Business rates: Part occupation

When part of a property is temporarily unoccupied, the council can ask the Valuation Office to determine the rateable values of the occupied and unoccupied parts so that relief can be granted on the unoccupied area. 

Relief is granted so that the ratepayer only pays the full rates for the occupied area, while an exemption is awarded to the unoccupied part for 6 months on an industrial property, or 3 months on other properties. 

The relief is granted either to the end of the financial year or to the date on which the property ceases to be only partly occupied. 

How to apply

To apply for this relief, please supply a written request along with a set of plans/drawings with measurements of the property clearly showing occupied and unoccupied parts, together with the effective date from which the relief is required. Applications should be sent to Russell house.