NEW EMPTY RATE CHARGES INFORMATION FOR RATEPAYERS
For the financial year 1 April 2007 to 31 March 2008 most empty commercial property received a 100% relief from payment for the first three months and 50% thereafter. Empty warehouses and factories received 100% exemption from business rates.
From 1 April 2008, the relief has been changed. Empty commercial property will be liable for the full business rates after an initial rate-free period of three months, or six months for factories and warehouses (retail warehouses will only be exempt for three months).
Charities and Community Amateur Sports Clubs will be granted complete exemption from business rates on their empty properties.
Accounts which are in receipt of empty property relief as at 31 March 2008 will have their business rates bills adjusted accordingly for the financial year commencing 1 April 2008.
IMPORTANT NOTE - Those ratepayers who have already had the industrial exemption for six months or more will no longer receive it from 1 April 2008. They will be issued with a bill for 100% of the charge.
Those ratepayers, who have already had a proportion of the new (industrial) six month, rate-free period at
1 April 2008, will continue to receive the balance of the relief, for up to six months in total.
i.e. the exemption applies from 2 February 2008 will cease on 1 August 2008.
Those ratepayers who have already had the three month rate-free period as at 31 March 2008 will no longer receive it from 1 April 2008. They will be issued with a bill for 100% of the charge.
Those ratepayers who have already had a proportion of the three month rate-free period at 1 April 2008 will continue to receive the balance of the relief, for up to three months in total. i.e. if empty property rate is applied as at 15 January 2008 it will cease on 14 April 2008.
If you require further information please contact the Non-Domestic Rates Section:
Telephone: 01304 872195
Fax: 01304 872104
Address: Non-Domestic Rates Section, Revenues and Benefits
Division, Dover District Council, White Cliffs Business Park, Dover, Kent CT16
3PJ
E-mail: nndr@dover.gov.uk
