Fresh start relief
From 1 April 2018 the Fresh Start Relief scheme offers 100% relief for up to 1 year for new occupation (i.e. new owner, tenant or sub tenant) of all categories of property that have been continuously empty for at least 6 months. The relief can be applied if the following circumstances are all met for the property:
- the property has been in receipt of Empty Property Relief for a continuous period of at least six months immediately prior to the applicant's occupation;
- the property has a RV of up to £95,000 (up from £65,000 until 31 March 2021)
For new occupations up until 31 March 2018, the relief is restricted to 50% and the property had to have been in receipt of empty relief for at least 1 year prior to the new occupation. The relief was further restricted to certain types of property use: retail shop, office, hotel, pubs or restaurant premises.