Business rates

Empty properties business rate relief

Business rates don't need to be paid in the first three months that a property is empty. In the case of certain industrial properties this is extended to six months. After this time, most businesses will have to pay full business rates unless they qualify for a further exemption.

What properties qualify for extended relief?

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

  • 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

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.