Section 44a

Under Section 44a (S44a) 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.

Apply for a S44a discount.

Further information about the business rates system, including transitional and other reliefs can be found on the GOV.UK website.

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