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Business rates - exemptions

The Rating legislation contains a number of exemptions for empty properties


Empty for up to 3 months / 6 months (new regulations effective from 01.04.08)

When a non-industrial assessment (see definition below) is completely void of effects there is a total exemption for 3 months.  Thereafter it becomes liable for 100% occupied rates despite the fact that it may still be empty.  In the case of an 'industrial assessment' becoming void of effects there is a total exemption for 6 months after which it again would be subject to the 100% occupied rate.

Empty as a result of a law or due to action taken by the Crown or any Local Authority which prohibits occupation

Where occupation is prohibited by the Crown Court or a Local Authority (e.g. Closing Orders or a building classified as a dangerous structure).

Subject to a building preservation notice as defined by Section 58 of the Town & Country Planning Act 1974 or is included in a list compiled under Section 54 of this Act.

Where the property is a Grade I or II Listed Building included in the Listed Buildings List prepared and maintained by Exeter City Council Planning Services.

A qualifying industrial property

Where the property is described in the Rating List as storage, warehouse, workshop or factory use BUT may include other described assessments provided it was not a retail assessment and the buildings had been constructed or adapted for use in the course of trade or business or had been constructed or adapted for manufacture, repair, storage or processing.  For specific properties please contact the Rates Office for a decision.  

The personal representatives of a deceased person

Where ownership/possession of a Rate Assessment is held by personal representatives of a deceased person.

The owner is bankrupt

Where the owner/ratepayer is a Bankrupt as confirmed by the Insolvency Service.

The owner is a company subject to a Winding-up Order

Where the ratepayer is shown to be subject to a 'Winding-up' Order as confirmed by the Insolvency Service or Insolvency Practitioner.

Part occupation

Where the property is temporarily only part occupied the Valuation Officer may consider a reduction in your rateable value for the short period concerned. 
pdf icon Rate Relief (Part Occupation) [17kb]

The liquidator of a company or bankrupt person

Where the ratepayer is a Liquidator by virtue of an order made under Section 12 or 145 of the Insolvency Act.

Trustees under a Deed of Arrangement

Where the owner is a Trustee under a Deed of Arrangement to which the Deed of Arrangement Act 1914 applies.


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