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Unoccupied property rating

New legislation concerning unoccupied properties comes into effect from 1 April 2008.

What is changing?

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 1^st 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 1^st 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 below £2,200
Where the rated property 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.

The new regulations were laid before parliament on 26^th February 2008 and are known as The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386).

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Last reviewed 01 September 2008

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