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 i.e. factory, workshop, warehouse Exempt for first 6 months after vacation date then pays full rates (100%)
All other properties i.e. shops, offices, pubs, petrol stations, showrooms. 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 Exempt whilst the property is empty
Properties where the occupier is subject to insolvency proceedings i.e. Bankruptcy, Administration, Liquidation Exempt whilst the property is empty
Listed buildings Exempt whilst the property is empty
Community amateur sports clubs (CASC) where, when next in use, will be used by a CASC Exempt whilst the property is empty
Properties with rateable values below £2,900 Exempt whilst the property is empty
Where the owner entitled to possession is 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.