We can consider granting relief when part of a non-domestic assessment is empty under Section 44a of the Local Government Finance Act 1988. The part of the building that is not in use should only be empty for a temporary period only, and any awards under this provision should be the exception, rather than the rule. Reliefs are awarded at the discretion of the council and are partly funded by us and the council tax payer.
It is at the discretion of the local authority whether to grant relief or not.