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Rating (Empty Properties) Bill

My right hon. Friend makes a good point. Some of the legislation goes back many years. More recently, in the 1980s, the period was three months for most property, and six months for industrial property. There has been long debate about the right length of time for an exemption before the tax kicks in. Clearly, if there had been public consultation before the Bill was introduced, we would have more information. Her Majesty’s Opposition have picked the current period, but if it were extended beyond three months—the amendment would not do that—that would have an implication for the overall tax take and the additional £1 billion that the Government are trying to raise. I suspect that three months is not long enough; a property might have to go through new planning permissions or be marketed by estate agents, and sometimes people drop out. It is a tight timetable, but, historically, it has been the normal period for most categories of property, so we opted for it. I suspect that there is not much difference between the Government and the Opposition on that point, which is why we have tabled the amendment. The provision ought to be on the face of the Bill. Proposed new subsection (1A)(b) is the second provision that should be on the face of the Bill. If an owner cannot occupy a property for a legal reason, he should be exempt. That is the existing situation. It is important that that is made clear for the many thousands of people who will be affected by the Bill. The exemption should be specified.