Unoccupied Property Rating
Business Rates will not be payable on industrial properties in the first six months that a property is empty. Non-industrial properties will not be charged Business Rates in the first three months that a property is empty. After this period the full rates will be payable on most properties.
To qualify for a zero rate, the property must be held by a charity or community amateur sports club and its next use must be for charitable or sports club purposes respectively. Exemptions apply to certain properties such as listed buildings, properties where the owner is subject to insolvency proceedings or properties held by companies in liquidation or administration.
Partly Occupied Property Relief
A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied.
Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part.
Epsom & Ewell Borough Council
Telephone: 01372 732000
Fax: 01372 732247