Section 44a of the Local Government Finance Act 1988 (Part Occupation Relief)
Are you fully utilising all space at your premises or are there any areas unoccupied or underutilised that could pose an opportunity for some discretionary rate relief?
As a general rule, the ratepayer is liable for the full non-domestic liability whether a property is wholly occupied or only partly occupied.
Yet, where a commercial property is partly occupied and partly unoccupied for a short period of time, the business rates payer is able to request discretionary rate relief. If successful, the Rateable Value is split between the occupied and unoccupied portions – and the local authority charges rates on the occupied portion only.
Section 44a of the Local Government Finance Act 1988 provides a discretionary power to Local Authorities to charge non-domestic rates on the basis of apportioned rateable vales certified by the Valuation Office.
The Local Authority will consider each application based on its own merits and criteria can often differ between each Local Authority. A qualified Surveyor would be able to advise if you are in a position to apply for Part Occupation Relief.
Are you fully utilising all of the space at your premises or are there any areas unoccupied or underutilised that could pose an opportunity for discretionary rate relief?
The Altus Group Team can arrange an inspection of you property and report back with our recommendations.