Apply for a business rate reduction

Find out what qualifies for a business rate reduction and how to apply.

Reductions for empty and partly unoccupied properties

Empty properties

You will be exempt from paying business rates on empty property for three months after the property becomes vacant.

There are additional exemptions for certain types of property or for properties under a set rateable value:

  • Industrial premises, such as warehouses, are exempt for a further three months
  • Listed buildings are exempt until they become occupied again
  • Buildings with a rateable value under £2,900 are exempt until they become occupied again
  • Properties owned by charities are exempt if the property's next use is likely to be wholly or mainly for charitable purposes
  • Community amateur sports club buildings are exempt if their next use is likely to be wholly or mainly for a sports club.

After the exemption period ends, you will be liable for the full business rate bill.

You should contact the Business Rates team as soon as your property becomes vacant.

Properties which are partly unoccupied

The general principle is that occupation of part of a property is deemed to be occupation of the whole property. However, in certain cases the Council has discretionary powers to award rate relief in respect of partly occupied properties under Section 44A of the Local Government Finance Act 1988. This entails the Council seeking an apportionment of the Rateable Value between the occupied and unoccupied parts from the District Valuer and Valuation Officer of the Inland Revenue. A concession may then be made in respect of the unoccupied area.

Section 44A may only be enacted if it appears to the Council that the premises will be partly unoccupied for a short time only. A "short period of time" is not defined and is left for the Council to decide. In general, the allowance is granted to the end of the financial year and amended if there are any changes which affect the entitlement at any time during the year.

There is no specific application form but a request for relief under the provisions of Section 44A should be made in writing during the financial year in which relief is sought. A plan clearly indicating the occupied and unoccupied areas should accompany the application to assist with the apportionment of the Rateable Value.

Your application together with the plan should be sent to:

Surrey Heath Borough Council Business Rates Team, Surrey Heath House, Knoll Road, Camberley, Surrey GU15 3HD