owned by individuals subject to a bankruptcy order.whose owner is entitled to possession in their capacity as trustee under a deed of arrangement.with a rateable value below a certain threshold (£2,600 from 1 April 2011).Listed properties (including property that forms part only of a listed property).Properties that cannot be occupied due to the action of a public authority (for example, where the property is closed due to a prohibition order for health and safety reasons).Properties whose owner is prohibited by law from occupying it or allowing it to be occupied (for example, where there has been a breach of fire safety and a prohibition notice has been served).Short-term occupation of the property (of six weeks or less) by, for example, a tenant or licensee during the six-month period will be ignored.100% relief for a continuous period of six months only.If the property is let or occupied for a period of more than six weeks, the rates exemption will end at the start of that period, but when the property becomes vacant again, a new exemption period can be claimed.This rule prevents owners from gaining additional periods of rates exemptions by establishing a temporary letting. The three-month period and the business rates exemption will continue to run during that period of short-term occupation. Short-term occupation of the property (of six weeks or less) by, for example, a tenant or licensee during the three-month period will be ignored.The exemption applies to the property, not the person paying the rates. Changes of ownership during the three-month period do not trigger a fresh three-month exemption.100% relief for a continuous period of three months only.For specific advice we would recommend that you speak to a local chartered surveyor, who should be better placed to help you. This content is for information purposes only and we are not able to provide free advice on this matter. This checklist sets out the exemptions from business rates for non-domestic properties.
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