Relief and Grants
For any further information regarding Reliefs and Grants please contact us on 01271 388361 or e-mail businessrates@northdevon.gov.uk
Unoccupied Property Rating
Non-domestic properties which are unoccupied may be liable to empty property rates. Rates are charged at 50 per cent of the full rate bill or the transitional bill where the transitional arrangements apply. Liability begins after the property has been empty for 3 months. Certain types of property, for instance factories and warehouses, are exempt from empty property rates.
Changes to Empty Property Relief from 1 April 2008
The Government has introduced changes to empty property relief in order to provide an incentive to bring empty property back into use.
It is believed this will help increase the supply of premises to let, improve the competitiveness and bring forward brown field sites for redevelopment.
Effect of the Changes
The reforms mean that after the initial 3 month exemption, or 6 month exemption in the case of Industrial or Warehouse accommodation, the empty property will be liable for 100% of the basic occupied Business Rate.
If you own or lease an empty property, which has already been empty for more than the initial exemption, you will no longer be entitled to receive any relief from 1 April 2008. You will be charged 100% rates immediately.
There are a number of existing exemptions, which will continue after 1 April 2008. There will be a new exemption for commercial properties held by a charity or community amateur sports club.
If your property is not capable of beneficial occupation because it is in poor condition and cannot be economically repaired, your Valuation Officer may judge that it should be taken out of the rating list altogether.
Please be aware that if a property is damaged for the purposes of avoiding rates, under the new anti-avoidance legislation, the Valuation Officer will be required to assess the rateable value as if there had been no change in the condition of the property.
Charitable Relief, Relief For Registered Community Amateur Sports Clubs (CASCs) and Discretionary Relief
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Registered CASCs are also entitled to relief from rates on any non-domestic property that is wholly or mainly used for the purposes of that club, or that club and of other such registered clubs. In both cases, relief is given at 80% of the bill and local councils have discretion to give further relief on the remaining bill.
Authorities also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies.
Charitable Relief Application forms
Word 78kb
Pdf 154KB 
Rural Rate Relief
The Local Government Finance Act 1988 has been amended by the Local Government and Rating Act 1997 to provide rate relief for certain businesses in 'rural settlements'. These settlements are as shown in a list compiled in accordance with the Government's guidance.
Mandatory Relief (under section 43 of the LGFA 1988)
To qualify for mandatory relief (at 50%), a business property:-
a) Must be within the boundaries of a qualifying settlement,
b) Must have a rateable value of not more than £7,000
c) Must be used in whole or part as a general store or a post office, or both and
d) Must be either the only general store or the only post office in the settlement
In addition, the Non Domestic Rating (Public Houses and Petrol Filling Stations) (England) Order 2001 extends the mandatory relief to public houses and petrol filling stations, the only difference in the conditions being the rateable value limit which is £10,500
It is possible for a general store, a food shop, a post office, a public house, a petrol filling station and a business in former agricultural premises in the same settlement to qualify, provided they all meet the criteria.
Discretionary Relief (under section 47 of the LGFA 1988)
Authorities may grant up to 100% relief (of the remaining balance) to any general store, post office, public house, petrol filling station, food shop or business in former agricultural premises which qualifies for mandatory relief.
The authority may also grant up to discretionary rate relief to any business provided that: -
a) It is within the boundaries of a qualifying settlement
b) It has a rateable value of not more than £14,000
c) It is used for the purposes which are of benefit to the local community, and
d) It is reasonable for the authority to make such a decision having regard to the interests of its Council Tax payers.
Rural Rate Relief Application forms
Word 68kb Pdf 40kb
For any further information regarding Reliefs and Grants please contact us on 01271 388361 or e-mail businessrates@northdevon.gov.uk
Unoccupied Property Rating
Non-domestic properties which are unoccupied may be liable to empty property rates. Rates are charged at 50 per cent of the full rate bill or the transitional bill where the transitional arrangements apply. Liability begins after the property has been empty for 3 months. Certain types of property, for instance factories and warehouses, are exempt from empty property rates.
Changes to Empty Property Relief from 1 April 2008
The Government has introduced changes to empty property relief in order to provide an incentive to bring empty property back into use.
It is believed this will help increase the supply of premises to let, improve the competitiveness and bring forward brown field sites for redevelopment.
Effect of the Changes
The reforms mean that after the initial 3 month exemption, or 6 month exemption in the case of Industrial or Warehouse accommodation, the empty property will be liable for 100% of the basic occupied Business Rate.
If you own or lease an empty property, which has already been empty for more than the initial exemption, you will no longer be entitled to receive any relief from 1 April 2008. You will be charged 100% rates immediately.
There are a number of existing exemptions, which will continue after 1 April 2008. There will be a new exemption for commercial properties held by a charity or community amateur sports club.
If your property is not capable of beneficial occupation because it is in poor condition and cannot be economically repaired, your Valuation Officer may judge that it should be taken out of the rating list altogether.
Please be aware that if a property is damaged for the purposes of avoiding rates, under the new anti-avoidance legislation, the Valuation Officer will be required to assess the rateable value as if there had been no change in the condition of the property.
Charitable Relief, Relief For Registered Community Amateur Sports Clubs (CASCs) and Discretionary Relief
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Registered CASCs are also entitled to relief from rates on any non-domestic property that is wholly or mainly used for the purposes of that club, or that club and of other such registered clubs. In both cases, relief is given at 80% of the bill and local councils have discretion to give further relief on the remaining bill.
Authorities also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies.
Charitable Relief Application forms
Word 78kb
Pdf 154KB Rural Rate Relief
The Local Government Finance Act 1988 has been amended by the Local Government and Rating Act 1997 to provide rate relief for certain businesses in 'rural settlements'. These settlements are as shown in a list compiled in accordance with the Government's guidance.
Mandatory Relief (under section 43 of the LGFA 1988)
To qualify for mandatory relief (at 50%), a business property:-
a) Must be within the boundaries of a qualifying settlement,
b) Must have a rateable value of not more than £7,000
c) Must be used in whole or part as a general store or a post office, or both and
d) Must be either the only general store or the only post office in the settlement
In addition, the Non Domestic Rating (Public Houses and Petrol Filling Stations) (England) Order 2001 extends the mandatory relief to public houses and petrol filling stations, the only difference in the conditions being the rateable value limit which is £10,500
It is possible for a general store, a food shop, a post office, a public house, a petrol filling station and a business in former agricultural premises in the same settlement to qualify, provided they all meet the criteria.
Discretionary Relief (under section 47 of the LGFA 1988)
Authorities may grant up to 100% relief (of the remaining balance) to any general store, post office, public house, petrol filling station, food shop or business in former agricultural premises which qualifies for mandatory relief.
The authority may also grant up to discretionary rate relief to any business provided that: -
a) It is within the boundaries of a qualifying settlement
b) It has a rateable value of not more than £14,000
c) It is used for the purposes which are of benefit to the local community, and
d) It is reasonable for the authority to make such a decision having regard to the interests of its Council Tax payers.
Rural Rate Relief Application forms
Word 68kb
Pdf 40kb
