We consider temporary reductions in rates when you are only occupying part of a property, known as section 44a relief.
To qualify for relief you need to demonstrate:
- part of your property is empty – a formal split of the assessment by the Valuation Office is not suitable
- the part of your property not in use is unoccupied for a temporary period only
Applications must be supported by a plan showing occupied and unoccupied areas.
Section 44a relief can be awarded for:
- up to three months for a commercial property
- up to six months for an industrial property
When your assessment has a rateable value less than £2,900, or is a listed building, relief may be considered for a longer period.
Please note that any application for 44a relief must be made at the time the property is part occupied.