Avoiding Business Rates On Empty Properties - Is It Possible?

Jennifer Chappell, senior associate at Bircham Dyson Bell LLP, believes that the decision in the case of Makro Properties Limited v Nuneaton and Bedworth Borough Council has presented landlords with a window of opportunity in terms of  avoiding paying business rates on vacant properties, until such a time as legislation catches up and the loophole is closed.

"Landlords are required to pay business rates on empty properties after they are vacant for three months, or six months on industrial warehousing units. However, the rule allows a further period of three or six months relief following the property being occupied continuously for six weeks . This is where a loophole has been exposed," explains Jennifer.