Guidance

Business rates new build empty property

Guidance to support local authorities in administering the business rates new build empty property relief scheme.

Document

Business rates new build empty property: guidance

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Details

This guidance sets out the detailed criteria in which central government will fund additional relief for newly built commercial property if it does not become fully occupied straight away.

It has been published following a consultation on business rates new build empty property.

Published 11 September 2013