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Exemptions

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If you qualify for an exemption, it will be applied after your initial business rates are calculated.


Empty Property Exemption - Non-Industrial Properties (e.g. retail shop, office or restaurant etc.)

You can be given a 3 month empty property exemption starting from the date when the property was emptied. After the exemption has expired you will have to pay the full business rates. The exemption can only be applied if, before the property was empty, there had been at least 6 weeks of occupation.

Empty Property Exemption – Industrial Properties (e.g. workshop, warehouse or store etc.)

You can be given a 6 month empty property exemption starting from the date when the property was emptied. After the exemption has expired, you will have to pay the full business rates. The exemption can only be applied if, before the property was empty, there had been at least 6 weeks of occupation.

Empty Property Exemption - Rateable Value of £2,599 or Below – 1st April 2010 until 31st March 2017

If a property has a rateable value of £2,599 or less it will qualify for an indefinite empty exemption. The exemption will be regularly reviewed by the Rating Inspector to make sure that you still qualify for the exemption.

Empty Property Exemption - Rateable Value of £2,899 or Below – 1st April 2017 onwards

If a property has a rateable value of £2,899 or less it will qualify for an indefinite empty exemption. The exemption will be regularly reviewed by the Rating Inspector to make sure that you still qualify for the exemption.

Listed Buildings

Listed Buildings are entitled to an indefinite empty property exemption whilst they are unoccupied. The exemption will commence from the date that the property first becomes unoccupied and can remain on an account until the property is reoccupied.

Other Empty Property Exemptions

 An indefinite empty property exemption may be awarded to unoccupied properties in the following circumstances:
 
• The ratepayer is a charity and it appears that when next in use the property will be occupied by a charity and used for wholly or mainly charitable purposes
• The ratepayer is a registered Community Amateur Sports Club and it appears that when next in use the property will be occupied by a registered club and will be wholly or mainly used for the purposes of the club
• Occupation is prohibited by the Local Authority or the Government
• The ratepayer is insolvent and is either bankrupt or subject to a winding-up order
• The ratepayer is entitled to possession only as a liquidator or administrator, a trustee under a deed of arrangement or as the personal representative of a deceased person.

 

 

Page last updated: 01/02/2017