the property.
Usage: Empty rates is an avoidable tax.


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