If non-domestic properties are unoccupied, a reduction in the amount of rates payable may be given. The level of relief given will vary depending on rates circumstances of the property and the length of time it has been unoccupied.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible for the Empty Property Relief if you meet the following criteria conditions:

• There should be no physical occupation by any person, for any purpose.
• All moveable stock has been removed from the property.
• There should be no furniture, equipment tools or moveable equipment/machinery left in the property.

Please note: the amount of relief awarded is based on the property and not the ratepayer. Therefore, if you are a new occupier claiming for empty property relief, and the previous occupier has also claimed for empty relief, this may affect the amount of relief you will be awarded. Following an award of the empty exemption where a claim is accepted for a period immediately before your claim period, then you may lose all or some of your exemption.

Relief awarded will be assessed under the following criteria:

• Unoccupied industrial property is eligible for 100% relief for the first six months since becoming unoccupied and thereafter 10% indefinitely.
• Retail (non-industrial) unoccupied properties are eligible for 50% relief for the first three months since becoming unoccupied and thereafter 10% indefinitely. A change of ratepayer does not affect the qualifying period. 

If a property is unoccupied and already receiving empty property relief, you may qualify for an exemption from the unoccupied charge.

For the categories listed below, 100% rate relief may be awarded for the full empty period.

• Properties with rateable values of less than £1,700.
• Properties unoccupied due to death.
• Properties unoccupied due to insolvency.
• Properties that are prohibited by law from occupation.
• Properties that are under a compulsory purchase order.
• Properties that have a preservation order, listed buildings and ancient monuments.
• Properties unoccupied due to administration.

The documentary evidence should be in the form of:

• Zero or minimal fuel bills. The fuel consumption must be a detailed actual reading and not a customer-estimated reading.  Where the consumption is not zero, earlier or later bills must be supplied for comparison. The fuel bills must cover over 50% of the empty period. 
• Dated receipts or invoices for work carried out in the refurbishment of the property. These must show the date of the work for the subject address.    
• Copy of a “to-let” advert showing the date of the publication and the subject address of the property.
• Any other evidence which independently verifies that the property is/was unoccupied during the period of the claim, subject to acceptance by us.

Please note: photographs may be supplied as additional evidence with at least one of the above-listed criteria. These must show both the inside and outside of the property and must demonstrate the date taken. Most digital cameras will automatically stamp the date on the photograph, otherwise a daily newspaper must be visible in the photograph with its date also visible. 

The documentary evidence should cover the full period of your claim and confirm that the property was unoccupied and unfurnished.

To apply for this relief, email the Revenues Team businessrates@northlan.gov.uk or call 01698 403213 for an application to be issued.  

Or,

View and manage your non-domestic rates account online (see below).

Register for secure access to your business rates account online.

View your information at any time without needing to keep track of or store paper bills.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.