As of 1 April 2008, most property that has been empty for more than three months or, in the case of industrial property, for more than six months will no longer receive empty property relief from business rates.

So what will this mean for your rates liability?

After the initial three or six month rate-free period expires, empty property will be liable for 100% of the occupied business rate unless:

• The property is held by a charity and appears likely to be next used for charitable purposes.
• The property is held by a community amateur sports club and appears likely to be next used for the purposes of the club.

In addition, some other properties will keep the existing exemption from paying rates while empty.

The most common examples are:

• Listed Buildings
• Properties with a rateable value of less than £2,200

Some properties may become exempt under specific circumstances, for example if occupation becomes prohibited by law, or the owner is a company in administration.

If you require further information about the information on this page please contact Bath & North East Somerset Revenues & Benefits on 01225 477777 and select the option for NNDR.

Can you get your property taken out of the rating list altogether?

If your property is not capable of beneficial occupation for instance, if it is in poor condition and cannot be economically repaired, the valuation office may judge that it should be taken out of the rating list altogether.

Can you appeal against the change in your rates liability?

The changes in rates liability arising from the reforms to empty property relief are not in themselves grounds for appeal. However, if you disagree with the rateable value that appears in the current rating list entry for your property, under the existing arrangements you may challenge it by contacting your local valuation office. Your rights of appeal are not affected by the changes to empty property relief.

If you require further information regarding valuation, the Bristol Valuation Office can be contacted on 0117 930 2200. Alternatively, information is available via the website at http://www.voa.gov.uk/