Non-Domestic Rates - Exemption from Unoccupied Charge

If a property is unoccupied and is already in receipt of Empty Property Relief and satisfies one of certain conditions, we may be able to award exemption from the unoccupied charge.

Exemption from the 90% unoccupied charge can be applied to properties that fall into the categories below:

  • Industrial properties
  • Properties with a rateable value less than £1,700
  • Properties which are subject to a building preservation notice
  • Properties which are included in the Ancient Monuments and Archaeological Areas Act 1979, (for example, listed buildings)
  • Properties prohibited by law from being occupied.
  • Properties being kept vacant because of action being taken by or on behalf of the  Crown or any local or public authority, with a view to prohibiting the occupation  of them or to acquiring them.
  • Properties in the possession of:
    • a trustee under a trust deed for creditors;
    • a trustee under an award of sequestration;
    • an executor of the estate of a deceased person;
    • a liquidator appointed by virtue of an order made under section 112 or 145  of the Insolvency Act 1986;
    • a company which is subject to a winding-up order made under the Insolvency  Act 1986 or which is being wound up voluntarily under that act.

For further information contact us, or download the Unoccupied Property Exemption (PDF)

Contact Us

Non Domestic Rates Team
Council Offices
High Street
IV30 1BX

01343 563456

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