Empty property rates

By LBV

12 Sep 2012

Some hope for ratepayers

Owners of empty properties subject to the empty rates tax have received some hope of relief recently, both through the Courts and through parliament. In 2008 relief from the payment of empty rates was withdrawn. Previously owners of industrial properties gained 100% relief whilst owners of other commercial properties received a three month rate holiday and were then subject to a 50% charge. Now industrial properties enjoy a six month rate holiday from when they become vacant and other forms of commercial property enjoy a three month holiday. Each are then subject to a full rate charge.

Through the Courts:

The decision in Makro Properties v Duneaton Borough Council has clarified what constitutes occupation for the purpose of gaining subsequent periods of rate relief. The position is that after an initial rate relief holiday has been taken when a property becomes empty, it must be occupied for a period of at least two months before there is an entitlement to a further rate holiday. The case highlighted the meaning of occupation, confirming that occupation must be beneficial to the ratepayer, actual and not too transient. Even though only a small part of a warehouse building was occupied for the storage of files, it was nevertheless decided that this was sufficient to confirm that the building had been occupied, because the company had a duty to store the files and therefore gained a benefit through the occupation. This should help other ratepayers when it comes to claiming subsequent periods of empty property rate relief.

Through Parliament:

A parliamentary working group, under MP Julian Sturdy, has been set up by David Cameron to investigate empty property rates and to produce proposals for how the empty rates regime could be changed. Proposals are likely to centre around the introduction of targeted relief from empty property rates, including exemptions for new development and rate relief for low rateable value properties. This working group follows proposals recently put to the Welsh Assembly for amendments to empty property rates in Wales.
Claiming rate relief for empty properties is a complex matter which can benefit from expert advice if liabilities are to be minimised.

Peter Conroy
Partner
Trevor Dawson

Enjoyed this? Read more from LBV

Latest news

1

20 years of 'outstanding education for Nelson and Colne College Group Nelson and Colne College Group celebration

20 years of 'outstanding education for Nelson and Colne College Group

28 Jan 2025

2

Different roads open up for the Issa brothers Zuber and Mohsin Issa

Different roads open up for the Issa brothers

28 Jan 2025

3

Ex-Mercia investor joins LCC’s fhunded team to support increased VC deal activity Kiran Metha and Rory Southworth

Ex-Mercia investor joins LCC’s fhunded team to support increased VC deal activity

28 Jan 2025

4

Blackpool Post Office hotel plan Abington Street Post Office

Blackpool Post Office hotel plan

28 Jan 2025

5

Assets from long established Blackburn business to be sold Community and Business Partners in Blackburn with doors shut

Assets from long established Blackburn business to be sold

28 Jan 2025

Background image for hub sign up block

LBV Hub

Leverage Lancashire Business View platforms

Post your news
Post your events
Post your offers
Build your network
Improve your SEO
Gain coverage in the magazine
Sign-up
Events
The Lancashire Festival of Business
FOB 315
Exhibitions
30 Jan 2025

The Lancashire Festival of Business

Impact Conferencing, Burnley, BB12 6QP

09:30 - 16:00

Skills Bootcamp in Procurement - Cohort 3
Blue-Modern-Land-Travel-Youtube-Thumbnail-2-1024x576.png.png
LBV Hub Awards
14 Jan 2025 - 18 Mar 2025

Skills Bootcamp in Procurement - Cohort 3

Community & Business Partners CIC, Blackburn, BB2 3UA

09:30 - 13:00

The Marketing Meetup IRL: Lancashire
LBV Hub Event Image.png.png
LBV Hub Networking
30 Jan 2025 - 30 Jan 2025

The Marketing Meetup IRL: Lancashire

Strawberry Fields Digital Hub, Chorley, PR7 1PS

18:00 - 20:00

February Preston Tech Connection Meet-Up: Tech & Our Planet
PRESTON TECH CONNECTION jan.ai.png.png
LBV Hub Networking
12 Feb 2025 - 12 Feb 2025

February Preston Tech Connection Meet-Up: Tech & Our Planet

Society1 Coworking Space, Preston, PR1 3LT

18:00 - 19:30

Police Apprenticeship event
Student Centre Autumn 2022.jpg.jpg
LBV Hub Social
12 Feb 2025 - 12 Jan 2025

Police Apprenticeship event

University of Central Lancashire, Foster Social Space , Preston , PR1 2HE

16:00 - 19:00

Amber River True Bearing Quarterly Investment Seminar
LBV Hub Seminars
13 Feb 2025

Amber River True Bearing Quarterly Investment Seminar

Mercure Blackburn Dunkenhalgh Hotel & Spa, Blackburn Rd, Clayton-le-Moors, Blackburn, Lancashire, BB5 5JP

16:00 - 18:00

The Business Network Central & East Lancashire
LBV Hub Networking
13 Feb 2025 - 13 Feb 2025

The Business Network Central & East Lancashire

Mytton Fold, Langho, BB6 8AB

11:30 - 14:15

Sub36 Networking - Behind the beans
Sub36 Social1200Atkinsons New
Networking
14 Feb 2025

Sub36 Networking - Behind the beans

Atkinsons Speciality Coffee, Lancaster, LA1 1 EX

09:00 - 11:30

National Apprenticeship Week 2025 Celebration - Business Breakfast Showcase
Student Centre Autumn 2022.jpg.jpg
LBV Hub Networking
14 Feb 2025 - 14 Jan 2025

National Apprenticeship Week 2025 Celebration - Business Breakfast Showcase

Media Factory , Preston, PR1 2HE

08:00 - 10:00

CMI Level 5 Project Management Course
UCLanAerialCampus.jpg.jpg
LBV Hub Seminars
21 Feb 2025 - 21 Feb 2026

CMI Level 5 Project Management Course

Preston Campus, Preston, PR1 2HE

08:00 - 17:00

CMI Level 5 Management and Leadership Course
UCLanAerialCampus.jpg.jpg
LBV Hub Seminars
21 Feb 2025 - 21 Feb 2026

CMI Level 5 Management and Leadership Course

Preston Campus, Preston , PR1 2HE

09:00 - 17:00

Employment Law, Tax and Payroll Update - East Lancashire
Employment updates - LinkedIn East Lancs-01.png.png
LBV Hub Seminars
26 Feb 2025 - 26 Feb 2025

Employment Law, Tax and Payroll Update - East Lancashire

Accrington Stanley Football Club, Accrington, BB5 5BX

08:00 - 10:00

Advertise with us

Reaching 50,000 members, our print, digital and event platforms offer a fantastic way to raise your business profile and help you grow.

Find out more LBV120 Online Graphic 1
Subscribe now

Weekly news bulletin