Relief and reductions
Empty properties Business Rate Relief
Empty properties are exempt from business rates for three months after they become vacant, or six months for industrial premises.
How to apply
Please contact us if any of the following applies to you in order to benefit from the empty property exemption.
- Listed buildings are exempt until they become occupied again.
- Buildings with a rateable value under £2,900 are exempt until they become occupied again. This was temporarily amended to properties with rateable values less than £18,000 for 2010/11.
- Properties owned by charities are exempt if its next use is likely to be wholly or mainly for charitable purposes.
- Community amateur sports club buildings are exempt if their next use is likely to be wholly or mainly a sports club.
- New build empty commercial properties will be exempt from unoccupied property rates for up to 18 months. See below for further details.
New build empty commercial properties
All newly built empty commercial properties will be exempt from unoccupied property rates for up to 18 months (up to state aid limits) where the property comes on to the list between 1st October 2013 and 30th September 2016. The 18 month period includes the initial 3 or 6 month exemption and so properties may, if unoccupied, be exempt from nondomestic rates for up to an extra 15 or 12 months.
How to apply
The award of such discounts is considered likely to amount to state aid. However it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013. The De Minimis Regulations allow an undertaking to receive up to €200,000 ‘de minimis’ aid over a rolling three year period. Find out more.