Exemptions and reliefs
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These are covered in the The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008. Mirror regulations apply for Wales. 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 at three months. There remains today a moratorium...Explore the subscription options here to get full access to isurv, including downloads.
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