Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to help tackle the practice of landlords repeatedly occupying properties for short periods of time in order to claim further Empty Property Relief.

This government will not tolerate tax avoidance. We are committed to ensuring that every person and every business pays their fair share.

Most businesses pay the rates that are due, but a minority abuse the system, through either avoidance or evasion, to reduce their bills or avoid paying rates altogether. This imposes an unfair burden on the majority and prevents funding from reaching local services.

In its response to the 2023 Business Rates Avoidance and Evasion consultation, the government noted that abuse of Empty Property Relief (EPR) through repeated artificial occupation was a significant avoidance challenge. To tackle this the government extended the reset period (the period of occupation required to be eligible for further EPR) from six weeks to thirteen weeks from 1 April 2024 in England. The government will keep this change and the treatment of empty properties under review.