Part-occupied property

If a ratepayer occupies only part of an existing assessment and this is a permanent arrangement, then the Valuation Office would normally be requested to re-value the property to correctly reflect the separately occupied area.

Where part of the property will remain temporarily unused for a short period only, relief may be allowed under Section 44A of the regulations.

In order to apply for this relief, you would need to be able to identify clearly on a plan of the property, the areas that are occupied and unused and also the dates the areas became unused.

This information would need to be supplied to the Business Rate team and if the application were accepted, a certificate would be requested from the Valuation Office. This certificate would confirm the Rateable values attributable to the occupied and empty areas. Any relief granted would be based upon the details of the certificate. The property would also be inspected to confirm the information supplied in the application.

From the 1 April 2008 there have been significant changes to the treatment of unoccupied property and this has affected the calculation of relief on part occupied property.

From April 2008

Relief will normally apply for a maximum of either 3 or 6 months dependant on the type of property involved. For a commercial property such as a shop or office, relief can be granted for up to 3 months. For industrial property such as factories and warehouses, relief can be granted for up to 6 months. Any properties exempt from the rate charge when empty would not have these restrictions imposed, however, this relief is intended to be applied for a short period only and can not be applied indefinitely.

Prior to April 2008

If the property would normally have attracted a rate charge when empty, then the unoccupied area would receive relief of 50%. If the property was exempt from rate charges when empty, then the unused area would receive relief of 100%.

Occupation/vacation in stages

If you are occupying or vacating a property in stages, relief may be applicable, however, details of each stage would need to be supplied and inspections carried out. If this were the case, the Valuation Office would need to provide new certificates for each stage reached.

How to apply

Please download and complete the application form below.

If you require further information regarding Section 44A relief and submitting an application, please contact the Business Rate team on 0161 909 6542 or email business.rates@salford.gov.uk.