Unoccupied Rating: The Case for Reform Available to Purchase

On 1 April 1990, with the introduction of the Uniform Business Rate,came new provisions relating to the rating of empty non‐industrial hereditaments. In a booming marketplace, with almost full occupancy, the imposition of a 50 per cent compulsory unoccupied rate charge might pass unnoticed. However, in a depressed market, costs incurred by owners of unoccupied property have widespread implications. Based on under‐graduate research, concentrates on why unoccupied rate liability was introduced in its previous and present form, the reasons for its past reform and the justification for reform of the present legislation. Analyses the plight of owners today and prepares a case for the reform of the current legislation.