New Start Rate Relief

With effect from 01/04/13, new start relief is available for new properties entered onto the valuation roll between the periods 01/04/13 and 31/03/18 and which are unoccupied.

In order to qualify, the property must be unoccupied at the time of being entered onto the valuation roll and the entry on the valuation roll should not be as a result of a division of an existing entry or conversion of a domestic property, or a property previously exempt from rating.

Relief of up to 100% is available for a period of up to 15 months which can be discontinuous e.g. where a property is occupied for a short period prior to becoming empty again. Where the maximum period of relief has been granted, this may become available again where the property is occupied for a period of 6 weeks or more prior to once more becoming unoccupied. Where the property remains unoccupied after the maximum period of relief has been granted, Empty Property Relief may be applied (see above for relief levels).

New start relief may also be applied for up to 15 months after 31/03/18, provided it is entered onto the valuation roll on or before 31/03/18.

There can be no interaction with any other form of relief, e.g. SBBS etc. and any award of relief may be considered a "subsidy" in terms of the EU-UK Trade and Cooperation Agreement (TCA), which can limit the amount of relief awarded.

New Start Relief Application [245kb]