Partly-occupied properties

Councils can grant relief where part of a property is unoccupied for a short time only. This is known as Section 44a Relief.

If the council decides to allow the relief, it will request that the Valuation Office Agency provides a section 44A certificate, which apportions the property's rateable value between its occupied and unoccupied parts.

These temporary apportioned values will enable the council to calculate your relief entitlement, but do not replace the value in the rating list.

Once your relief has been calculated, a revised demand will be issued showing your entitlement. 

This relief applies to temporary changes only.  

Permanent changes should be reported to the Valuation Office Agency to request that the rating assessment is split, creating two new separate assessments.

We will then issue separate rates demands for each part and allow empty property rates relief of the unoccupied assessment. 

Details of how this can be done can be found on the Valuation Office Agency (VOA) website.

Please note, whilst your application is being processed, your current rates are due and payable. 

We will only consider relief from the date we receive an application. Unless there are exceptional circumstances. 

If you think this might apply to you, please provide the following information via email to taxation@sstaffs.gov.uk:

  • Details including the date you left part of the property or began the part occupation of the property.
  • The reason for leaving or temporary part-occupation.
  • Detailed plans of the property (clearly identifying the occupied and empty parts).
  • A contact name and telephone number so we can arrange an internal inspection of the property. 
  • Future plans for the unoccupied part of the premises and the date when part occupation is to cease. This may be details of reoccupation or details of when the whole property is to be vacated. 

Was this page useful?

A-Z of services

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z