The end of extended tax relief on empty commercial property has worsened landlords’ position, the British Property Federation (BPF) has claimed.
Liz Pearce, chief executive, told Reuters it is a tax on failure, something the commercial property market could do without.
"It is a tax on failure, a tax on a lack of business success, which seems pretty potty … and not very helpful in a downturn."
Under new government legislation, commercial property landlords pay full business tax on commercial property that is unoccupied for more than three months.
After six months they also are required to pay tax in full on warehouses and industrial properties Ms Peace said the BPF wanted to collect evidence of the negative effect this tax has caused.
Announcing measures to prevent commercial property landlords attempting to claim stock was derelict, John Healey, local government minister said: "These reforms are good for businesses, the environment and most of all, good for our communities."
"These changes will help bring empty buildings back into use, reduce rents for small independent shops and create thriving high streets and town centres."