Fresh start relief

From 1 April 2018 the Fresh Start Relief scheme offers 100% relief for up to 1 year for new occupation (i.e. new owner, tenant or sub tenant) of all categories of property that have been continuously empty for at least 6 months. The relief can be applied if the following circumstances are all met for the property:

• the property has been unoccupied for a continuous period of at least six months immediately prior to the applicant's occupation - you must provide documentary evidence of this, ie. Confirmation from agent marketing property.
• no more than 12 months have elapsed since the date on which the lands and heritages became re-occupied,
• the property has a RV of up to £100,000 (increased from £95,000 until 31 March 2023 and increased from £65,000 until 31 March 2021)
• Properties used for payday lending, as defined by the regulations, may not be granted fresh start rates relief.

For new occupations up until 31 March 2018, the relief is restricted to 50% and the property had to have been in receipt of empty relief for at least 1 year prior to the new occupation. The relief was further restricted to certain types of property use: retail shop, office, hotel, pubs or restaurant premises.

If you wish to apply, download ndr_freshstart-appnform (Word doc) [52KB] .