Empty Properties
When a property becomes empty, for example, because a lease holder has vacated, it is exempt from Business Rates for the first 3 months that it is empty (this may be longer under certain circumstances, see table below.
Type of Property |
Empty Properties Relief |
Industrial eg factory, warehouse, workshop |
Exempt for first 6 months after vacation date then pays full rates (100%) |
All other properties eg retail warehouses, shops, showrooms, offices, pubs, petrol stations, hairdressers, post offices, etc |
Exempt for first 3 months after vacation date then pays full rates (100%) |
Charitable organisations where, when next in use, will be used by a charity |
Pays zero rates |
Properties owned by bankrupt individuals or insolvent companies |
Exempt whilst the property is empty |
Listed buildings |
Exempt whilst the property is empty |
Community amateur sports clubs where, when next in use, will be used by a charity |
Pays zero rates |
Properties with rateable values below £2,900 |
Exempt whilst the property is empty |
Properties administered by companies in administration |
Exempt whilst the property is empty |
Owned by the personal representative of a deceased person |
Exempt whilst the property is empty |
If your property is in poor condition and cannot be repaired economically, the Valuation Office may judge that it should be taken out of the rating list altogether. Visit the Valuation Office Agency website or call 03000 501 501. The Valuation Office is part of HM Revenue and Customs.
Email to apply for an Empty Property relief.