Summary
7.The reforms increase liability to business rates for unoccupied properties to the same basic level of liability as for occupied properties (although the Act provides for liability for unoccupied properties to be reduced by order). The reforms also provide that charities and community amateur sports clubs (CASCs) which own empty property will not be liable to rates for that property, as long as it appears it will next be used for charitable purposes or the purposes of the club.
8.The Act also makes consequential amendments to legislation. This includes inserting into the Local Government Finance Act 1988 (the 1988 Act) a new section allowing the Secretary of State and the Welsh Ministers to make regulations to prevent changes in the state of property operating as a means of avoiding unoccupied property rates.