Business rates reductions, discounts and exemptions

Partly occupied property relief - Section 44(a) Relief

A ratepayer is liable for the full non-domestic rate whether the property is fully or only partly used. Where a property is partly occupied for a short time, in certain circumstances, the Council can apply to the Valuation Office Agency to award a temporary reduction for the part that is not in use. 

This relief is known as Section 44(a) and can only be awarded for a maximum of 3 months, or 6 months in the case of industrial properties.

If you believe that you may be entitled to Section 44(a) relief, please complete and return the Section 44(a) application form.

When the form has been received, we will arrange for the Property Inspector to visit the premises to decide if there is an entitlement for Section 44(a) relief.

If there is an entitlement to the relief, a letter will be sent to the Valuation Office requesting Section 44(a) relief be awarded on the property. The Valuation Office will then send the Council a separate rateable value for both the occupied and unoccupied areas of the property. This will allow a calculation to be made on the amount of relief entitlement.

When the relief has been calculated, a revised bill will be issued.

Whilst an application is being processed, the current rates are due and payable.