Relief for occupation (and reoccupation) of newly built business premises
This is a temporary relief for unoccupied newly erected business premises built between 1 October 2013 and 31 September 2016.
Where the new premises is rated by the Valuation Office between 1 October 2013 and 30 September 2016, the premises will be exempt from unoccupied property rates (a full 100% charge) for up to 18 months. This is up to EU state aid limits.
The final 18 month period incorporates the initial 3 month (non industrial) or 6 month (industrial) empty exemption period, so new unoccupied premises may be exempt from empty business rates for up to an extra 15 (non industrial) or 12 months (industrial). If you have not received this discount and believe that you are eligible, please contact your Business Rates Office shown on your bill as soon as possible.