From the point at which you become liable for the business rates on a property you can explore potential empty property exemptions and opportunities around phased occupation. If the property is new, or has been subject to redevelopment and/or fitout works, it may also be necessary to consider the implication of completion notices and effective date regulations.
Any time that you make a change to your property or there is an external change that impacts the property, your business rates liability could change. Empty or part-occupied periods may present an opportunity to mitigate the rates liability. Exemptions may also be available during refurbishment or reconfiguration schemes midway through the occupation.
End of life
When you make a decision to leave a property, either at lease end or at disposal, you can look at mitigation to reflect any phased vacation of space or consider whether a challenge to delete may be appropriate.