Partly occupied rate relief
No business rates are payable for the first three months of a commercial property becoming unoccupied, or 6 months if the property is classed as industrial. Thereafter, a 100% charge is levied.
Partly occupied properties
Where part of a property is likely to remain unoccupied for a long time
- the change in circumstances is only temporary
- the parts would not naturally form two separate properties
- there is only one tenancy agreement or lease for the whole of the assessment
Split assessmentsIf the Valuation Office Agency agrees to split the assessment, it will value the parts based on the rent each would attract if let separately.
Where part of a property is unoccupied for a short time
Apply for short-term reliefTo apply for this short-term relief, you should write to us as soon as the property becomes partly occupied.
In your application you should include:
- the reason why the property is partly occupied
- the date on which it became partly occupied
- your estimate of when you expect it to become fully occupied or completely unoccupied
- a plan of the property, clearly showing the occupied and unoccupied parts. This does not need to be a professionally produced plan, but it does need to be accurate enough for us, and the Valuation Office Agency, to understand the layout of the property and which parts are occupied and which parts are not.
When we receive your application, we will arrange for our inspector to visit the property to verify what you have said, after which we will consider if we can use our discretion to award short-term relief.
Luton Borough Council, Town Hall, George Street, Luton, Bedfordshire, LU1 2BQ
Tel: 01582 546035 or minicom 01582 414367
Fax: 01582 546977