Empty property rates relief

Property with a rateable value of £2,600 or more that has been empty for more than three months - or, in the case of industrial property, for more than six months - does not receive relief from rates.

What does this mean for rates liability?

After the initial three or six month rate-free period expires, empty property will be liable for 100 per cent of the basic occupied business rate, unless it:

• qualifies for the zero rate provided by the Rating (Empty Properties) Act 2007. The rates liability of empty property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by community amateur sports club and appears likely to be next used for the purposes of the club, is reduced to zero.
• qualifies for an exemption from rates under NNDR (Unoccupied Property) Regulations:
  • for empty property that is listed or subject to a building preservation notice  
  • for empty property held by companies in liquidation and held by companies in administration.  

How will my rates liability be affected if my property is only partly occupied?

If part of a property is unoccupied for a short period of time it may be possible to apply the empty exemption to the empty portion. This is known as Section 44A relief and is granted at the Council's discretion.

Please contact us to discuss whether it may apply to your circumstances. If it does:

• you will be asked to provide a plan showing the empty and occupied portions
• we may visit to view the premises
• the Valuation Office Agency will be asked to certify the rateable value applying to each portion
• a revised bill will then be issued.

The certificate expires either when there is a further change in occupation or at the end of the financial year (31 March) - whichever is the sooner.

Can I appeal against the change in my rates?

The changes in rates liability arising from the reforms to empty property relief are not in themselves grounds for appeal.

However, if you disagree with the rateable value that appears in the current rating list entry for your property, under the existing arrangements you may challenge it by making a 'proposal' against it to your local valuation office.

Your rights of appeal are not affected by the reforms to empty property relief and you can contact the local valuation office or the Business Rates section for further information about the arrangements for making proposals.

There will be no legal right to withhold payment even where an appeal is made.

How to apply for empty property rates

You need to contact the Business Rates section, in writing, at the time the property becomes empty.

If you apply for empty property rates after the property becomes empty, you will have to supply documentary evidence to support your application.