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.