Part-occupied rate relief

We have discretion to allow part occupied relief (also known as S44A relief).  It can apply when part of your property is unoccupied for a temporary period.  This would usually be because there are practical difficulties in occupying or vacating the premises.

To apply you must write to us with the following:

  • Details of why your premises are partly occupied
  • How long this will be the case
  • A floor plan showing the areas that are occupied and unoccupied

We ask the Valuation Office Agency to tell us what part of your rateable value covers the occupied area and what part covers the unoccupied area.

We will apply empty rate relief on the unoccupied area and charge occupied rates only on the occupied area.

To assist you, we have produced Discretionary and Hardship Relief Guidelines.