National Non-Domestic Rates (Business Rates) Discretionary Rate Relief Policy

Overview

The Council has discretion under section 44a of the Local Government Finance Act 1988 to award 100% rate relief for a defined period where part of a property is unoccupied for a temporary period. The amount of rate relief that is awarded is determined by statute and is calculated according to the type of property and the rateable value given to the unoccupied area by the Valuation Office Agency.

Eligibility

Relief may be awarded where:

• unoccupied parts of a property can be clearly defined and are reasonably segregated from the occupied part of the property
• the ratepayer is moving in to the whole premises gradually, over a period of time or,
• is moving out of the whole premises gradually, over a period of time or,
• is occupying the property temporarily, for example, because the usual premises are being rebuilt or refurbished, because of fire damage or similar.
• the partial occupation is for a period of up to 12 months
• if it is likely to last longer than this, the VOA may be able to value the unoccupied area separately

Relief may not be awarded where:

• it appears to the Council that the reason that part of the property is unoccupied is wholly or mainly for the purposes of applying for rate relief
• the application is made after the premises have become fully occupied/unoccupied
• the partial occupation of the property may be considered to arise due to the ordinary day to day nature of the business (for example the operation of a warehouse)

Applications

Applicants must provide:

• a completed application form to demonstrate how the application satisfies the eligibility criteria
• any information required that is specific to the type of relief being applied for
• evidence of financial need
• any other information that the Council may consider necessary in order to assess the application

Duration

Relief may be awarded for a period of up to 3 months or up to 6 months for industrial properties.

Relief will end when there is a change in the partial occupation or at the end of the financial year/rating period, if there is a change in the rateable value (through revaluation or an appeal), if the ratepayer ceases to be liable to pay non-domestic rates in respect of the property or where all or part of the unoccupied area has remained unoccupied for one year.