关于商业物业的税务问题

关于industrial 或者warehouse 这种商业物业，如果闲置不使用，或者正在出租或者出售中。所产生的费用都有哪些？ 下面我摘取了两个类似大小和售价的物业，但是一个新一个旧。谁知道这个workshop and premise为什么差别那么大？闲置的话需要缴纳多少费用？

物业一：没有提及VAT的问题
RATEABLE VALUE
The property has been assessed for business rates purposes
as follows:
Workshop and premises £10,250
Interested parties are advised to contact Dartford Borough
Council in regard to exact rates payable.

物业二：VAT is payable in addition to the prices quoted .
RATEABLE VALUE
The property has been assessed for Business Rate purposes
as follows:
Warehouse and Premises £46,250
Interested parties are advised to contact Bexley Borough
Council in regard to exact rates payable.

要看你的 rateable value 是否超过 small business rate relief 的限额，去local council查看。还有如果在限额内，这个物业必须是你唯一的business premises 才可以拿到免费的地税申请， 如果不是唯一，也可申请1年的减免，都需要单独申请。