2000 RE-VALUATION
2000 TRANSITION Scotland
2000 TRANSION Wales
2000 APPEALS FORM
2000 EMPTY PROPERTY
2005 RE-VALUATION

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For lastes information see the office of the Deputy Prime Minister -
www.local.dtlr.gov.uk

© Preston Tait 2003
Designed by Direct Design
PRESTON TAIT - 2000 EMPTY PROPERTY
EMPTY PROPERTY ENGLAND & WALES

Local Authorities are required to levy a 50% rate on certain properties which have been unoccupied for a continuous period of 3 months or more.

There is relief for partially unoccupied premises under Section 44 Local Government Act 1988 provided for more than three months in any one year.


EMPTY PROPERTY SCOTLAND

Local Authorities are required to levy a 50% rate on certain properties which have been unoccupied for a continuous period of 3 months or more. This rate applies only to the Unified Business Rate (i.e. no water or sewerage rate will be levied) Vacant property is determined by the vacant start date being more than 92 days. If vacant property is occupied for a period of less than 6 weeks before again being vacant, the occupied period is ignored for determining the 3 month vacant period Domestic Rating (Unoccupied Properties) (Scotland) Regulations 1994) (Appendix 3).


EXEMPTIONS

These exemptions are contained in the Non Domestic Rating (Unoccupied Properties) (Scotland) Regulations 1994.

The following categories are exempt:-
a) Listed buildings - the subject of a building preservation notice as defined under Section 52 of that Act.
b) Ancient Monuments - included in the Schedule of Monuments compiled under section 1 of the ancient Monuments and Archaeological Areas Act 1979.
c) Industrial lands and heritages - are lands and heritages (other than retail heritages) which are constructed or adapted for use in the course of a business and constructed or adapted for use for one or more of the following purposes,
  1) the manufacture, repair or adaptation of goods or materials
  2) the subjection of goods or materials to any process
  3) storage (including the storage or handling of goods in the course of distribution)
  4) the working or processing of minerals
  5) the generation of electricity