it is very difficult to escape. Empty properties are only exempt from business rates for the first three months after they become vacant. After this exemption period expires, landlords are liable for the full business rate bill. The real rationale behind this was to collect revenue - dressed up to encourage landlords to reduce rents to attract more businesses. But a difficult market and the imperative to get reasonable returns on capital employed has meant that, despite reductions, it has been difficult to attract new occupiers and achieve the required level of financial returns. Meanwhile, because of this change to regulations, full business rates still have to be paid. But is this payment fair and who really benefits? How much of it could be put to better direct use by upgrading and refurbishing vacant offices to attract new occupiers and enhance their green credentials? This so-called 'bombsite tax' has encouraged demolition of less desirable properties and a subsequent preponderance of ugly and undeveloped car parks in our city centres instead of attractive and productive buildings. The way business rates are collected and retained is also changing. At present, local authorities are responsible for their collection, but the proceeds are then collected centrally before being allocated back to the councils to use in the provision of services. This has led to a more 'Nelsonian' approach to collection by many councils aware, as they are, that lower business rates bills help with the attraction and retention of businesses. Soon, however, business rates