Business Rates
Empty Property Rates
Claim Form
Revenues and Benefits Service
The Deane House
Belvedere Road
Taunton
TA1 1HE
Telephone 01823 356433
Lines open weekdays 8.30am to 5.00pm
Version 1 2017
Information and guidance notes
If your property is unoccupied and unfurnished you can apply for empty property rate relief. By unfurnished,
we mean it is clear of all movable items and not used for storage. We can give a time limited exemption
from Business Rates for the following types of empty property:
 Commercial property (such as a shop or office) - 3 months exemption, then full rates are payable;
 Industrial and warehouse property - 6 months exemption, then full rates are payable.
These limited exemptions apply to the property, not the person paying business rates. Any change in
ownership will not trigger a fresh exemption. If the property is occupied for 6 weeks or less during the
exemption, for example the premises are occupied by a tenant or licensee, we can ignore this occupation.
However, the period of exemption will continue to run during the period of short-term occupation.
We can also grant an exemption from paying business rates for the following empty properties:
 Property owned by ratepayer who is prohibited by because of action taken by the Crown or any public
authority from occupying it or allowing it to be occupied. This could apply where the property is closed by
the local authority for health and safety reasons;
 Property owned by charities and Community Amateur Sports Clubs (CASC);
 Listed properties. This includes property subject to a building preservation notice within the meaning of
the Planning (Listed Buildings & Conservation Areas) Act 1990(a) or is included in a list compiled under
section 1 of that Act as well as property included in the Schedule of monuments complied under section 1
of the Ancient Monuments & Archaeological Areas Act 1979(b);
 Property with a rateable value of £18,000 until 31 March 2011, £2,600 from 1 April 2011 to 31 March 2017
or £2,900 from 1 April 2017
 Property where the owner is a company in administration. However, no exemption will apply where a
company in administration continues to trade from the property;
 Property where the owner is a company subject to a winding-up order made under the Insolvency Act
1986 or that is being wound up voluntarily under that Act;
 Property where the owner is entitled to possession in their capacity as liquidator by an order under section
112 or section 145 of the Insolvency Act 1986.
 Property where, on the owner's estate, there is a bankruptcy order;
 Property where the owner is entitled to possession in their capacity as trustee under the Deeds of
Arrangement Act 1914(d);
 Property where the owner is entitled to possession only as the representative of a deceased person.
If your business is only using part of the property for which you are liable, you may be able to claim rate
relief known as ‘Section 44a relief’. We can award relief if the part occupation is only for a short time
(see Part 3). We will inspect your premises and, where appropriate, ask the Valuation Officer to issue a
certificate to confirm the apportioned rateable values.
How to claim
Please fill in the form on the following page using black ink. Answer Yes or No questions by putting a tick
 in the relevant box. If you find it difficult to fill in, please telephone us on 01823 356433. When you have
filled in the form make sure you read and sign the declaration in Part 4 and return the completed form
to: Revenues and Benefits Service, Taunton Deane Borough Council, PO Box 582, Taunton TA1 1NG.
Part 1. About your business
Name of ratepayer
Your trading name
Address of business
Your daytime telephone number
E-mail address
Part 2. Empty property details
Please describe the empty property and tell us why it is empty
Use a separate sheet if required
What was the property last used for?
What date did the property become empty?
/
When the property is next in use, will it be used wholly or mainly for
charitable purposes?
If you were a tenant, has your lease ended?
/
Yes
No
Yes
No
If no, when will your lease end?
/
/
If you still have a lease, you remain the rateable occupier of the property, even if we award empty
property relief. You must tell us if you reoccupy the property or the lease ends.
Part 3. Partly occupied property
Only complete this part if you are applying for Section 44a relief
You must provide a floor plan showing the parts of the property that are unoccupied and not in use.
What date did you start to part occupy the property?
Tell us why you are only occupying part of the property
/
/
Use a separate sheet if required
When do you expect the unused areas to be become occupied?
/
/
Part 4. Declaration
Read this declaration carefully before you sign and date it.



I declare the information I have given on this form is correct and complete.
I understand if I give information that is wrong or incomplete, you may take action against me.
I agree to tell the Council within 21 days of any change in my circumstances that may affect my
entitlement to Empty Property Rate Relief or Section 44a relief.
The ratepayer or a person authorised to sign for the ratepayer must sign this form.
Signature of ratepayer
Date
/
/
Full name of ratepayer
Your position
EPR Claim Form v1.1 -2017