Intermittent occupation and empty rates relief
A recent High Court decision may bring the property industry closer to understanding what is meant by occupation in the case of a building benefiting from empty rates relief.
The judgment in Makro Properties Limited v Nuneaton and Bedworth Borough Council held that the use of just 0.2% of the property in question for 3 months was sufficient activity to trigger occupation, thereby qualifying the property for empty rates relief upon a resumption of the buildings prior empty state.
This ruling has the potential to save occupiers significantly on their business rates liabilities on the basis of empty rates relief.
Would you like to discuss more about empty rates relief and like to submit a rating appeal on such a basis?
