Exemptions
Normally when a property is unoccupied there is still a 50%
charge due.
Some properties will not attract a 50% charge when
unoccupied.
These properties include:
- Industrial properties
- Listed buildings
- Small properties with a rateable value of less than £2200
Some properties may be exempt from ratings and will not be
included the rating list that is maintained by the Valuation Office
Agency.
These include:
- Places of Religious Worship
- Church Halls and Similar Buildings
- Agricultural Land
- Agricultural Buildings
- Fish Farms
- Property used for the disabled
- Property in enterprise zones
- Parks, Recreation Grounds, Pleasure Grounds and Highways
- Lighthouses, Buoys and Beacons
- Sewers, Pumping Stations and Accessories
- Property of the drainage authority
- Swinging Moorings
- Election Meeting Rooms and Polling Stations
- Livestock Buildings