HC Deb 15 January 1996 vol 269 c366W
Mr. Byers

To ask the Secretary of State for the Environment what plans he has to amend the Non-domestic Rating (Unoccupied Property) Regulations 1989 (S.I. 1989 No. 2261) so that the benefit of the rate reduction can only be claimed by a landlord; and if he will make a statement. [9519]

Sir Paul Beresford

Liability for rates attaches to the beneficial occupier of the hereditament; or if it is empty, whoever is entitled to occupy it. Any benefit arising from empty property relief should therefore go to the same person who is liable for the rates, whether it be the owner, landlord, lessee or tenant.

We have no plans to change this.