Policy guidelines for consideration of requests for rate relief under Section 44A in respect of temporarily partly occupied properties

1. All applications must be made in writing and be made either by the occupier or owner (if different) or persons acting on their behalf, for example, agents, solicitors or accountants.
2. The applicant will be asked to submit a plan which clearly identifies the areas of occupation and those areas that are temporarily unoccupied.
3. Applications will only be considered in respect of unoccupied parts of a property that can be clearly defined and are reasonably segregated from the occupied part of the property.
4. Applications must be made in good time, so that the premises can be inspected by a Council Officer to confirm the applicants plan.
5. The ratepayer must allow a Council Officer access to the property by appointment during normal working hours in order to verify the occupation of the property. Further access may also be required during the award period.
6. It will not be possible for an award to be considered in retrospect i.e. for a period after which the empty part of the property has become reoccupied.
7. No award shall be made where it appears to the Council that the reason that part of the property is unoccupied is wholly or mainly for the purposes of applying for rate relief.
8. Applications where favourable consideration would be likely, would include (although not necessarily limited to) the following:
   •  Where there is potential occupation of a warehouse, factory or commercial property to facilitate relocation of the company.
   • Where because of a temporary downturn in trade, there is part occupation of the premises.
   • Where fire, flood or other natural disaster prevents full use of the premises. July 2013
9. Applications where favourable consideration would not normally be forthcoming would include (although not necessarily limited to) the following:
   • For a period that has now passed.
   • Where the owner sublets parts of the premises on a commercial basis e.g. a market hall or antiques centre.
   • Where the part occupation is likely to continue year on year.
   • Where there appears to be no effort to let, sell or occupy the empty part.
   • Where part occupational is seasonal.
   • Where the empty area (or part of) has been subject to a previous application
10.  The introduction of Business Rates retention means that awarding partly occupied relief places a greater financial burden on the Council and therefore this will be a factor in the consideration of any application.
11.  For the purposes of this policy, a period of up to 12 calendar months shall be considered to be temporary and longer periods shall not be considered to be temporary.
12.  At all times regard will be had for the regulations contained within Section 44a of the Local Government Finance Act 1988 and any relevant case law.
13.  Any guidance from the Department for Communities and Local Government or the Institute of Revenues Rating & Valuation will be considered.
14.  Right of appeal for refusal to grant part occupied relief under section 44a Local Government Finance Act 1988 can be challenged by judicial review under Section 138 Local Government Finance Act 1988. July 2013