Business Rate Exemptions
Exempt properties or land are not shown in the Rating List and therefore have no liability for business rates.
Such exemptions include land and buildings used for:
- agricultural purposes
- fish farms
- places of religious worship
- open public places such as parks
- property used for the disabled
- property in enterprise zones.
If your property is used under such circumstances, you should contact the Valuation Officer Agency for further information.
Empty Rates
Generally, empty rates are not payable on a property which is completely unoccupied and has a rateable value below £18,000 for 2010/11. This threshold has been increased by the government, in response to the recent economic downturn. It is anticipated this will reduce to £2,600 from 1st April 2011.
There is no liability for rates for a period where a property has been continuously unoccupied provided there has been continuous occupation for the previous six weeks or from the day that it is determined as its 'completion date' in respect of new properties. The period is 3 months for retail property and 6 months for non-retail property.
Exemptions from Empty Rates
Certain properties are exempt from empty rates. Where an unoccupied property is prohibited by law from occupation, no empty rates are payable. This situation may arise where a Council has taken legal steps to prevent occupation as a risk to health or safety.
Listed buildings are exempt provided that they are included in a list of buildings of special architectural or historic interest or subject to a building preservation notice under the terms of the Town and Country Planning Act 1971 and the Planning (Listed Buildings and Conservation Areas) Act 1990.
Personal Representatives of deceased persons are exempt together with insolvency and debt administrators entitled to possession only in their respective representative capacities.
