With effect from 1 April 2016, if your business property is unoccupied 50% relief from rates may be awarded for a maximum of 3 months. If the property has been empty for more than three months you will be liable to pay 90% of the non domestic rate.
Please note this replaces the 3 month 100% relief which was in place prior to 1 April 2016.
An unoccupied industrial building with no retail element can be awarded 100% relief for a maximum of 6 months. Where industrial buildings remain empty for longer than 6 months a 90% charge is then due.
From 1 April 2020 the required period of occupation between claims for unoccupied property relief increased from 6 weeks to 6 months. In effect, for the purposes of calculating empty property relief entitlement, a property is treated as if it had been unoccupied during any period of occupation lasting less than 6 calendar months.
Other categories that may be eligible for 100% relief while empty, without time limit, are listed below:
- Listed Buildings
- 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.
- Other lands and heritages that do not comprise of any building or part-building
Applying for empty properties relief
To apply for this type of rates relief, download a
Non Domestic Rates Exemption Application Form [253Kb].
For further information, please contact Local Taxes by phoning 01738 477430 or email LocalTaxes@pkc.gov.uk