The Government said the changes - which see rate relief end after three months for commercial properties and after six months for factories or warehouses - would help to regenerate deprived areas and increase occupancy rates.

But the British Retail Consortium (BRC) claims the opposite is the case.

A spokesman said:

"The logic doesn't hang together. No one gains by keeping property empty. It's unoccupied because there isn't the demand for it at that time and place.

"Piling on taxes will not conjure up new tenants or drive down rents but it will weaken the prospects for local regeneration and fill the treasury coffers."