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Business Rate Supplements Bill

As far as I am aware, and according to the figures that I have, the 1,600 properties were liable for rates from 1 April 2005, and paid rates in 2005-06 and 2007-08. Removing a backdated rates liability would turn a perceived advantage for newly assessed properties into an actual disadvantage for existing properties that have paid their rates liability for previous years. On the earlier point about empty properties, a landlord who takes over a rateable property that is empty would be liable for rates.