Premises have to be completely unoccupied to qualify for this relief. If a property is an industrial subject and is partly empty, relief of rates is available under another category.
100% relief applies for the first 3 months. Thereafter relief is restricted to 50% unless the property falls into one of the following categories in which case 100% relief will continue indefinitely whilst the property remains empty:
(1) Industrial Properties
(2) Properties with Rateable Values of less than £1700
(3) Properties unoccupied due to death or insolvency
(4) Properties which are prohibited by law from occupation
(5) Properties which are under a compulsory purchase order
(6) Properties which have a Preservation Order, Listed Buildings and Ancient Monuments.
(7) A New Build property that is first entered in the Valuation Roll in the 2013/14 to 2015/16 Financial Years which is unoccupied (exempt from Empty Property Rate for a maximum of 18 months)
Please complete section 5 below if you consider that your property falls into one of these categories.
For certain types of seasonal businesses, the valuation made by the Assessor may reflect the fact that a full year’s trading may not be possible. It is therefore not appropriate to grant empty relief on those closed periods as this may already have been taken into account in determining the rateable value for the property.
Certain categories of property such as car parks, yards, piers, jetties and airstrips require to show photographic evidence to confirm such properties are totally inaccessible, for example, by placing locked gates across entrances to prevent access.