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Empty properties

Business rates are not payable for the first 3 months that a property is empty. This is extended to 6 months for industrial properties such as factories, warehouses or workshops. After the relevant rate-free period expires, an empty property will be liable for 100% of the rates unless the property is exempt from the unoccupied property rate.

Properties exempt from the unoccupied property rate are:

  • occupation prohibited by law
  • listed buildings
  • those with a minimum Rateable Value (a rateable value of less than £2,900)
  • where the owner is entitled to possession only in the capacity of a personal representative of the deceased persons
  • where the owner is subject to a bankruptcy or winding up order

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