Partly occupied properties
In most circumstances the full business rates charge is payable
on properties that are only partially occupied.
However, there are exceptional circumstances when we can reduce
the amount payable, by way of a temporary reduction in Rateable Value. This is done in partnership with
the Valuation Office and is commonly known as a Section 44A
agreement.
Such exceptional circumstances include properties where
occupation of the whole property is not possible due to a fire or
flooding or in the instance of the winding down of a business.