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Business Rate Relief

Re-Occupation Relief

What is re-occupation relief?

Businesses are eligible for 50% relief on their business rates for 18 months if:

  • they are moving into premises which have been empty for 12 months or more, AND
  • the premises were previously used for retail; AND
  • the first day of occupation falls between 1 April 2014 and 31 March 2016 and the property remains occupied.

The newly occupying business does not need to be a retail business.

The relief is granted on the property, so if a new occupier moves in the relief will continue until the end of the term.

The relief available for each property will be 50% of the business rates liability. This is after any mandatory or other discretionary reliefs (other than retail relief) have been applied, up to State Aid De Minimis limits. For more information about State Aid please go to www.gov.uk/state-aid

What else do I need to know?

We will need to ensure that the property was genuinely empty previously and that all subsequent occupation is genuine. We may ask to see some additional information such as leases or tenancy agreements and we may also make a visit to the premises.

We will grant this relief in line with Government Guidance. The grant of the relief is discretionary, and we have the right to refuse an application.

If you are in doubt whether the property qualifies as being 'in retail use' or if you would like to apply for re-occupation relief please email us at NDR@maldon.gov.uk or contact us in the usual way.