Exemptions and reliefs
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Exemptions are covered in the The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008. Mirror regulations apply for Wales (The Non-Domestic Rating (Unoccupied Property) (Wales) Regulations 2008).
Since 1966, it has been acknowledged that a period should be allowed to enable vacated premises to be disposed of or relet, and this was set...
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