Partly occupied property relief - Section 44(A) relief

A ratepayer is liable for the full business rates whether the property is fully or only partly used. Where a property is partly occupied for a short time, in certain circumstances, we can apply to the Valuation Office Agency to award a temporary reduction for the part that is not in use.

This relief is known as Section 44(a) and can only be awarded for a maximum of three months, or six months in the case of industrial properties. Listed buildings will have a permanent exemption, however, each property will be reviewed on a six monthly basis.

The Section 44 Certificate will only be awarded to the end of the relevant financial year and a new application is required should the circumstances remain unchanged.

If you feel that you may be entitled to Section 44(a) relief: 

Complete the online application form

Or download and complete the PDF application form.

Please ensure that you include a site plan clearly detailing the measurements of the property both occupied and unoccupied.

When the form has been received, we will arrange for a council inspector to visit your premises to determine if you would qualify for Section 44(a) relief.

If you are entitled to the relief, a letter will be sent to the Valuation Office requesting Section 44(a) relief be awarded on the property. The Valuation Office will then send us a separate rateable value for both the occupied and unoccupied areas of the property, which will enable us to calculate your relief entitlement. Once your relief has been calculated, we will issue a revised bill showing your entitlement.

Please note while your application is being processed, your current rates are due and payable.

Business rates contact details

Address: Council Tax and Business Rates Team, Revenues and Benefits, Herefordshire Council, Plough Lane, Hereford HR4 0LE
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