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Summary of consultation responses and the government’s response to the consultation on proposals to exempt newly built commercial property from empty property rates.
Following the consultation, the government published guidance to support local authorities in administering the business rates new build empty property relief scheme.
The Chancellor announced in his Autumn Statement on 5 December 2012 that, subject to consultation, the government will exempt all newly built commercial property completed between 1 October 2013 and 30 September 2016 from empty property rates for the first 18 months, up to the state aids limits. This document sets out the government’s proposals for the delivery of that policy and seeks consultees’ views on them.