Unoccupied property rating
Industrial properties
An industrial property is defined as any property other than retail which is constructed or adapted for use for one or more of the following purposes:
- the manufacture, repair, or adaptation of goods or materials
- the subjection of goods or materials to any process
- storage
- the working or processing of minerals
- the generation of electricity
From 1st April 2008 an empty industrial property will be entitled to 6 months exemption from the date it first becomes empty, after this period has expired the rates are payable in full.
Non-industrial properties
From 1st April 2008 an empty non-industrial property will be entitled to 3 months exemption from the date it first becomes empty, after this period has expired the rates are payable in full.
In both of the above cases the exempt period runs from the date the property first becomes empty and it is based on the property not the ratepayer. If the ratepayer changes after the property became empty this does not create a new period of exemption.
Exemptions to the above rules
There are certain exemptions to the above rules where the property will be entitled to a full exemption from rates whilst it remains empty, these include:
- listed buildings
- properties where the rateable value is principally land
- in certain cases where the ratepayer is a registered community amateur sports club (CASC) or a charity
- where occupation of the property is prohibited by law, i.e. a closing order is in force
Unoccupied property for the 2009/10 financial year
For the 2009/10 financial year the minimum rateable value for empty rates to be charged has increased from £2,200 to £15,000. Any empty properties with a rateable value under £15,000 will be exempt from empty rates charges. This only applies to charges relating to the 2009/10 rating year.
Unoccupied property for the 2010/11 financial year
For the 2010/11 financial year the minimum rateable value for empty rates to be charged has increased from £2,200 to £18,000. Any empty properties with a rateable value under £18,000 will be exempt from empty rates charges. This only applies to charges relating to the 2010/11 rating year.
From 1 April 2011 the minimum rateable value for empty rates to be charged will be £2,600.
Partly occupied property relief
A ratepayer is liable for the full non-domestic rate whether a property is wholly or only partly occupied. Where a property is partly occupied for a very short time the Council has discretion in certain circumstances to award relief on the unoccupied part.
If you have a partly occupied property please contact the Revenues & Benefits Service or call them on 01993 861070 for more information.
