- What is business rates mitigation?
- Mitigation means lawfully reducing your rates liability without touching the valuation itself - claiming the reliefs and exemptions you are entitled to, managing empty property relief periods properly, and having a property removed from the rating list while it is genuinely incapable of occupation. If you think the rateable value itself is wrong, that is a rating appeal rather than mitigation.
- How does empty property relief work?
- When a property becomes empty you get a period of full relief - three months for most property, six months for industrial and warehouses - after which full rates are payable by whoever is entitled to possession. The clock runs from the date the property became empty, not from when you bought it or took it back, and the relief attaches to the property rather than the owner. Our empty property rates guide sets out the detail.
- What is the 13-week rule?
- A fresh relief period only starts if the property has been genuinely reoccupied for at least 13 weeks first. The threshold was raised from six weeks on 1 April 2024, which ended most short-term occupation arrangements. The occupation also has to be real - actual, exclusive and of benefit - and arrangements designed to look like occupation without being it are challenged by billing authorities.
- Part of my building is empty. Do I still pay on all of it?
- Not necessarily. Under section 44A of the Local Government Finance Act 1988 the billing authority can ask the Valuation Office to apportion the rateable value between the occupied and unoccupied parts, so that empty rates rules apply to the vacant part. It is discretionary and meant for short-term situations - a phased move-in, a phased move-out, works to one floor - and it has to be applied for with evidence. It is one of the most under-used tools in mitigation.
- Can a property be taken out of the rating list during refurbishment?
- Where works are extensive enough that the property is genuinely incapable of beneficial occupation, there is a route to have it removed from the list for the duration. It turns on the facts and on evidence - a site record, the programme, contractor information - rather than on simply telling the council that building work is happening.
- Is any of this aggressive tax avoidance?
- No. Everything we advise on is provided for in the rating system itself: reliefs you are entitled to, statutory relief periods, and the principle that an unusable property should not be valued as a usable one. We do not promote artificial occupation schemes.
- Are you independent of rates agents who cold-call?
- Yes. We are an RICS-regulated firm and the work is handled personally by a Chartered Surveyor. There are no unsolicited sales calls, no automatic multi-year tie-ins and no fees before scope and cost are agreed in writing.
- How are your fees structured?
- The initial review is free. After that, either a fixed fee for a defined piece of work - a liability review across a portfolio, a section 44A application, a deletion case - or a results-based fee expressed as a share of the saving actually achieved. Whichever suits you, it is agreed in writing before any work starts, and there are no multi-year tie-ins.