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Empty property business rates

Service details for Empty property business rates
Service element Service details
Responsibility: Revenues and Benefits

If your business premises is unoccupied and unfurnished, you can apply for Empty Property Rates relief.

Building and money
 

About this service

From April 2011, the Government changed the rules for rate relief on empty non-domestic properties.  The changes mean:

  • non-industrial properties can get 100% rate relief for a maximum of 3 months;
  • industrial properties can get 100% rate relief for a maximum of 6 months.

At the end of these periods, the premises will be subject to empty property rates equivalent to the full Business Rates charge.

The following types of premises are exempt from an empty property rate charge (in other words, they won't be a charge for Business Rates):

  • Empty properties where occupation is prohibited by law;
  • Empty listed buildings; 
  • Empty small properties with a rateable value of less than £2,600;
  • Empty properties of companies in administration or liquidation; 
  • Empty properties owned, and last occupied, by a charity where the next user of the property is likely to be charity;
  • Empty new builds (for up to 18 months between 1 October 2013 and 30 September 2016)

The Government has introduced a temporary measure for unoccupied 'new builds' from 1 October 2013. Under this temporary measure, we will use our discretionary powers to exempt unoccupied new builds from business rates for up to 18 months, up to state aid limits, where the property comes on to the list between 1 October 2013 and 30 September 2016.  The 18 month period includes the initial 3 ot 6 month mandatory exemption.

If your business is only using part of the premises for which you are liable, you may be able to claim rate relief known as 'Section 44a relief'.  We can award this discretionary relief if the 'part occupation' is for a short time only and where:

  • the premises are partly occupied because you are phasing full occupation over a period of time; or
  • part occupation is temporary due to remedial building or refurbishment works, fire damage or similar.

If your property is not capable of occupation because it is in poor condition and cannot be economically repaired, the Valuation Officer may decide it should be taken out of the rating list altogether. 

 

Who can use it?

Business Rates payers of empty properties.

 

How do I use it?

Download the 'Business Rates Empty Property Rate Relief' claim form.  

Complete and return the form to us.

 

What happens next?

When we receive your claim form, we may send an inspector to visit the premises so it is important you provide us with a daytime contact telephone number.

If you are applying for Section 44a relief, an inspector will visit the premises and, where appropriate, ask the Valuation Officer to split the property's rateable value between its occupied and unoccupied parts.

 

How long does it take?

We aim to process your claim for rate relief within 14 days of receiving your form.

 

Laws and regulation

The Local Government Finance Act 1988 (external link) introduced the Non-Domestic Rate. The Non Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (external link) details how the Council is to collect Business Rates.
Service details for
Contact typeContact details
Contact

Revenues Billing & Enforcement Team

Address

Email

revenues@tauntondeane.gov.uk

Contact no

01823 356433

Fax

01823 356585

Opening Hours

Information and Resources

Empty Property Rate Relief claim form

Image description: Empty Property Rate Relief claim form

Use this form to claim Empty Property Rate relief.... Read more

The Local Government Finance Act 1988

Image description: The Local Government Finance Act 1988

You can read more about the The Local Government Finance Act here. (external link)... Read more

The Non Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

Image description: The Non Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

You can read more about the Non Domestic Rating (Collection and Enforcement) Regulations here. (exte... Read more

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