Empty Rates

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Following the introduction of new legislation in 2008, rates have been applied in full to empty
properties (with some minor exceptions). We have campaigned consistently against the application
of rates to empty commercial and industrial buildings as a disincentive to urban renewal and
business growth. We have undertaken surveys in conjunction with the Royal Institution of Chartered
Surveyors, and we have continued to provide strategic and particular advice as to legal empty rate
avoidance.

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