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.