Business Rates Exemptions

Unoccupied Property Rating

The Government has reviewed the amount of Business Rate relief granted to empty properties with a view to providing a strong incentive to bring vacant property back into use. Their intention is to increase the supply of premises to let, and so reduce business rents, as well as bringing forward brownfield sites for redevelopment reducing the need for building on environmentally valuable greenfield land.

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 at the standard occupied rate 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 empty rate.

These changes apply from 1st April 2008 and full details on exemptions are listed below.

Partly Occupied Property Relief

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, Huntingdonshire District Council has the discretion in certain cases to award relief in respect of the unoccupied part. Contact us on 01480 388030 if you want to discuss claiming relief for partly occupied property.

Exemption Classes:

Unoccupied property:

Which is non-industrial & has been unoccupied for less than 3 months.
Which is industrial & has been unoccupied for less than 6 months.
Whose owner is prohibited by law from occupying it or allowing it to be occupied.
Which is kept vacant by reason of action taken by or on behalf of the Crown or any public or local authority.
Subject to a building preservation notice within the meaning of the Planning (Listed Buildings & Conservation Areas) Act 1990(a) or is included in a list compiled under section 1 of that Act.
Which is included in the Schedule of monuments complied under section 1 of the Ancient Monuments & Archaeological Areas Act 1979(b).
Whose rateable value is less than £2,200.
Whose owner is entitled to possession only in his capacity as the personal representative of a deceased person.
Where, in respect of the owner's estate, there subsists a bankruptcy order within the meaning of section 381(2) of the Insolvency Act 1986(c).
Whose owner is entitled to possession in his capacity as trustee under the deed of arrangement to which the Deeds of Arrangement Act 1914(d) applies.
Whose owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act.
Whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No.4 & Transitional Provisions & Savings) Order 2003(e).
Whose owner is entitled to possession in his capacity as liquidator by virtue of an order made under section 112 or section 145 of the Insolvency Act 1986.

Please contact us on 01480 388030 if you believe any of these exemptions apply to you.