Harrogate Borough Council
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Rating Of Unoccupied Property
Changes to non-domestic rating from April
2008
The Department of Communities and Local Government is taking
forward legislation to give effect to the Government's proposals to
modernise empty property relief from business rates, as announced
by the Chancellor of the Exchequer in his Budget report of 21 March
2007.
The main changes are contained in The Rating (Empty
Properties) Bill. They are:-
To remove the 50% empty property rate currently allowed after
a property has been empty for three months, so that full rates are
paid for empty properties.
To allow provision to reduce this empty rate back to a maximum
of 50% so that the government can respond to market
conditions.
To retain the existing exemption for property that has been
empty for less than 3 months.
To allow a mandatory 100% relief for properties owned by
charities and community amateur sports clubs.
To make provision to tackle rate avoidance by disregarding
changes to the condition of the property.
To limit empty industrial properties being exempt to a
maximum of 6 months.
The Government is undertaking a consultation exercise on these
proposals until October 2008. If you wish to respond to the
consultation exercise go to
In the meantime.....
Property that is unoccupied is liable to rates at 50% of the
occupied rate unless it falls into one of the classes of exemption.
The Council does not have the discretion to vary the percentage
chargeable or to exclude classes of property from liability.
The amount levied may be reduced or remitted, at
the discretion of the Authority, if applications are received,
where appropriate, for the mandatory, discretionary or hardship
reliefs.
Properties exempt from Unoccupied Property Rates:
- Property unoccupied for a period of less than three months
- Property where the law prohibits occupation
- Property that is kept vacant by reason of action taken by the Crown, or any local authority or public body
- Listed Buildings
- Ancient Monuments
- Industrial Property
- Property with a Rateable Value less than £2,200
- Property for which the person entitled to possession does so as a personal representative of a deceased person, a liquidator or trustee or where the owner is subject to bankruptcy proceedings
last reviewed 28/02/08