Partly empty (unoccupied) property relief

Who can apply, how to apply, information to include with your application, what happens after you apply.

We can give you a temporary exemption, also known as 'Section 44a, if you: 

  • partly occupy your property for a short time
  • then fully occupy it or vacate the whole property

It can usually only be given for a maximum 3 months or 6 months for industrial properties.

How to apply

Before you apply, read our discretionary business rate policy – section 4.

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While we process your application, you must continue to pay your business rates until you hear from us.

Information to include in your application

Your application must include:

  • details of what the occupied parts of the property are used for
  • the date your property will become partly unoccupied
  • a diagram of the property identifying occupied and unoccupied areas
  • the date you plan to occupy the unoccupied part of your premises

After you apply

One of our inspectors may need to visit your premises to check that you qualify for Section 44(a) relief.

If you are entitled to the relief, we will make a request to the Valuation Office Agency (VOA).

If approved by the VOA, we will be given a separate rateable value for the occupied and unoccupied areas of your property. We will use this to calculate your relief entitlement and send you a revised bill.

If we do not grant relief, we will write to you to explain why within 14 days of the decision.

Our decision is final. There is no formal right of appeal for this discretionary relief.