Liability for empty property rates
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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.
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