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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 or restaurant.

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.

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