Business Rates Exemptions and Reliefs
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Some properties are exempt from paying business rates. An exemption can be granted for a specified period, three 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 from rating
- Partly empty properties
- Small rateable value exemption
- Unoccupied properties exempt from rating
If you think your property should be exempt please contact the revenues service on 01227 862316 email@example.com.
Relief, or reduction, from business rates is granted to some properties and can be up to 100% of the charge.
An 80% mandatory rate relief is available to registered charities and charities exempted from registration as a charity. Registered community amateur sports clubs (CASCs) are also entitled if the use of the club is wholly or mainly for charitable purposes.
- Discretionary rate relief
- Rural rate relief
- Small business rate relief
- Transitional relief
- New builds empty property relief
- Relief for local newspapers
- Support for Pubs
- Supporting Small Businesses Relief
- Local Discretionary Relief
- Retail Discount