Manchester City Council

Business & investment Relief and exemptions

Occupied premises

Occupied premises may be eligible for certain reliefs including:

Unoccupied premises

When a non-domestic property becomes empty, there is no charge for the first three months, or six months in the case of industrial property. After this, the empty property will be charged at the full business rates. There are some exemptions from this such as listed buildings and properties with a rateable value of less than £2,600. 

Full list of exemptions for unoccupied property.

Partly-occupied premises

If only parts of your property are unoccupied, the Valuation Office Agency (VOA) may be able to value the unoccupied property separately. The rule about charging after three or six months will then apply to the unoccupied property. If the VOA can't value the unoccupied parts separately, you may still be able to claim some relief under Section 44a of the Local Government Finance Act 1988, which deals with relief on part-occupied properties.

National Non-Domestic Rates Policy document - areas of local discretion April 2016

Other sources of support

Business and inward investment have a big part to play in the successful future of our city and we also support business directly though our partners. The Business Growth Hub provides information about support for business.

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