Business Rates Relief On Empty Properties

The Rating (Empty Property) Act 2007 and the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 provide for an initial three month period of 100% relief from business rates when a property first becomes empty (such period of relief lasts for six months in the case of industrial and warehouse property).

Property owners can benefit from subsequent rate-free periods provided that there is an intervening period of six weeks or more in which the property is occupied.

It is considered that there are four factors required in order for there to be rateable occupation:

1. actual occupation or possession (which involves actual use of the land and includes consideration of both intention and use);