Villis, Simon; Plimmer, Frances - In: Property Management 12 (1994) 2, pp. 28-33
On 1 April 1990, with the introduction of the Uniform Business Rate, came new provisions relating to the rating of empty non‐industrial hereditaments. In a booming marketplace, with almost full occupancy, the imposition of a 50 per cent compulsory unoccupied rate charge might pass unnoticed....