Occupying part of a larger property
Normally a person occupying part of a non-domestic property is liable to pay rates on the whole assessment. However, when the part of the property you occupy is self contained it is usually rated as a separate assessment and you will only pay rates on the part of the property that you occupy.
If the way the larger property is divided up has changed you may need to ask the Valuation Office Agency (External link) to re-value the portion that you occupy as a separate self contained unit.
Moving into or out of a property in stages
If you are occupying part of a property in the process of moving into, or out of, the whole property you can claim a reduction in your rates. To qualify the empty part must be empty for a temporary period. The empty part must also be clearly defined.
This type of rate relief is called Section 44a relief, after the section of the Local Government Finance Act which allows it to be granted.
If you apply for this relief you will normally be asked to provide a plan of the property showing the empty areas and we will need to visit the property to confirm it is empty.
Once we accept the application we ask the Valuation Office Agency (External link) to provide us with a certificate which shows the rateable value for the empty and occupied portions. We then recalculate your bill according to the certificate.
If the property as a whole would be liable for empty rates you will receive a 50% reduction for the empty portion. There is no rate free period for the empty part.
If the whole property would be exempt from empty rates a full 100% reduction is allowed on the empty part.
When a property is vacated or occupied in stages we will need to visit each time the empty part changes and we will ask the Valuation Office Agency (External link) to provide a new certificate each time.
Please contact us if you would like to apply for this type of reduction.
