Examines the question of liability for rates on empty premises in the light of an increasing number of property vacancies in the United Kingdom. Discusses the general principle of rate liability, classes of property liable to empty rates, ownership, mortgagee′s right to possession, avoiding liability, liquidation, and minimizing the empty rate. Concludes that the potentially onerous liability of empty rate has to be weighed against the loss of control by the mortgagee, for example, through a receiver.
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