Business tax

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gobenn | 14:26 Wed 19th Oct 2011 | Law
4 Answers
is business tax charged on an owner who's propery is empty and not in use as a business.


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Are you refering to rates? income tax? capital gains? or what?
I'd guess it'd depend on what it was registered as. A domestic residence ought not pick up a business tax regardless as to who is or is not there.
Empty business properties are exempt from Business Rates. Thereafter, with certain exceptions, the full rates must be paid again.

See my reply here:


My first sentence should have ended with " . . . for a period of three months"


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