Empty Properties

The legislation on Empty Property Rates (EPR) relief changes from the 1 April 2008.

Empty retail and office properties will be liable for 100% of rates after an initial three month relief period.

Empty industrial and warehouse properties will have a six month relief period then 100% charge.

Recent Government proposals to modernise this form of rate relief aim to provide strong incentives to bring vacant premises back into use by removing these reductions to the business rates bill. The main change is to amend the Local Government Finance Act 1988, to increase the empty property rate from 50% to 100% of the basic occupied business rate, after initial exemption periods have elapsed.

For most properties, excluding industrial, the exemption period is three months.

For industrial properties, the exemption period will be six months. The change is intended to encourage owners to re-let, re-develop or sell empty non-domestic buildings.

The exemption period for all properties begins with the day of vacation and not when this legislation comes into effect.

So a property that has already been vacant for three/six months (depending on description) by 1 April 2008 will incur an immediate liability to the empty property rate.

Charities and other non profit making bodies

Properties owned by charities and community amateur sports clubs will, in future, not be liable to empty property rates if the properties' next use is likely to be wholly or mainly for charitable purposes or for the purposes of a sports club.

If you want to know more about community amateur sports club status visit the website http://www.cascinfo.co.uk/ 

We also have discretion to grant relief to certain other non profit making bodies. The purposes of these organisations must be philanthropic, religious or concerned with education or social welfare. Contact us if you think you may be eligible and need more details.

E-mail us at business.rates@derby.gov.uk

Small business rates relief

The Small Business Rate Relief Scheme is designed to help ratepayers whose business premises have a rateable value in the 2005 rating list of less than £15,000. This might include small traders, small shop owners or small businesses operating from an office.

The scheme allows for a reduction of up to 50% depending on the rateable value, with a different charge being used for all properties that qualify.

Small business rates relief guide for single properties  19Kb

Small business rates relief guide for multiple properties 20Kb

Small business rates relief claim form in Adobe PDF format 21Kb

Small business rates relief claim form in MS Word format 42Kb

Contact us at business.rates@derby.gov.uk or telephone 01332 255288 for more details.