Empty Property Rate Relief

The core element is that after a certain period of exemption, you will have to pay the same rate for unoccupied properties as for occupied properties.

Exemption period

The exemption period for industrial properties is six months and three months for all other non-domestic properties.

This means that if you own an empty non-domestic property - other than a qualifying industrial property - you will have an initial rate-free period of three months. If the premises remain vacant beyond three months, you will be liable for payment of the full 100 per cent occupied rate.

If your qualifying industrial property has fallen vacant, you will have a six-month period during which you will not have to pay business rates. If the property remains empty, you will be liable for the full 100 per cent rate after that point.

Charities and community amateur sports clubs 

The Business Rate for empty non-domestic properties owned by charities and community amateur sports clubs is zero, as long as it can be demonstrated that they will be charitable when not in use.

Permanent exemptions

Exemptions exist for the following main categories:

  • Individuals who are bankrupt
  • Companies that are in liquidation
  • Companies that are in administration
  • Properties with a rateable value of less than £2,900