Owners of unoccupied non-domestic properties may be liable to empty property rates which are charged at 100 per cent of the normal liability.
Liability begins after the property has been empty for 3 months or for empty factories and warehouses, after 6 months.l
Certain types of property are exempt from empty property rates including:
- the initial 3 or 6 month exempt period
- Listed buildings
- properties whose occupation is prohibited by law.
- properties with rateable value less than £2,200 from 01/04/2008
- properties with rateable value less than £15,000 from 01/04/2009
- properties with rateable value less than £18,000 from 01/04/2010
- properties with rateable value less than £2,600 from 01/04/2011
Unoccupied new developments: rate relief scheme
(from 1 October 2013)
This is a Welsh Government scheme under which a ratepayer may apply for relief for a qualifying unoccupied new structure that is subject to non-domestic rates. ‘New’ means:
- completed less than 18 months previously, and
- completed on or after 1 October 2013 and before 1 October 2016.
Relief may last for the first 18 months following completion, although this period will include the statutory 3 or 6 month exemption period referred to in the ‘Unoccupied Property’ section above.
State Aid ‘de minimis’ rules apply, read the Welsh Government’s guidance on Business Rates New Property Relief 2013 (pdf).
Download and complete the Business Rates Relief – New Developments application (pdf)
Registered charities and other ‘not for profit’ organisations are entitled to mandatory relief of 80% of the rates on any non-domestic property wholly or mainly used for charitable purposes.
Download the application form for Mandatory Relief (pdf)
Organisations that are not entitled to mandatory relief may apply for discretionary rate relief by submitting a written statement with the application form.
Community Amateur Sports Club (CASC)
If a sports club has registered with Her Majesty’s Revenue and Customs as a CASC and is wholly or mainly used for the purposes of that club or other registered clubs it is entitled to 80 per cent mandatory relief.
Small Business Rate Relief Scheme for 2016/17
View the Welsh Government scheme of reliefs from 1 April 2013 for occupied properties with rateable values of less than £12,000.
Rates may be reduced if it is demonstrated that a ratepayer would sustain hardship and that such action is in the interests of the community.
Apply in writing to the council with supporting evidence.
Please note that a case that relies only on the financial considerations of the ratepayer cannot be considered - the interests of the community are also relevant.
Download the Local taxation: policy for mandatory and discretionary reliefs (pdf)
Email: firstname.lastname@example.org or telephone: (01633) 851589