However, it was suggested to the Barclay Review that a well–known avoidance tactic to reduce a property’s rates liability when it is empty is to occupy only a small part of the property for storage to either qualify for another relief (for example charitable rate relief or relief under the small business bonus scheme) which may be more advantageous to the ratepayer or to allow a new period of empty property relief to begin after a set period (currently 42 days but subordinate legislation will be brought forward to increase this 26...