Can I get my property taken out of the rating list altogether?
If your property is not capable of beneficial occupation – for instance, if it is in poor condition and cannot be economically repaired - your valuation officer may judge that it should be taken out of the rating list altogether. 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 the Valuation Office 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.
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How will my rates liability be affected if my property is only partly occupied?
If a property is only partly occupied, the billing authority has discretion to request that the valuation officer apportions the property’s rateable value between its occupied and unoccupied parts.
Broadly speaking, the empty property rate applies to the empty part of an apportioned building and the occupied business rate applies to the occupied part.
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Can I appeal against the change in my rates liability?
The changes in rates liability arising from the reforms to empty property relief are not in themselves grounds for appeal. However, if you disagree with the rateable value that appears in the current rating list entry for your property, under the existing arrangements you may challenge it by making a `proposal’ against it to your local valuation office. Your rights of appeal are not affected by the reforms to empty property relief and you can contact this authority (details are on the right hand side of this page) or the local Valuation Office for further information about the arrangements for making proposals.
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