Business rates: new build empty property technical consultation

The Chancellor announced in his Autumn Statement on 5 December 2012 that, subject to consultation, the government will exempt all newly built commercial property completed between 1 October 2013 and 30 September 2016 from empty property rates for the first 18 months, up to the state aids limits. This document sets out the government’s proposals for the delivery of that policy and seeks consultees’ views on them.