Empty Properties
Rates are not payable for up to 3 months on properties which are unoccupied and empty of all moveable items. After 3 months, a charge of 50% of the normal rate applies.
However, there are certain classes of properties that are exempt from the 50% unoccupied rate. These are as follows:
- Listed Buildings
- Industrial properties - with no retail element
- Properties with an RV of less than £1700
- Properties where the person entitled to possession is a trustee for sequestration, liquidation or executors.
- Properties where the Company has been wound up under the Insolvency Act
- Properties prohibited by law to occupy
- Properties under compulsory purchase order.
Applying for empty properties relief
To apply for this type of rates relief, download the notification of change of ownership / tenancy application form [pdf - 33KB].
For further information, please contact Local Taxes by phoning 01738 477430 or email LocalTaxes@pkc.gov.uk
