Section 44a

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.

Further information about the business rates system, including transitional and other reliefs visit GOV.UK website.

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