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

• Discretionary Relief
• Hardship   
• Rural Rate Relief
• Small Business Rate Relief
• Transitional Relief