Non-domestic rates fresh start relief
The Fresh Start Relief scheme offers 50% relief for up to 1 year for new occupation of certain retail shop, office, hotel, pubs or restaurant premises that have been empty for at least a year. The relief can be applied if the following circumstances are all met for the property:
- The property has previously been in receipt of empty property relief for a continuous period of at least 12 months; and
- The property has a rateable value of under £65,000; and
- When last occupied, the property was used as a shop, office, hotel, pub or restaurant (as defined in the Regulations) regardless of what the
intended future use is to be OR where there has not been a last use, that the property is intended to be used as a shop, office, hotel, pubs
Properties used for payday lending, as defined by the regulations, may not be granted fresh start rates relief.
If you wish to apply, please download a Fresh Start Relief application form.