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This article discusses the relief from ATED which is available in circumstances where the conditions for the property rental business relief in B6.746 were previously satisfied but the rental business has since ceased and the property is currently unoccupied. For the effect of ATED reliefs, see B6.745.

In each case, the property must be owned by the same person who claimed relief for running the property rental business. If that business was carried on in partnership, the dwelling must be owned by a person who was a partner on the last day in respect of which the relief was given. It should also be noted that relief under these rules is only allowed if all of the days between the last day of the property being occupied by a qualifying individual and the day from which relief under these provisions is claimed were relievable under the property rental business relief (ie if a non-qualifying individual was permitted