Deleting a Commercial Property from the Rating List: A Landlord’s Guide

Updated: Aug 18
A commercial property is not removed from the rating list merely because it is empty. The VOA considers the physical state of the property, the nature of any works and whether the premises are capable of beneficial occupation.
When deletion may be appropriate
Potential cases include demolition, substantial reconstruction or works so extensive that the existing property can no longer be used. Ordinary repairs, decoration or a temporary lack of a tenant will not normally be enough by themselves.
Evidence landlords should prepare
Prepare dated photographs, plans, a schedule of works, contractor evidence and a clear chronology. Identify the date when the property’s condition materially changed and explain why the existing assessment no longer describes a usable hereditament.
The council and VOA have different roles
The VOA controls the rating-list entry. The council continues billing from that list until it is altered. Keep the council informed and ask it to review recovery while a well-evidenced deletion case is being considered.
Avoid common mistakes
Do not rely on a general statement that the building is unusable. Distinguish substantial works from repair, keep dates consistent and submit only evidence that helps prove the condition of the property.
Every property must be considered on its facts. Past outcomes do not guarantee deletion in another case.




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