Business rate exemptions can apply to both empty and unoccupied properties.
Shops and offices that become empty are exempt from business rates for the first 3 months, after this period a 100% charge is payable.
Industrial premises such as factories, warehouses, workshops and stores are exempt for the first 6 months, after this period a 100% charge is payable.
Other properties exempt from paying empty property rates on an indefinite basis include:
- listed buildings
- ancient monuments
- where the liable person is a deceased person's representative
- where the liable person is subject to bankruptcy/winding up order
- where the ratepayer is a company in administration/liquidation
- where the rateable value is less than £2,900
- new properties where a completion notice has not been issued
- where occupation is prohibited by law
- where a property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by a community amateur sports club and appears likely to be next used for for the purposes of the club
Certain occupied properties are exempt from business rates, these include:
- agricultural land and buildings
- fish farms
- fishing rights
- places of religious worship
- certain property of Trinity House, for example, lighthouses and buoys
- property of drainage authorities
- property used for the disabled
- air raid protection works
- swinging moorings
Page last updated: 21 November 2018