Under section 44a of the Local Government Finance Act 1988, Basingstoke & Deane Borough Council has the discretion to award a discount for partially occupied properties, providing the situation only exists for a short time.
If the award is agreed, the Valuation Office gives a breakdown of the rateable value for the occupied and unoccupied parts of the property, and Basingstoke & Deane Borough Council will award either the three month, or for industrial properties six month, exemption to the occupied part only.
Situation where the S44a discount may apply:
- Phased vacation of a property due to the lease ending.
- Phased occupation of a property.
- Taking on a larger premises to expand into at a later date.
- Vacation of floors in a large building to refurbish and reoccupy.
- Vacation of floors to then be sub-let
Situation where the S44a discount would generally be refused:
- Where there is no intention to fully occupy the vacant part of the property.
- If a landlord is using the property, or parts of the property, for storage facilities for short periods of time.
As this is a discretionary discount, each application will be looked at on a case by case basis. If you wish to apply for this discount please complete our online application form.