The ratepayer is liable for the full business rates of the property whether it is wholly or partly occupied. Where a property is partly occupied for a short time, the council has discretion to award relief in respect of the unoccupied part.
The ratepayer is liable for the full business rates of the property whether it is wholly or partly occupied. Where a property is partly occupied for a short time, the council has discretion to award relief in respect of the unoccupied part.
