De-Rating of commercial window displays

Consultation opened on 10 November 2014. Closing date 09 January 2015.

Summary

This policy proposal considered by DFP and was subject to a targeted consultation in November 2014 to January. It would involve a concession being made so that window space in empty shops can be used for the display of goods without incurring a full occupied rate.

Documents

Consultation description

A short policy paper was circulated around interested parties to seek their views. This supplemented a wider consultation undertaken by DFP in 2012, to inform the current policy which disregards the non-commercial use of window displays in empty shops in assessing liability for rates. 

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