Business Rates reductions and relief

Empty Rates

Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period rates are payable in full unless the unoccupied 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. Full details on exemptions can be obtained from your local authority. If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of this bill.

In addition, there are a number of exemptions available from the empty property rate.

The properties exempt from unoccupied property rate are:

Occupation prohibited by law

• An unoccupied property is exempt where its owner is prohibited by law from occupying it or allowing it to be occupied. This situation may arise where the Council has taken legal action to prevent occupation on the grounds of a risk to health and/or safety

Listed Buildings

• A building which is the subject of a building preservation notice, or which is included in a list of buildings of specific architectural or historic interest, is exempt

Ancient monuments

• Exemption extends to property which are included in a schedule of monuments

Minimum rateable value

• Property with a rateable value of less than £2,900 are exempt.

Personal representatives of deceased persons

• A property is exempt where the owner is entitled to possession only in his capacity as the personal representative of a deceased person

Insolvency and debt administration

Exemption from liability on unoccupied property also applies in the following situations (where governed by the appropriate legislation):

• Where there exists in respect of the owner's estate a bankruptcy order
• Where the owner is entitled to possession of the property in his capacity as trustee under a deed of arrangement
• Where the owner is a company which is subject to a winding up order or which is being wound up voluntarily
• Where the owner is entitled to possession of the property in the capacity of a liquidator