Partly Occupied Property Relief - Section 44(A) Relief

A ratepayer is liable for the full non-domestic rate whether the property is fully or only partly used. Where a property is partly occupied for a short time, in certain circumstances, we can apply to the Valuation Office Agency to award a temporary reduction for the part that is not in use. 

This relief is known as Section 44(a) and can only be awarded for a maximum of 3 months, or 6 months in the case of industrial properties.

If you feel that you may be entitled to Section 44(a) relief, please complete and return the Section 44a application form. 

When the form has been received, we will arrange for a Council inspector to visit your premises to determine if you would qualify for Section 44(a) relief.

If you are entitled to the relief, a letter will be sent to the Valuation Office requesting Section 44(a) relief be awarded on the property. The Valuation Office will then send the Council a separate rateable value for both the occupied and unoccupied areas of the property, which will enable us to calculate your relief entitlement. Once your relief has been calculated, a revised bill will be issued showing your entitlement.

Please note whilst your application is being processed, your current rates are due and payable.

Should you require any further information on Section 44(a) relief, please contact the Business Rates Team on: