With effect from 1st April 2008, unoccupied properties will attract a 100% charge after the expiry of an initial rate free period of: 3 months for Non-industrial properties and 6 months for Industrial properties. Certain empty properties will be exempt.
Please see the Exempt Properties below. A change of ownership will not qualify for a new three month free period.
Premises which have been empty and are occupied for less than six weeks and then become unoccupied again do not attract another 3 month period of exemption. However the period which the property was occupied would be charged at the full rate as normal.
Properties which are partly occupied may apply via the council to the valuation office to have the rateable value split to reflect the occupied and unoccupied areas (3 months for non-industrial, 6 months for industrial properties). The new values would not be shown in the rating list but the authority would have the discretion to use this information to charge rates at the lower level. The revised rates bill would reflect the full charge for occupied area and either a 100% or zero charge for the unoccupied area.
Exempt Properties
- With effect from 1st April 2011 the rateable value threshold for the unoccupied property exemption is being reduced from £18,000 to £2,600.
- Empty properties where the owner is entitled to possession only in his capacity as the personal representative of a deceased person.
- Unoccupied properties where the occupation is prohibited by law. (Except for any illegal periods of occupation.)
- Properties left empty by insolvents.
- Empty listed buildings.
It is essential to notify the Non Domestic Rating section in writing to the address below, immediately a property becomes empty, so that an inspection can be made.
Similarly, notification should be made of any change in occupation or use of the premises, including any structural alterations.
If you want to apply for a reduction for a property which is only partly occupied, please print the application form for Partly Occupied Properties, complete all sections and return to:-
Carmarthenshire County Council
Director of Resources
Non Domestic Rates Section
3 Spilman Street
Carmarthen
SA31 1LE