Business Rates - Unoccupied Property Rating

Unoccupied Property Rating

The Rating (Empty Properties) Act 2007 introduced changes to empty property relief for business rates. From 1 April 2008, property that has been empty for more than three months (or six months for industrial property) will no longer be exempt from empty property rates unless it falls into any of the exemptions categories listed below.
A qualifying industrial property means any property other than a retail property in which all buildings within the property are:

• Constructed or adapted for use in the course of trade or business, and
• Constructed or adapted for the use of one or more of the following purposes:

- the manufacture, repair, or adaption of goods or materials, or subjection of goods  to any process,
- storage including the handling of goods,
- working or processing of materials, and
- the generation of electricity.

Exemptions

• unoccupied properties owned and likely to be next occupied by charities and Community Amateur Sports Clubs,
• where occupation is prohibited by law,
• where a property is kept empty due to action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting occupation or to acquiring it,
• 
• where the property is a listed buildings or where it is the subject of a building preservation notice or it is scheduled as an ancient monument
• where the rateable value of the property is less than £2,200,
• where the owner is entitled to possession of the property only in the capacity as the personal representative of a deceased person,
• where the owner is a liquidator or a trustee under a deed of arrangement or the owner is subject to a bankruptcy order, or as a company is subject to winding up order or an administration order.

NB. Prior to 1 April 2008, rates were charged at 50% of the full rate bill (or of the transitional bill where the transitional arrangements apply). Liability began after the property has been empty for 3 months. Unoccupied properties do not qualify for Small Business Rate Relief.

How do you apply?

If you consider that you may qualify for an exemption you should write to the Council's Rates Office specifying your reason for claiming exemption.

Enquiries

For other information including:-

• Contact details - for general enquiries and to request application forms
• Viewing your account online
• methods of payment

see Business Rates -Enquiries

Please quote your account number when making an enquiry

How You can help

You can help by ensuring that all information in relation to the request for exemption is provided.

If your circumstances change you should notify the Rates Office as soon as possible.>

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