Part Occupied Relief (Section 44a)
Part Occupied Relief (Section 44a)
The Council has discretion under Section 44a of the Local Government Finance Act 1988 to award rate relief where part of a non-domestic premises is unoccupied for a temporary period. For North Warwickshire Borough Council, a period of 12 calendar months shall be considered temporary and longer periods shall not be considered temporary.
The situation must be happening at the present time, so retrospective claims cannot be considered.
Applications will only be considered in respect of unoccupied parts of the property that can be clearly define and are reasonably segregated from the occupied part of the property.
A ratepayer making an application under Section 44a shall provide a plan of the property showing the dimensions of the occupied and unoccupied area. This must of a suitable quality to enable the Valuation Office to apportion the rateable value of the property between the occupied and unoccupied areas. Applications will not be considered until such time as the plan is provided.
Rate relief under this section will not be awarded in respect of partly occupied property where the partial occupation of the property may be considered to arise due to the ordinary day to day nature of the business (for example, the operation of a warehouse).
To make an application, please complete the application form or e-mail businessrates@northwarks.gov.uk with the request including a plan of the property.
Applications for this relief shall be considered under our Discretionary Rate Relief Policy