Empty and Partly Occupied Business Property Relief

Empty Property Relief

The Rateable Value Threshold below which empty properties are exempt is £2,899 with effect from 1 April 2017. The previous Rateable Value Threshold was set at £2,600.

Partly Occupied Property Relief

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion in certain cases to award relief in respect of the unoccupied part.

For full details please contact us.