14 Jul 22 by Amy Durkin

Relief for partly occupied property

Most business owners aren’t aware that billing authorities have discretionary power which enables them to give relief for partly occupied property under section 44A of the Local Governance Finance Act 1988. The basic rule applied in business rates is ‘occupation of part is liability of the whole’, which makes applying for relief under section 44A a confusing and rather grey area for many business owners to navigate.

It also means that submitting a concise and clear application to your billing authority is important in order to try to obtain this relief. There are certain criteria that need to be met, including that the property must be partly occupied for a ‘short time only’ and an application must be submitted when the property is partly occupied, not retrospectively.

Our consultants have had numerous successes when applying for partly occupied property relief all over the south west. If you think you might be eligible for this relief we are always happy to have an initial discussion, and have the expertise and experience to apply on your behalf.

To talk to one of our general practice surveyors, please contact the office nearest to you and we’ll be delighted to advise you.