Business Rates - Empty property

Find out more about Business Rates on empty properties.

There is no liability for rates where a property has been continuously unoccupied for a period of up to three months, or 6 months for Industrial properties, after it ceases to be occupied or from the day that it is determined as its 'completion date' in respect of new properties.

After three months, or 6 months for Industrial properties, the full rates are payable unless the property is exempt.

If, after this three month period, the property is sub-divided or there is a new owner, there is not another 'free' period.

Exemptions from Empty Rates

  • Empty properties with a rateable value of less than £2,900 (This takes effect from 1 April 2011)
  • Empty properties owned by charities that when next used will be used for a charitable purpose
  • Empty properties owned by Companies in Liquidation or Administration
  • Where an unoccupied property is prohibited by law from occupation, no empty rates are payable. This situation may arise where a Council has taken legal steps to prevent occupation as a risk to health or safety. Similarly, properties kept vacant by the actions of the Crown or local or public authority with a view to prohibiting occupation or acquiring it are exempt
  • Listed buildings are exempt provided that they are included in a list of buildings of special architectural or historic interest or subject to a building preservation notice under the terms of the Town and Country Planning Act 1971 and the Planning (Listed Buildings and Conservation Areas) Act 1990
  • Personal Representatives of deceased persons are exempt together with insolvency and debt administration entitled to possession only in their respective representative capacities
  • Ancient Monuments that are included in the schedule of monuments compiled under Section 1 to the Ancient Monuments and Archaeological Areas Act 1979 are also exempt

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