Unoccupied Property Rating
Business Rates will not be payable for the first three months that a property is empty. After this period, empty rate is charged at 50% of the bill that would have been due had the property been occupied. There are a number of exemptions from the empty rate (e.g. industrial properties and listed buildings and small properties with rateable values of less than £2,200).
Partly Occupied Property Relief
A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part.
Further Information
Rates Section,
Epsom and Ewell Borough Council,
Town Hall,
The Parade,
Epsom
KT18 5BY.
Telephone: 01372 732246
Fax: 01372 732247
email businessrates@epsom-ewell.gov.uk,