New Build Empty Property Exemption
Application form
Date:
Dear Sir or Madam
Application for new build empty property exemption
All newly built empty commercial property completed between 1 October 2013 and 30 September 2016 could be eligible for an exemption from empty property rates for the first 18 months, up to the state aid limits.
Regulations already provide that no business rates are payable for the first three months that a property is empty (or six months in the case of industrial property). If a newly built property is still empty at the end of the three or six month period, the property can benefit from a further new exemption for up to 18 months, subject to state aid limits. The property does not have to be continuously unoccupied to qualify, and separate empty periods will be allowed for the first 18 months, as long as the property was empty when first rated
Please ensure that you complete the form as fully as possible. Please note that it will also be necessary to undertake an inspection of the property.
If you require any further information or assistance on how to complete the application form please refer to the enclosed guidance notes.
Yours sincerely
NNDR Officer
Page 2 New Build Empty Property Exemption form
Section A — Business and address details
Please complete this section about the property that you want to claim relief for and the business that owns it.
Account reference: ………………………………………………….
Property reference: ………………………………………………….
Organisation
Name or title of business/owner applying for relief:
Company Registration Number: ……………………………….
Premises
Address of newly built property for which relief is claimed:
Contact
Name of contact: ………………………………………………………..
Daytime telephone number: ……………………………………….
Email Address: …………………………………………………………….
Address for correspondence if different from the property address:
……………………………………………………………………………….
……………………………………………………………………………….
……………………………………………………………………………….
……………………………………………………………………………….
……………………………………………………………………………….
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Page 3 New Build Empty Property Exemption Form
Section B— Splits, mergers and changes to existing hereditaments
Please describe the New Build Property for which you wish to claim an exemption
The property must be wholly or mainly (more than half) comprised of new structures completed within the necessary time frame.Please provide plans and details of the existing property and the new structure, including full details of the area or volume (photographs would be appreciated)
The details of the new property is as follows:- / For office use only:
Page 4 New Build Empty Property Relief - application form
Section C— State Aid
The new business rate exemption is subject to state aid rules. Can you please answer the following two questions:
1. The named organisation (including any of its group companies) has received public assistance under the state aid de minimus regulation in the previous two years and the current year
YES / NO
2. The named organisation (including any of its group companies) is due to receive de minimus state aid
YES / NO
Please provide details of the full amount of de-minimus state aid your organisation (and any group companies) has already been granted or is due to receive.
For information about de-minimus state aid visit the external link
Section C—Declaration
This application is submitted on behalf of the named organisation and I declare that the enclosed information is correct
Name (In capitals) ………………………………………………..
Signature ……………………………………………………………….
Position held in organisation …………………………………
Telephone Number………………………………………………..
Email address ……………………………………………………….
Date ……………………………………………………………………….
If you require any advice or assistance to complete this form then please
Telephone: 0151 443 4126 (9am – 1pm)
Email:
Please note that failure to complete any areas of the form or provide required details may result in your application being rejected.