Reliefs and Exemptions

If a commercial property is only partly occupied, the council has the discretion to grant an exemption on the unoccupied parts of the premises.

One example would be where a company is relocating from one premises to another and where the move is phased by occupying or vacating parts of the premises in stages. Another example would be where the occupier of a warehouse reduces the amount of storage available because of a recession.

In this instance we will ask the Valuation Office Agency (VOA) to apportion the rateable value of the property between the occupied and unoccupied parts. Your rate bill for the occupied area would be calculated using the rateable value provided by the VOA. Any entitlement to exemption would be calculated using the rateable value of the empty part.

The terms of this relief are laid down in Section 44A of the Local Government Finance Act 1988.

The relief is granted whilst the situation exists (but for a maximum of one financial year).

If you think that this relief may be applicable to your situation, complete the Application for Partly Occupied Property Relief (Section 44a) (PDF) [310KB]  giving full details of the circumstances and provide a map of plan of your premises clearly showing the occupied and unoccupied areas.

Your claim should be sent to the business rates team at: Business Rates, Riverbank House, Bideford EX39 2QG or by email to business.rates@torridge.gov.uk

If you think your property falls into one of the above categories, but your business rate bill does not reflect it contact the business rates team for further information.