Business Rates - Section 44a Part Occupied Relief
Section 44a of the Local Government Finance Act 1988 enables Basildon Council to grant Business Rates Relief on a business premises that is partly occupied, as long as this situation is for 'a short time only'.
How to apply for Business Rates Section 44a Part Occupied Relief
To apply for Business Rates Section 44a Part Occupied Relief , the ratepayer must submit a request in writing to Basildon Council, see link to full address details at bottom of page.
The written request must include:
- dates upon which the business premises will only be part-occupied
- a plan of the property clearly marking the areas that are occupied and unoccupied.
- a plan showing how it is intended to bring the unoccupied part back into use and within what timescales.
Retrospective claims will not be considered - Requests for Business Rates Section 44a Part Occupied Relief MUST be submitted as soon as, or even before, the premises become part-occupied.
Please note, you are not entitled to withhold payment of rates pending the determination of any application made.
Premises inspection and the issue of a Valuation Office certificate
Once a request has been received by Basildon Council, a visit will be arranged for our inspectors to view the premises and confirm the 'short-term' period requested and other details in the submitted part-occupation plans.
Following the inspection, if entitlement to a 'short-term' period of Business Rates Section 44a Part Occupied Relief is agreed, then a request will be submitted by Basildon Council to the Valuation Office Agency (VOA) (opens new window) for a Part-occupied Certificate to be issued, for the agreed period of Rate relief. As soon as we receive the Valuation Office certificate an amended Business Rates Bill will be sent to the ratepayer showing the amount of Rate Relief granted and the period for which Business Rates Section 44a Part Occupied Relief has been granted.
The relief will end automatically:
- on expiry the agreed 'short-term' period, which will depend upon the circumstances of the case,
- or at the end of the financial year, if that is sooner.