Empty Rates Relief: Get Your Toilet Rolls In Order

The Local Government Finance Act 1988 (LGFA 1988) requires local authorities to collect National Non-Domestic Rates for hereditaments which are in rateable occupation and appear in the Local Non-Domestic Rating List (section 41 LGFA 1988). Various reliefs apply and the applicability of such reliefs remains a key area for potential disputes ( read more about this in our article on rates reliefs here). There are, however, practical steps that ratepayers can take in order to maximise their ability to rely on applicable reliefs and reduce their liability for business rates. One such step is commonly referred to as a "Makro Scheme". 

Rateable occupation

In short, rateable occupation is made up of the following ingredients: