Part occupied property relief

A ratepayer is liable for the full non-domestic rates whether a property is wholly occupied or only partly occupied.

Where a property is partly occupied for a short time, for example when a phased occupation takes place or where there is ongoing refurbishment, we have the discretion to award relief in respect of the unoccupied part.

To calculate the rates on each part, we can ask the Valuation Office Agency (VOA) to revalue the property to accurately apportion the rateable value between the occupied and unoccupied areas of the property.

If agreed, the rates on each part will be calculated so that full rates are charged on the occupied part and empty rates are charged on the unoccupied part.

Rate reductions will only apply for up to three months (six months for an industrial property).  After that, the full charge will be reapplied (unless the empty part is otherwise exempt).

Apply for relief

You can apply for part occupied property relief using our online form.

You’ll need to provide details about the temporary nature of the partial occupation, together with a plan showing the occupied and unoccupied parts of the property.

You can do this evidence using our evidence upload form.

When we receive your application, we’ll  arrange an inspection of your premises to confirm the partial occupancy. Because of this we won’t normally accept applications for part occupied relief once your property becomes fully occupied again.

Disputing our decision

You can ask us to reconsider our decision if we don’t award you a relief or exemption. You can do this by completing our dispute form within 28 days of receiving our decision.