Harrogate Borough Council
Menu
Reductions For Partly Occupied Property
Generally rates are payable on a property whilst any part of the property included in the rating assessment is in occupation, but the Council may also consider applications for a reduction in the amount of rates payable if part of the property is unoccupied and will remain so for a short time only.Such circumstances may apply where there are
practical difficulties in occupying or vacating a
property in one operation e.g. where new accommodation is not fully
ready and occupation is to be phased over a number of weeks or
months.
Applications must be made in writing to the Revenues Service and before any reduction can apply the Council must obtain a certificate from the District Valuer apportioning the rateable value between the occupied and unoccupied parts.
Applications must be made in writing to the Revenues Service and before any reduction can apply the Council must obtain a certificate from the District Valuer apportioning the rateable value between the occupied and unoccupied parts.
last reviewed 16/03/07