Empty properties

Empty properties

Empty properties are exempt from business rates for the first three months they are empty.

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 (2017 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

If a property is wholly occupied or only partly occupied, the ratepayer is liable for the full non-domestic rate.

If a property is partly occupied for a short period, we can award discrectionary relief to the unoccupied part.

For more information contact us.


Last updated: 29 November 2019