Business Rates Mitigation

Business Rates Mitigation

Lawfully reducing what you pay on empty and underused commercial property - empty rates periods, partly occupied relief, the reliefs and exemptions you are entitled to, and removal from the rating list where a property is genuinely incapable of occupation. Handled personally by Oliver Hamblin MRICS across Surrey and the West London industrial boroughs, after twelve years at Altus Group (now Ryan), four of them as a Director in the business rates team.

  • MRICS Chartered
    Oliver Hamblin runs every case personally.
  • RICS-regulated
    Firm regulation #897221.
  • 12 years at Altus (now Ryan)
    Four of them as a business rates Director.
  • Check, Challenge, Appeal
    Handled end to end, on the 2026 list.
  • £500k PI cover
    Underwritten by Hiscox.
Best for

Is this you?

  • Landlords carrying empty rates liability on vacant or partly let property.
  • Developers and owners refurbishing property that is still billed as occupiable.
  • Occupiers who have taken space out of use but are still paying for it.
  • Businesses unsure which reliefs and exemptions they are entitled to.
  • Asset managers budgeting holding costs across a portfolio.
What's included

What a mitigation review covers:

  • Review of current liability across the property or portfolio
  • Empty property relief periods (three months, six for industrial) mapped against your letting plan
  • Reoccupation strategy that respects the 13-week reset rule
  • Section 44A partly occupied relief where part of a building is out of use
  • Small business, charitable, improvement, transitional and other reliefs checked
  • Deletion from the rating list where works make the property incapable of occupation
  • Written mitigation plan with the timing decisions set out
  • Liability forecast across the life of the 2026 list so you can budget
  • Correspondence with the billing authority and Valuation Office handled on your behalf
Oliver Hamblin MRICS

Chartered Surveyor. Twelve years in business rates at Altus Group (now Ryan), four of them as a Director, and more than fifteen years of rating work across the South of England and London. RICS-regulated firm no. 897221.

Our process

From first look to a lower bill - how it works.

01

Free initial review

Send the rates bills or the property addresses. We map the current liability and tell you honestly where there is room to reduce it.

02

Strategy and evidence

Where there is scope, we set out the options in writing - reliefs, relief periods, sequencing, or a case for deletion - with the evidence each one needs.

03

Implementation

We deal with the billing authority and the Valuation Office, and keep you updated until the liability is settled.

FAQs

Frequently asked

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.
The tools

What mitigation actually covers

Four distinct mechanisms, each with its own rules and evidence. Most instructions use two or three of them together.

An empty floor is still a rateable floor. Once the initial relief period has run, the liability continues at the full rate until the space is let, reoccupied, stripped out for works or taken out of the list - and each of those routes has a different cost and a different timetable.

Empty open-plan office floor with full-height glazing

Empty property relief

Three months of full relief for most property, six for industrial and warehouses, running from the date the property became empty. After that, full rates are payable. A fresh period only starts after genuine reoccupation of at least 13 weeks. The timing decisions - when to market, when to take a short let, when a sale completes - all interact with it.

Partly occupied relief (section 44A)

Where only part of a building is in use for a limited period, the billing authority can ask the Valuation Office for a certificate apportioning the rateable value between the occupied and empty parts. Discretionary, evidence-led, and meant for phased moves and works to part of a building - but regularly missed.

Deletion during works

A property undergoing refurbishment extensive enough that it is incapable of beneficial occupation should not be in the rating list at all for the duration. That is a valuation argument made to the Valuation Office with a site record, programme and contractor evidence, not a relief claimed from the council.

Reliefs and exemptions

Small business rate relief below £15,000 rateable value, 80% mandatory charitable relief, improvement relief for twelve months after qualifying works, transitional relief where the 2026 revaluation moved the bill sharply, and the statutory exemptions for listed buildings and low-value property. Entitlement is checked, not assumed.

Case studies

The kind of cases we take on

Anonymised examples showing the approach taken on typical mitigation instructions. Each case turns on its own facts and evidence, so outcomes vary.

Retail and leisure

Relief and empty rates strategy for vacant units

The issue
A landlord was carrying full liability across several vacant units while re-letting.
What we did
We reviewed empty property relief periods, reoccupation and refurbishment options, and confirmed which units qualified for small business or other reliefs.
Result
A written mitigation plan set out the liability for each unit, the reliefs available and the timing decisions that reduce the holding cost lawfully.
Development and refurbishment

Removal from the rating list during works

The issue
A property undergoing substantial refurbishment was still being billed as if it were a usable unit.
What we did
We evidenced the extent of the works with a site inspection, programme and contractor information, and argued the property was incapable of beneficial occupation.
Result
A case was submitted for deletion from the rating list for the duration of the works, with reinstatement agreed on practical completion.
Think the valuation is wrong?

Mitigation is only half the picture

Reliefs and empty rates reduce what you pay on a given rateable value. If the rateable value itself is too high - wrong floor areas, the wrong tone, physical disadvantages ignored - that is a separate argument, made through the Check, Challenge and Appeal process on the 2026 rating list. Most instructions are worth looking at from both directions. Our CCA walkthrough explains the three stages and the deadlines at each.

Business rates advice and appeals
Next step

Carrying empty rates or refurbishing? Send us the bill.

The rates bill or just the property address is enough. The initial review is free, usually comes back within five working days, and gives you a written view on whether there is a case before anything is agreed.