A ratepayer is liable for the full Non-Domestic Rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion in certain cases to award relief in respect of the unoccupied part under Section 44A of the Local Government Finance Act 1988. The amount of rate relief that is awarded is determined by statute and is calculated by reference to the rateable value ascribed to the unoccupied area by the Valuation Office Agency.
Applications will only be considered in respect of unoccupied parts of a property that can be clearly defined and are reasonably segregated from the occupied part of the property.
For the purposes of this policy a period of up to 12 calendar months shall be considered to be temporary.
No award shall be made where it appears to the council that the reason that part of the property is unoccupied is wholly or mainly for the purposes of applying for rate relief.
A ratepayer making an application under Section 44A shall provide a plan of the property showing the dimensions of the occupied and unoccupied area of suitable quality to enable the Valuation Office Agency to apportion the rateable value of the property between the occupied and unoccupied areas. Applications will not be considered until such time as the plan is provided and the details of the request have been verified by the Revenues Inspector.
Rate relief under this section will not be awarded in respect of partly occupied property where the partial occupation of the property may be considered to arise due to the ordinary day-to-day nature of the business (for example the operation of a warehouse).
Awards of rate relief shall end at the earliest occurrence of one of the following:
For further information, please contact Revenues: