Liability for empty property rates

This document is only available with a paid isurv subscription.

Liability is placed on the owner of vacant hereditaments. Clearly the occupier cannot be liable, as is normally the case in rating, because, by definition, a vacant hereditament has no occupier. 'Owner' does not necessarily mean the freeholder as section 65(1) of the Local Government Finance Act 1988 defines 'owner' as...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.