Exemptions and Relief
Exemptions
Some properties are exempt from paying Business
Rates. An exemption can be granted for a specified period, 3
months for example, or be continuous unless circumstances
change.
- Deceased Persons Estate
An empty property
owned by a deceased person’s estate is exempt.
- Listed Buildings and Ancient Monuments
All unoccupied listed buildings are exempt from Business
Rates. Ancient and historical monuments are also exempt.
- Occupation Prohibited by Law
An exemption would be granted on an empty property
where legal action had been taken to prevent its use. However,
if legal action had been taken to prevent one particular person or
trade from using a property, it is unlikely to be exempt.
- Vacant due to Crown Action
Property kept vacant due to action by the crown or local
authority is exempt. This would generally cover instances such as a
compulsory purchase scheme.
- Industrial Exemption
- Occupied Properties Exempt
- Partly Empty Properties
- Small Rateable Value Exemption
- Unoccupied Properties Exempt
Relief
Relief, or reduction, from Business Rates is granted to some
properties and can be up to 100% of the charge.
80% mandatory rate relief is available to registered charities
and charties exempted from registration as a charity. Registered
Community Amateur Sports Clubs (CASC’s) are also entitled if the
use of the club is wholly or mainly for charitable purposes.
This webpage was updated on
8/17/2011