Empty properties Business Rate Relief

You don’t have to pay business rates on empty buildings for three months. After this time, most businesses will have to pay full business rates. 

What properties qualify for extended relief?

Some properties can get extended empty property relief. These are:

  • Industrial premises exempt for a further three months
  • Listed buildings – until they are reoccupied
  • Buildings with a rateable value under £2,900 until they are reoccupied.
  • Properties owned by charities – only if the properties next use will be mostly for charitable purposes.
  • Community amateur sports clubs buildings only if the next use will be mostly as a sports club.
  • New build empty commercial properties (see below).

How to apply

If any of the above applies and you are not receiving the empty property relief please contact us if any of the following applies to you in order to benefit from the empty property exemption

New build empty commercial properties

New build empty commercial properties completed between 1st October 2013 and 30th September 2016 – exempt from rates for up to 18 months up to state aid limits. The 18-month period includes the initial three or six month empty property relief.

The award of such discounts is considered likely to amount to state aid.  EU regulations prevent any business from receiving more than €200,000 (around £55,000 per year) of state aid in a three year period.  Any amount less than this is known as ‘de minimis’ aid.  This will affect business rate reliefs. Find out more.

How to apply

Read the guidance notes on qualifying criteria for new build relief.

Apply online for new build rate relief

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.

Partly occupied property relief

If a property is only partly occupied the Valuation Office Agency (VOA) may be able to value the occupied and unoccupied parts of the property separately. The unoccupied part would then be eligible for empty property rate relief.

If the VOA is unable to value the parts separately, and the property is to remain partly occupied for a short period of time only, the council has the discretion in certain cases to award relief in respect of the unoccupied part.