Period of Section 44A Relief. 5.5.1 Section 44A Relief will only be applied to a property that is partly occupied for a temporary period.
5.5.2 Section 44A Relief will end under the following circumstances: ● At the end of a financial year, regardless of the date relief was applied ● Where all or part of the unoccupied area becomes occupied ● The person liable for Business Rates changes ● Where the whole of the property becomes unoccupied. ● A new award is made which supersedes the previous award. ● Where EKS are unable to verify, following reasonable notice, that the area remains unoccupied.
5.5.3 A new application may be submitted immediately by the customer if relief ends due to the end of a financial year, the person liable for Business Rates changes or where EKS are unable to verify the area remains unoccupied.
