Bad news for councils on business rates and empty properties

“Councils may be left unable to claim some £10m in business rates after Rossendale Borough Council lost a test case in the Court of Appeal over empty properties.

The case arose over property owners who lease unoccupied premises to another company which then becomes liable for business rates. The second company is then either voluntarily liquidated or struck off without liability for rates returning to the first company. …”

https://www.localgovernmentlawyer.co.uk/property/404-property-news/40072-court-of-appeal-blow-for-councils-over-business-rates-and-empty-properties