A ratepayer is liable for the 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. Any award made will only be from the date of application as it will not be backdated.
We can ask the Valuation Office Agency to divide the current rateable value between the parts of the property that are occupied and those which are not occupied. If your application for this rate relief is successful, you will pay full rates on the occupied part of the property and the current empty property rate rules will apply to the unoccupied part.
Applications for part occupied relief must be in writing, please contact the Local Taxation team for more information.