Partially 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 and a clearly defined area is going to be left empty for a short period of time only, the local authority has the discretion in certain cases to grant relief in respect of the unoccupied part under Section 44A of the Local Government Finance Act 1988.
We will only consider applications for this relief where the property will be unoccupied for a temporary time.
Applications will be considered where the premises are partly unoccupied because of:
- full occupation being phased in over time
- full vacation happening in stages over time (if relocating within the Nuneaton and Bedworth district)
- temporary occupation, for example, because of remedial building, refurbishment works or fire damage
There will be no retrospective granting of relief where a request is made after the premises become fully operational or fully vacated.
An inspector may visit the property without notice to check that the certified unoccupied area is not in use.
The period of relief will end on the first day when one or more of the following events happen:
- a change in the extent of partial occupation
- the ending of the rate period to which the apportionment relates
- the beginning of a new period of relief under a new certificate
- the hereditament becoming completely unoccupied or occupied
Section 44A is only a temporary relief and should not be used in cases where the partial occupation will last a prolonged period. In these cases, the ratepayer should seek to get the property split in the rating list by the Valuation Office Agency (VOA).
You are responsible for telling us if the unoccupied area comes into use.
How to apply
To apply for this relief, you must write to us, providing full details as to why part of the premises will be falling vacant and the timescales involved.