Business rates: Empty Property Relief

Empty business properties are exempt from paying business rates for 3 months after the property becomes unoccupied.

There are additional exemptions for certain types of property or for properties under a set rateable value. These include:

• Industrial premises, such as warehouses, which are exempt for a further 3 months
• Listed buildings which are exempt until they become occupied again
• Buildings with a rateable value under £2,600 which are exempt until they become occupied again
• Properties owned by charities, which are exempt if the property's next use is likely to be wholly or mainly for charitable purposes
• Community amateur sports club buildings which are exempt if their next use is likely to be wholly or mainly for a sports club
• A business whose owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act
• a business whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003.
• A business whose owner is entitled to possession only in his or her capacity as the personal representative of a deceased person.

After the exemption period ends, you will be liable for the full business rate bill.

From 1 April 2023 the minimum days for re-occupation before another exempt empty period can be triggered has increased from 42 days to 182 days.

You should contact us to let us when your property becomes vacant and also when it becomes re-occupied.