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Business Rates - Partly Occupied Property

Find out more about help with business rates if your property is partly occupied.

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

Section 44(a) relief is a temporary relief which may be awarded to business ratepayers who are only using part of their premises and the remaining unoccupied area is completely unused.

Applications should be made in writing and include plans of the property showing the unoccupied part . On application we will arrange for a Council inspector to visit your premises to determine if you would qualify for Section 44(a) relief.

Applications are not considered for retrospective periods. Applications must be made at the time that the premises are partly occupied.

If you are entitled to the relief, a letter will be sent to the Valuation Office requesting Section 44(a) relief to be awarded on the property. The Valuation Office will then determine rateable values for both the occupied and unoccupied parts of the assessment, which will enable us to calculate your entitlement for Section 44(a) relief.

Once your relief has been calculated, a revised bill will be issued showing your entitlement for your Section 44(a) relief.

Whilst awaiting for your application to be processed, your current rates are due and payable.

As from 1st April 2008 this relief will only be granted for a maximum period of 3 months, or 6 months in the case of industrial properties. After this the full rates on the entire property will be payable

If you need further information on Section 44(a) relief, please do not hesitate to contact the Business Rates team.

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