Introduction of new-build empty property relief on 1 October 2013

The relief is available at the discretion of the relevant local authority under the powers granted to it at section 47 of the Local Government Finance Act 1988. The qualifying criteria are as follows: the property must be an unoccupied, non-domestic property comprised wholly or mainly of qualifying new structures; and the construction of the property must have been completed after 1 October 2013 and before 30 September 2016 and less than 18 months prior to the date of the granting of relief…

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