Empty properties

Empty properties

From 1 April 2024, empty properties are exempt from business rates for the first 3 months they are empty. To qualify for this exemption, the property must have been continuously occupied for 13 weeks.

Prior to 1 April 2024, properties must have been continuously occupied for 6 weeks to qualify for the exemption. This 6 week period will still apply if this started before 1 April 2024 and ended on or after this date.

Industrial and warehouse properties qualify for a further three months exemption.

After this period full business rates are payable unless:

• the property has a rateable value less than £2,900 (2023 Rating List)
• the property is a listed building
• the ratepayer is a charitable organisation or a registered Community Amateur Sports Club (CASC)
• the ratepayer is bankrupt or in liquidation
• the ratepayer is a company in administration
• ratepayer is entitled to occupy as an executor of a deceased person
• the ratepayer is prohibited by law to occupy the property.

Partly occupied property relief

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion in certain cases to award relief in respect of the unoccupied part. Please note the council considers a short period to be 3 months or 6 months for an industrial property.

Any request for relief under the provision of Section 44A should be made in writing as soon as part of the property becomes vacant as relief will not be considered for a backdated period. A plan of the building indicating the occupied and unoccupied areas should accompany the request together with time and date-stamped photos of the unoccupied parts. The council may need to visit the property to confirm that it is partly occupied.

For more information contact us.