Exemptions from empty property rates
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A further exemption, in effect, was introduced by the Rating (Empty Properties) Act 2007 inserting section 45A into the Local Government Finance Act 1988. This provides for hereditaments to be 'zero rated' notwithstanding they would otherwise come within the ambit of empty property rates and are not exempt providing that...Explore the subscription options here to get full access to isurv, including downloads.
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