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Partly occupied property relief (Section 44A)

If you are only occupying part of your property  the Valuation Office Agency (VOA) may be able to value the occupied and unoccupied parts of the property separately. You would then receive empty property rate relief on the unoccupied part.

To qualify, the situation must be temporary, for example, less than 6 months in any 12-month period. If the partial occupation is going to last longer, the VOA may be able to value the unoccupied area separately. Contact the VOA to find out more.


Applying for section 44a relief

You can apply for section 44A relief if you are:

  • moving into the whole premises gradually over a period of time
  • moving out of the whole premises gradually over a period of time
  • occupying the property temporarily, for example, because your usual premises are being rebuilt or refurbished, because of fire damage or similar.

You cannot apply if you are choosing not to use part of your property.

We will need to visit the property to verify your application and you must continue to pay the full business rates while you are waiting for your application to be processed. 

We will not grant part-occupied property relief if you apply after your premises have become fully occupied, or fully unoccupied.

To apply, download, complete and return the Application for Section 44A form (Word doc) [896KB]  to together with a plan of the property showing the occupied and the unoccupied parts.  


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