Unoccupied property rates and part occupied relief
Business rates will not be payable in the first three months that a property is empty.
If it is an industrial property, this is extended to six months.
After this period, business rates are payable at the full charge unless the property rate has been reduced by the government by order.
In most cases, the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs. In addition, there are a number of exemptions from the unoccupied property rate.
Part occupied relief
A ratepayer is liable for the full business rates whether a property is wholly occupied or only partly occupied.
Where a property is partly occupied for a short time, we, as the billing authority, have the discretion to award relief in respect of the unoccupied part.
Section 44a Local Government Finance Act 1988 provides that we, as the billing authority, can request the Valuation Officer to apportion the rateable value of a business property between occupied and unoccupied parts if it appears to us that the partial occupation will only remain for a short period of time.
Applications for this relief should be made in writing to the Business Rates Team and should be accompanied by detailed plans clearly indicating the occupied and unoccupied portions of the property.
Please note that this relief is awarded at our sole discretion. If you wish to appeal against the decision, this must be done by way of judicial review.
Last updated: 27/02/2023 11:59