Part occupied property relief

The ratepayer is liable for the full non-domestic rate whether a property is wholly or only partly occupied.

Where a property is part occupied for a short period, we have discretion in certain cases to request that the Valuation Office Agency apportions the property’s rateable value between its occupied and unoccupied parts.  This discretion means that the empty part will receive a complete exemption from rates for the first 3 months it is empty or, if it is an industrial property,  the first 6 months it is empty.

After the initial rate-free period expires the occupied business rate will apply to the whole property.  The ratepayer can then apply for other applicable reliefs on the whole property, such as small business rate relief.

Contact us for more information.

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