Exempt properties
Certain types of property are exempt from the payment of Business Rates. This means that no Business Rates are charged for them. Exempt properties include:
- agricultural land and buildings;
- fish farms;
- churches and other places of worship;
- sewers;
- public parks;
- certain property used for disabled people; and
- swinging moorings for boats.
These types of property are not usually included in the non-domestic rating list. However, if you have been charged for a property, which falls into one of the above categories, you should make an appeal to the Valuation Officer for its removal from the list. The address of the Valuation Officer for this area is:
Blackburn House
Old Hall Street
Hanley
Stoke-on-Trent
Staffordshire
ST1 3BS
Telephone No: (01782) 298400.
More information about how to make an appeal can be found on the Valuation Office Agency's Website
Empty properties
All non-domestic properties, except certain qualifying industrial properties, which are empty and unused are exempt from payment of Business Rates for a continuous period of three months from the date on which they first became empty. Empty and unused qualifying industrial properties are exempt for a continuous period of six months. After this period of exemption, the owner is required to pay the full rates due.
Certain types of non-domestic properties are totally exempt from payment of Business Rates whilst they remain empty and unused. These include:
- Listed Buildings;
- Ancient monuments;
- Property with rateable value less than £2600 ( From 1st April 2010 until 31st March 2011 this has been amended to include all properties with rateable value less than £18,000);
- Property which is subject to insolvency and debt administration; and
- Property where occupation is prohibited by law.
- Property which is owned by a registered charity
- Property which is owned by a community sports club
For more information about what this means, contact the Business Rates section.
Please inform the Business Rates section immediately if your property becomes empty so that any exemption or relief may be granted.
For further information please contact:
Revenues Team
PO Box 8045
Burton upon Trent
DE14 9JG
Telephone Nos: (01283) 508416, 508417, 508418