The 70% of properties which the Government claims will benefit from changes to the tax on empty buildings includes cash machines, telephone boxes and photograph booths, property experts have warned.

Empty properties with an estimated annual rental income of £15,000 will be exempt from business rates for the financial year 2009/2010 under proposals unveiled in the pre-Budget report and Chancellor Alistair Darling said this would make 70pc of empty properties exempt from the tax.

Daily Telegraph