Partly occupied property
If a property is temporarily partly occupied, for example where a company phases its removal from one premises to another, relief may be allowed on the empty part.
We can ask the Valuation Office to split the rateable value between the occupied and unoccupied parts. This relief is granted either to the end of the financial year or to the date on which the property ceases to be partly occupied.
Further information is available within the attached guidance document below.