Exemptions

Empty property exemptions

If your property is empty, you may be entitled to an empty property exemption:

• If your rateable value is less than RV 2,900, no rates are payable whilst the premises is empty.
   
• For rateable values at RV 2,900 or above:
   
  • no rates will be payable for 3 months
  • this is extended to 6 months in the case of certain industrial premises (for example warehouses).

If the property continues to be empty after this time, business rates will be payable in full.

There are some other circumstances where an empty exemption may apply, for example when a premises is a listed building.

Please contact the business rates team to inform us if your property becomes empty - Contact Us.

Section 44a (part occupation) relief 

Section 44a of the Local Government Finance Act 1988 enables the Council to grant relief on business premises that are partly occupied, as long as this situation is for 'a short time only'.

The situation must be happening at the present time, so retrospective claims cannot be considered.

This is a discretionary power, and the Council must be satisfied that the property is partly occupied before requesting a certificate of apportionment from the Valuation Office. The certificate of apportionment determines the rateable value for both the occupied and unoccupied parts of the property.

If you wish to apply for Section 44a (part occupation) relief, please make an application via our general enquiries form: Contact Us.

Applications for rate relief must be accompanied by:

• a site or floor plan of the property clearly specifying the areas which are occupied and unoccupied with measurements
• dated photographs which clearly evidence the occupied and unoccupied areas.

You should continue to pay your business rates until we notify you of the decision on your application.