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Am I Entitled to any Exemption

Business Rate Exemptions

Please see the links below to take you to the relevant exemption:

Occupied Properties Exempt from Rating

Unoccupied Properties Exempt from Rating

Industrial Exemption

Small Rateable Value Exemption

Occupation Prohibited by Law

Vacant due to action by Local Authority or the Crown

Listed Building or Ancient Monuments

Deceased Persons Estate

Occupied Properties Exempt From Rating

The type and use of some occupied properties mean that they are exempt from paying Business Rates. A property that is exempt may not have a Rateable Value as the Valuation Office Agency does not have to legally give them a value for Rates.

Such properties will not be included in the Valuation List, and we will not charge any Rates on them, whether they are being used or not.

You can check if your property is in the Rating List.

Types of Exemptions

The most common exemptions from rating are:–

Agricultural Land and Buildings

Fish Farms

Places of public religious worship

Sewers and Property of drainage properties

Public Parks

Non-Domestic buildings for use by those with disabilities

Non-domestic buildings or parts of non-domestic buildings, which cater for the needs of people with learning disabilities.

How can I claim the exemption?

If you think you have been charged Rates on a property such as this, the property will need to be re-assessed by the Valuation Office Agency. Whilst we have no power to remove a property from the Rating List, you may wish to contact us at Business Rates for advice on whether the property you occupy should be Rated.

Or you can contact the Valuation Office Agency directly.

The Valuation Office Agency
Cathedral Court
1 Vicar Lane
Sheffield
S1 1HD

Tel: (0114) 289 4600
Fax: (0114) 289 4688

E-mail: sheffieldgroup.vo@voa.gsi.gov.uk

Where is Cathedral Court? Get a map here

Even if your property is not exempt from rating, you may still qualify for a reduction. See Am I entitled to any Relief section for details.

Unoccupied Properties Exempt From Rating

In general, property that has just become empty will be allowed an exemption from business rates for the first three months (six months for industrial properties from 1st April 2008). If the property changes ownership during this time, the new owner or leaseholder will only be allowed the remainder of the exempt period.

The empty rate charge starts three months after the date the property first became empty and is charged to the person who has the interest in the property. If the property changes ownership after the first three months and is still empty, the new owner or leaseholder will not receive an exempt period.

Whilst most empty properties are allowed an exemption of up to three months from vacation before being charged empty rates, some empty properties are allowed a permanent exemption. Currently, these are where:

The ratepayer is a charity, and it appears that when next in use the property will be occupied by a charity and used for charitable purposes

The ratepayer is a registered Community Amateur Sports Club, and it appears that when next in use the property will be occupied by a registered club and will be wholly or mainly used for the purposes of the club

The property is one which is listed or is an ancient or historical monument

Occupation of the property is prohibited by the City Council or the government

The property has a rateable value of less than £15,000

The owner is insolvent and is either bankrupt or subject to a winding-up order

The owner is entitled to possession only as a liquidator, a trustee under a deed of arrangement or as the personal representative of a deceased person

The hereditament comprises wholly of land, or land with ancillary buildings, and does not constitute a relevant unoccupied hereditament

Industrial Exemption

Properties that have been constructed or adapted for use for manufacturing, repairing or adapting goods or materials, storage, working or processing of materials and generation of electricity will generally be exempt from empty Rates for any period prior to 1st April 2008.

This exemption will apply to premises such as warehouses, factories, industrial units and stores.

As a general rule, we will use the property description that the Valuation Officer gives your property when it is valued as a guide to whether the property should be exempt.

However, this is not binding on the Council and there may be cases where we grant or refuse exemptions and don’t take the description into account.

The Valuation Officer can provide your property’s description. If you think your property should be exempt, please contact us at Business Rates.

New regulations apply to empty industrial properties from 1st April 2008. Under these regulations, vacant industrial properties will be exempt from an empty rate charge for up to six months from the date they became empty. At the end of the six-month period, empty rates become payable at the full rate for the property.

Small Rateable Value Exemption

Unoccupied properties below a certain rateable value will not pay empty rates.

Depending on which Rating List we are billing you on, the level of Rateable Value differs.

This is shown below:

Rating List	Period exemption is in force	Minimum Rateable Value
2010 2010 2005 2005 2000 1995 1990	1st April 2011 – 31st March 2015 1st April 2010 – 31st March 2011 1st April 2005 – 31st March 2009 1st April 2009 – 31st March 2010 1st April 2000 – 31st March 2005 1st April 1995 – 31st March 2000 1st April 1990 – 21st March 1995	£2,600 £18,000 £2,200 £15,000 £1,900 £1,500 £1,000

If you think your property should be exempt, please contact us at Business Rates.

Occupation Prohibited By Law

The owner is prohibited by law from occupying the property.

An exemption would be granted on an empty property where legal action had been taken to prevent its use. However, if legal action had been taken to prevent one particular person or trade from using a property, it is unlikely to be exempt.

If you think your property should be exempt, please contact us at Business Rates.