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retail reoccupation relief

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On 5 December 2013 the Chancellor announced in Autumn Statement 2013 a new Business Rates Relief for businesses that occupy a retail property that has been unoccupied for more than 12 months. The relief will apply to Businesses that become liable for rates on a retail property between 1 April 2014 and 31 March 2016, that has been unoccupied for more than 12 months prior to the occupation.

The relief will be worth 50% of the rates payable, after any other reliefs have been allowed, for 18 months.

For further information or to make an application for this relief contact the business rates section at businessrates@wiltshire.gov.uk or telephone 01249 706290

Qualifying Criteria

The property must have previously been occupied and must be a Shop, Restaurant, Café or Drinking Establishment that was being used for the sale of goods or the provision of services to visiting members of the public.  This includes;

  • Shops (such as: florist, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licence, chemists, newsagents, hardware stores, supermarkets, etc)
  • Charity shops
  • Opticians
  • Post offices
  • Furnishing shops/display rooms (such as: carpets shops, double glazing, garage doors)
  • Car/caravan show rooms
  • Second hard lots
  • Markets
  • Petrol stations
  • Garden centres
  • Art galleries (where art is for sale)
  • Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc)
  • Show repairs/key cutting
  • Travel agents
  • Ticket offices e.g. theatres
  • Dry cleaners/Launderettes
  • PC/TV/Domestic appliance repair
  • Funeral directors
  • Photo/video rentals
  • Tool hire
  • Car Hire
  • Restaurants
  • Takeaways
  • Sandwich shops
  • Coffee shops
  • Pubs
  • Bars

Non-Qualifying Criteria

Please note that properties that have been used for the provision of the following services to visiting members of the public are not eligible for Retail Reoccupation relief;

  • Financial service (e.g. banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers)
  • Other services (e.g. estate agents, letting agents, employment agencies)
  • Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
  • Professional services (e.g. solicitors, accountants, insurance agents/financial advisors, tutors)
  • Post office sorting office
Properties that are not reasonably accessible to visiting members of the public are also not eligible for Retail Reoccupation relief.

Last updated: 14 April 2014

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