Business properties that become unoccupied will be exempt for an initial three-month or six month period,if an industrial property). This means that no rates are charged for them. After this time, rates are charged at the full amount (100%) or of the balance to pay after any transitional adjustments have been taken into account.
No rates will be charged however if the property is empty and any of the following apply:
- The rateable value is less than:
£1,000 in the 1990 Rating List
£1,500 in the 1995 Rating List
£1,900 in the 2000 Rating List
£2,200 in the 2005 Rating List
- From 1st April 2009, in recognition of the economic downturn , no rates will be charged if a property is empty and the rateable value is less than £15,000. This is expected to be a temporary measure for review after a year.
- The rating assessment does not consist of buildings.
- Where the law prohibits the property’s occupation. For example where a compulsory purchase order has been made, or where occupation is prohibited by Health and Safety legislation.
- The ratepayer is either bankrupt or in liquidation or in administration. The exemption will apply until the property is either sold or the Official Receiver or Insolvency Practitioner disclaims the lease.
- Where the ratepayer is only entitled to occupy the property as the executor of a deceased person.
If you want to make a claim for any of the exemptions shown above, you can give the details by
-
e-mail to the Business Rates team, or
- by phoning us on (0116) 252 7005, or
- by visiting us at Wellington House, 22 - 32 Wellington Street, Leicester LE1 6HL.
Some types of property are fully exempt from business rates, these are:
- Agricultural land and buildings, including allotments
- Fish farms
- Public places of worship
- Sewers
- Public Parks
- Swinging moorings for boats, like buoys
- Certain properties used for disabled people
- Air-raid shelters
- Lighthouses
To claim one of these exemptions, contact the
Valuation Office Agency direct, not the Revenues & Benefits Service. The Agency will look to agree an effective date with you to alter the rating list, the entry will then be deleted , the change notified to us and our records will be altered to confirm no business rate will be payable.
