Empty properties

Empty properties

Empty properties are exempt from business rates for the first three months they are empty. To qualify for this exemption the property must have been occupied for 13 weeks before it became 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 (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

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.