The Rating (Empty Properties) Act 2007[a] (c. 9) is an act of the Parliament of the United Kingdom.
| Act of Parliament | |
.svg) | |
| Long title | An Act to make provision for and in connection with the liability of owners of unoccupied hereditaments to a non-domestic rate. |
|---|---|
| Citation | 2007 c. 9 |
| Introduced by | Ruth Kelly[1] (Commons) Lord Davies of Oldham (Lords) |
| Territorial extent | England and Wales[b] |
| Dates | |
| Royal assent | 19 July 2007 |
| Commencement | 19 July 2007[c] |
| Repealed | 1 April 2024 |
| Other legislation | |
| Amends | |
Status: Repealed | |
| History of passage through Parliament | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
Background
editBefore the act, empty industrial and warehouse premises paid no business rates, and all other empty commercial premises (including offices and retail) paid business rates with a 50% discount after receiving an initial 100% exemption for the first three months.[2]
Provisions
editIt implements recommendations of the Barker Review of Land Use Planning and the Lyons Inquiry into Local Government, and proposals in the report Budget 2007: Building Britain's long-term future: Prosperity and fairness for families.[3]
The act includes exemptions for charities and community amateur sports clubs.[4]
Section 1 - Unoccupied hereditaments: chargeable amount
editSection 1(1) substitutes new sections 45(4) to 45(4B) for the existing section 45(4) of the Local Government Finance Act 1988. Section 1(2) inserts section 45A of that Act. Section 1(3) inserts section 143(3B) of that Act.
Reception
editThe Confederation of British Industry Wales criticised the Welsh Government's decision to pass a legislative consent motion in favour of the legislation.[5]
Notes
editReferences
edit- Halsbury's Statutes
- Current Law Statutes Annotated 2007
- ↑ "Bills and Legislation - Rating (Empty Properties) Bill". publications.parliament.uk.
- ↑ Mitchell, Ruth (19 March 2008). "Empty Promises". Bdaily. Retrieved 31 August 2025.
{{cite news}}: CS1 maint: deprecated archival service (link) - ↑ Explanatory notes, paragraphs 3 and 6
- ↑ Hodgson, Neil (9 May 2013) [2013-05-08]. "Firm warns on new rates law". Liverpool Echo. Retrieved 31 August 2025.
{{cite news}}: CS1 maint: deprecated archival service (link) - ↑ Blake, Aled (29 March 2013). "Tax burden warning over empty property". Wales Online. Retrieved 31 August 2025.
{{cite news}}: CS1 maint: deprecated archival service (link)
External links
edit- Text of the Rating (Empty Properties) Act 2007 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
- Text of the Rating (Empty Properties) Act 2007 as originally enacted or made within the United Kingdom, from legislation.gov.uk.
- Explanatory notes to the Rating (Empty Properties) Act 2007.