Unoccupied Properties

From 1st April 2008, most property that has been empty for more than three months, or in the case of industrial property, for more than six months - will no longer receive relief from rates.

Are there any exemptions to this charge?

After the initial three or six month rate free period expires, empty property will be liable for 100% of the basic occupied business rate unless:-

1. It is held by a charity and appears likely to be next used for charitable purposes.
2. It is held by a community amateur sports club and appears to be next used for the purpose of the club.
3. The rateable value of the property is less than £2200
4. The owner is prohibited by law from occupying the property.
5. The owner is prohibited by action taken by the Crown, or any other local or public authority from occupying the premises.
6. The property is included in the schedule of monuments compiled under s.1 to the Ancient Monuments and Archaeological Areas Act 1979.
7. The owner is entitled to possession only in his capacity as the personal representative of a deceased person.
8. The property is a listed building
9. The owner/occupier is a company in administration

Or if the following insolvency or debt administration situation exists:

• A bankruptcy order within parts 8 to 11 of the Insolvency Act 1986.
• The owner is a trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies.
• The owner is a company subject to a winding up order made under the Insolvency Act 1986.
• The owner is entitled to possession of the property in his capacity as liquidator under s112 or s145 of the Insolvency Act 1986.

Can I have my property removed from the rating list?

If your property is in poor condition and cannot be economically repaired, the valuation officer may judge that it should be taken out of the rating list altogether.

The valuation officer is an officer of HM Revenue and Customs and can be contacted on telephone number 0161 252 7900 or by going to their website www.voa.gov.uk 

Please note that whilst an appeal is being processed by the Valuation Office, your current rates are due and payable.