Business Services
PO Box 3446
Town Hall
St Ives Road
Maidenhead
Berks
SL6 1RF
Unoccupied Property Rates
Business rates on empty properties are known as ‘unoccupied property rates’
Business rates are not payable for the first 3 months that a property is empty.
This is extended to 6 months in the case of certain industrial properties (such as factories and
warehouses).
Certain plant machinery and equipment used when last occupied or intended for use when next
occupied may be disregarded when determining whether a property is empty.
After this period business rates are payable in full, unless an exemption from unoccupied property
rates apply.
Properties exempt from unoccupied property rates are:
 Empty properties where occupation is prohibited by law.
 Empty small properties with a rateable value of less than £2,899.
 Empty listed buildings.
 Empty properties of companies in administration/liquidation.
 Empty properties held by and last occupied by a charity and where the next use is likely to be
for charitable purposes.
 Empty properties held by a community amateur sports club and where the next use is likely to
be for the purpose of the club.
 Empty property where the owner is entitled to possession only in their capacity as the personal
representative of a deceased person
If your property is not occupied because it is in disrepair and cannot be economically repaired the
Valuation Office may decide that the property should be removed from the rating list.
However, please be aware that if the state of your property is damaged for the purposes of
avoiding rates, under new anti-avoidance legislation introduced by the Government, your valuation
officer will be required to disregard the change in the property's state when assessing its rateable
value. So for instance, if the roof is removed from an empty property for the purpose of avoiding
rates, it may be valued as if the roof had not been removed.
For further information visit www.voa.gov.uk.
Alison Alexander - Managing Director
Town Hall, St. Ives Road, Maidenhead, SL6 1RF
W: www.rbwm.gov.uk E: [email protected] T: 01628 683800
: @RBWM
: @rbwm
Unoccupied Rate Relief Application Form
Account Reference:
7
Name
Address:
Telephone Number
Email address
Property Address (if different from above)
On what date did you cease trading?
On what date was stock, equipment etc removed
(if different)
Declaration:
I declare that the details in this application are true and accurate to the best of my knowledge.
I undertake to notify the Council immediately of any changes in the circumstances
Name:
(In capitals)
Signature:
Position:
Date:
Alison Alexander - Managing Director
Town Hall, St. Ives Road, Maidenhead, SL6 1RF
W: www.rbwm.gov.uk E: [email protected] T: 01628 683800
: @RBWM
: @rbwm