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.