Q&As

What are the relevant statutory provisions in respect of the business rates vacant land exemption?

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Published by a UUÂãÁÄÖ±²¥ Property expert
Published on: 19 November 2015
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Liability for business rates

Property which is the subject to rating is a 'hereditament'. The Local Government Finance Act 1988 (LGFA) provides that:

A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed.

The General Rate Act 1967, s 115(1) (GRA 1967) provided that:

“hereditament†means property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item in the valuation list.

The LGFA 1988, ss 45–46A deal with liability for unoccupied hereditaments, as amended by the Rating (Empty Properties) Act 2007.

Short term exemption from liability for certain unoccupied

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