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Business rates

Occupation of premises for business rates purposes

New occupiers

If you wish to register for business rates as a new occupier, please complete the new occupier online form below -

PDF Icon New occupier form (size: 18.9 Kb)
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We will send you your new rates bill.

Leaving a premises

If you have left a property, please complete the vacation online form below -

PDF Icon Vacation form (size: 17 Kb)
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We will send you an amended bill and if you are in credit you will be able to claim a refund by either writing to us or returning the bottom portion of the bill.

Unoccupied premises

If your property is empty, you do not need to pay business rates for three months (or six months for industrial properties) providing it has been occupied for over 42 days before becoming empty.

Please note that if you take over a property part way through the three or six months exemption period you will only be entitled to the remaining balance.

For example if a property has been empty for three months before you took it over you will only get a further three months in the case of industrial property and you would get nothing for commercial property as the three months would already have been used up.

After the three or six month period, you will be charged normal business rates unless your property -

  • is owned by a charitable organisation
  • is a listed building
  • has a rateable value below £18,000. Please note that from 1 April 2011 this threshold will revert to properties having a rateable value below £2,600
  • qualifies for an exemption from rates under the NNDR (Unoccupied Property) Regulations

The Government is introducing a new temporary measure for unoccupied new builds from October 2013. Unoccupied newly built commercial properties will be exempt from unoccupied property rates for up to 18 months (up to state aid limits).

This is where the property comes on to the rating list between 1 October 2013 and 30 September 2016. The 18-month period includes the initial three or six month exemption and so properties may, if unoccupied, be exempt from non-domestic rates for up to an extra 12 or 15 months. The relief continues beyond 1 October 2016 for those that become eligible before that date.

Properties that will benefits from the relief will be all non domestic hereditaments that are wholly or mainly comprised of qualifying structures. If you believe you may qualify for this relief, please contact us using the below details.

If your property is not capable of beneficial occupation, for example 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. Please note that if your property is damaged for the purpose of avoiding rates, your valuation officer will disregard or ignore the change in the property’s state when assessing its rateable value.

If your property is empty please contact us using the online form below. Alternatively please contact us on 01482 300 301 or email ndrsr@hullcc.gov.uk



Partly occupied premises

If your property is wholly or partly occupied, you are charged the full business rate.

In exceptional circumstances, if your property is partly occupied on a temporary basis, for example due to damage by flooding or fire, we may award relief for the unoccupied part. The relief is discretionary, not an entitlement, therefore you cannot appeal against a decision.

If your property is partly occupied due to exceptional circumstances, contact us using the online form below. Alternatively please contact us on 01482 300 301 or email ndrsr@hullcc.gov.uk


Composite properties

If your property is used for domestic and business purposes, you will be valued for council tax on the domestic part of the property, and for business rates on the business part of the property. This type of property is known as a composite property. An example of this is often found in a public house.

For further information about composite properties contact us using the online form below. Alternatively please contact us on 01482 300 301 or email ndrsr@hullcc.gov.uk



Contact us

Local Taxation
Hull City Council
PO Box 15
Hull
HU1 2AB
Tel: 01482 300 301
Text phone: 01482 300 349
Fax: 01482 613 562
Email: ndrsr@hullcc.gov.uk

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