Fresh start relief
The Council can grant on application 50% relief for a period of 12 months for a non-domestic (business) property when the property becomes occupied:
- if the property has received empty property relief for a continuous period of at least 12 months from 1 April 2013
- if the property has a rateable value of:
- under £45,000 before 1 April 2014
- under £65,000 from 1 April 2014.
- when last occupied, the property was used (as defined in the Regulations) as:
- pub or restaurant
- or where there has not been a last use, that the property is intended to be used as any of the above.
Relief is awarded under State aid de minimus. It is therefore limited to no more than 200,000 Euros over a rolling 3 year period for all properties occupied.