Fresh start relief
From 1 April 2021, Fresh Start Relief allows for 100% relief for up to 12 months for new occupation of a property that has been receiving empty property relief for 6 months immediately preceding the new occupation.
The rateable value of the eligible property must not exceed £100,000 (£95,000 prior to 1 April 2023).
An application for relief must be made and any relief may not be backdated. For example, an application must be made in-year and relief provided from 1 April of that financial year.
Apply for fresh start relief
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