Reply to a e-mail from a BBC reporter 12/2/2026
Have a look at my website www.taxslaves.uk. It is slow to load, but it has a lot of information on it. The budget was a waste of time for closed businesses, that are being forced to pay rates on their empty properties. I contacted the Federation of Small Businesses, but they never got back to me. They don’t seem to be interested in people or businesses that are not paying them a fee. Their comment about bringing empty properties back into use, is what most people who have an empty property want.
But the government and councils are completely stopping any regeneration while they impose this financial burden on the owners of empty properties. As it is, it is stopping people buying properties to invest in or renovate if they can’t sell them, if they have to.
Your main points are:
• The business rates system is punishing owners of empty commercial properties—even when those properties generate no income.
• Government rhetoric about “bringing empty properties back into use” ignores the fact that most owners want them in use; it’s the financial pressure that prevents renovation, investment, or sale.
• Instead of helping regeneration, current policy actively blocks it.
• The Federation of Small Businesses not responding adds to the sense that small property owners and micro‑businesses have no real representation.
• As a result, fewer people are willing to buy or restore commercial properties, which worsens decline and slows local economic recovery.
I'm highlighting an issue that affects towns across the UK: empty units stay empty, because the system disincentivizes anyone from taking them on, unless they can guarantee some immediate income or any
The Case Against Business Rates on Empty Commercial Properties
• Business rates on empty properties are economically destructive. Owners are forced to pay tax on buildings that generate no income, creating a punitive system that actively discourages investment, renovation, and regeneration.
• The current policy blocks urban renewal. Councils and the government claim the goal is to “bring empty properties back into use,” but imposing charges on asset owners during vacancy achieves the opposite—it starves properties of the financial breathing room needed to refurbish or re‑let them if they have the money.
• The policy deters buyers, investors, and developers. Potential purchasers avoid vacant properties because taking them on means immediately inheriting a significant tax burden with no income to offset it. This freezes the market and traps derelict units in limbo.
• Small property owners are unfairly penalised. Unlike large corporations which may have the resources, small landlords and individuals do not have the reserves to pay business rates for months or years while seeking tenants. This creates a disproportionate hardship and accelerates the decline of high streets and town centres.
• The system contradicts regeneration strategies. Government messaging encourages renewal of commercial centres, but their own tax structure prevents the very activity needed to make that happen—renovation, investment, and long‑term redevelopment.
• Trade bodies offer little support. Organisations such as the Federation of Small Businesses give limited attention to this issue, leaving property owners without effective representation or advocacy.
• Reform is essential. Abolishing or significantly reducing empty property rates would immediately unlock stalled regeneration projects, encourage investment, and reduce the number of decaying or abandoned commercial units.
Business Rates on Empty Properties Are Actively Killing Local Regeneration - Reaching Out?
I’m reaching out because a major issue affecting thousands of small property owners and local businesses is being ignored, while our high streets continue to decline.
Empty commercial properties are being taxed as if they are profitable businesses. As a result:
• Owners are being financially punished for vacancies they cannot avoid.
• Renovation and investment are being delayed—or abandoned entirely.
• Potential buyers refuse to take on properties due to the immediate tax burden.
• Councils are unintentionally blocking the very regeneration they claim to support.
Most owners want their properties occupied. What stops them is the government’s own policy: charging business rates on empty units that produce no income. It’s a system that makes recovery impossible.
This is not just a landlord issue. It affects every high street, every local business ecosystem, and every town trying to rebuild. Without reform, regeneration will continue to stall.
I am asking for your organisation’s support in raising this issue nationally. The current approach is harming the very small businesses and local economies your members rely on.
Please let me know who within your organisation can discuss this further. I would welcome the opportunity to provide real‑world examples and potential policy solutions.
Regards, Bill]
Realistic Policy Reforms That Would Reduce Pressure on Property Owners
Restore a longer empty‑property rates relief period
• Currently, many properties receive only 3 months of relief (or none at all).
• Extending this to 12–36 months would give owners time to renovate, find tenants, or sell without being financially punished.
• This is politically realistic because it mirrors past systems and has precedent.
Introduce a sliding‑scale tax based on market conditions
• If a property is in an area with high vacancy, low demand, or depressed rents, charging full business rates is irrational.
• A sliding scale tied to local vacancy rates or realistic fair market rents would prevent owners being taxed on fictional income.
• Councils already track these metrics, so implementation is feasible.
Offer rates relief during active renovation or redevelopment
• Owners trying to improve or modernise a building are hit hardest.
• Granting 100% relief during refurbishment encourages investment and speeds up regeneration.
• This directly supports government goals around “levelling up.”
Exempt small property owners entirely from empty property rates
• Similar to the Small Business Rate Relief scheme for occupied units.
• This would protect individuals and small landlords without significantly reducing council revenues.
• Large corporate landlords would still contribute a fair amount, preserving fairness.
Create a temporary 0% rate for properties on the market
• If the property is actively for sale or advertised for let, business rates should suspend automatically.
• Encourages movement in the market and prevents properties being held hostage by tax policy.
Reform how rateable values are calculated for vacant units
• At present, rates are based on hypothetical rental income—even if no tenant exists.
• A new formula could use:
— evidence of failed marketing attempts
— local demand
— actual achievable rent
• This would prevent unrealistic valuations.
Provide targeted incentives for first‑time commercial property buyers
• Similar to housing incentives, but for small investors and entrepreneurs.
• A tax holiday or reduced rate period would encourage people to take on empty properties and bring them back into use.
Allow local councils to implement discretionary “regeneration zones”
• Councils could designate declining town centres as zero‑rate zones for empty units.
• This would shift power locally and support place‑based revival strategies.
Most Politically Achievable Options Today
• Extending the empty‑property relief period
• Rates relief during renovation
• More discretion for councils that casually wont to fix the problems not tax them.
• Adjusting valuations for empty units
These reforms do not require structural tax overhauls and would likely gain support from MPs representing areas with struggling high streets.
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Replay to the Scottish Govermant e-mail 17-3-26
I read your replay e-mail Reference: 202600500331 in disbelief at the cold blooded use of (coercive taxes) on Scottish working business people that have fallen on hard time.
First, the user's perspective: a tax system weaponised for political gain.
Someone personally affected by the following policy, in which (Scottish government and councils) use a tax system weaponised for political gain as a tool (resulting in enforced slavery), is specifically targeting owners of empty non-domestic properties that generate no income.
Your e-mail:
1 Empty Property Relief was devolved to local authorities , this was voted for by the Scottish government (SMP) to get rid of the problem.
2: devolution of this relief delivered greater fiscal empowerment, enabling individual local authorities to administer any support for unoccupied properties in a way that is tailored to local needs, and encourage bringing empty property back into economic use.
This is a white wash statement and the words ((encourage bringing)) shod read ((we a forcing you to bring )) whether you can afford it or not.
3:Local authorities have powers contained in section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 to award discretionary local reliefs. Such reliefs can be used by local authorities to offer a local relief in full or in part for empty properties: way is this here? it's completely obvious that you new, when you devolved this to local authorities what was the end result.
4:I am sorry to read of the stress which your situation is causing. You have no idea about the Distress mentally or facilely this has cost me and my wife and thousands of other good people. I simply do not believe you have care or have any sorry for anybody affected by this.
5:Where ratepayers are struggling to pay their non-domestic rates bills, local authorities may choose to award Hardship Relief, provided they are satisfied that the ratepayer would sustain hardship without the relief and that it is reasonable for the
council to award the relief, having regard to the interest of local people.
First: on-domestic property owner are only rate payers on empty properties because you forced this on them.
Second: award Hardship Relief, you forced this on them. and now they have to come pledging for help. to the very people that imposed (coercive taxes) on them in the first place.
Third: interest of local people: I'm local and most if not all other owners are local, what about our interests and heath.
This statement (interest of local people) is related to the people that vote concealers and MSP into power it's good politics to say we are taking money from them rich property owners.
There is now a financial and legal penalty and also a form of control for having any business or empty property , by using courts to force owners to pay for non-income-generating non-domestic properties year after year (potentially forever). Empty properties are already subject to overpriced insurance, water charges, electrical and gas connection charges, and repair costs. They now have to pay this tax out of their own pockets, as there is no income or profit from which to pay.
Although taxation normally has a lawful basis and generally is applied uniformly and compulsorily to all, as a standardised method of raising revenue for public services which involves some degree of (( oversight or accountability—it does not in this case )).
Empty non-domestic rates properties taxes are particularly interesting because. The “tax” is imposed selectively; the goal is not entirely for revenue. In this case, although the payment is labelled a “tax,” it functions more like an instrument of coercion, creates hardship and fear, can destroy livelihoods, force compliance, punishes hard work and dispossess owners by forcing asset liquidation and is a form of slavery. ((You can read about the slavery aspect on the WWW.taxslaves.uk website)).
It is applied regardless of ability to pay, causes financial harm and mental and fiscal health issues, lacks fairness, and is disconnected from the peoples actual income and the fact that many single business people are quite pour money ways they don't have the luxury of huge salaries.
It targets a person or company for political gain with voters, for social reasons with voters (like the issue of empty shops on a high street), and for economic reasons to influence a party's voters.
There should also be concern about indefinite personal targeting of owners and companies, as they have little or no control over a property if they have closed because of lack of money, bankruptcy, illness, or old age. There is no recourse or meaningful legal way to challenge the politically imposed slavery charge, as there is definitely a lack of accountability among the people who imposed it.
For mechanisms, discriminatory rates and subtle ones (such as retroactive laws) are relevant. Historical examples spanning different eras and regions show this isn't isolated to any single political ideology.
The economic consequences angle seems important, as there is a systemic impact beyond individual punishment: it deters investment and also creates a financial barrier to property ownership. it has stopped sales of shops and other business properties within Scotland and councils are taken thousands of people to the sheriff courts that are unable to pay (from FOI requests), others are trapped in running business properties they cant sell just to pay a “imposed tax,” that functions more like an instrument of coercion and slavery.
W Forrest
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