Full business rates are payable on unoccupied property unless it falls into one of the classes of exemption shown below. We do not have the discretion to add to the classes of exempt property or change the qualifying conditions.
Properties exempt from unoccupied property rates:
- those empty for less than three months
- those classed as industrial which have been empty for less than six months
- those with a rateable value of less than £2,900 in the 2023 and 2017 rating list (£2,600 in the 2010 list)
- listed buildings
- ancient monuments
- where occupation is prohibited by law
- property empty because of action taken by the crown, or a local or public authority, to prohibit occupation or acquire the property
- where the person entitled to possession is acting as the personal representative/executor of a deceased person
- where the person entitled to possession is acting as a trustee under a deed of arrangement, or in their capacity as a liquidator
- where the ratepayer is a company subject to a winding-up order or is in administration
- where the owner is subject to bankruptcy proceedings
In addition to the above, charities do not pay rates for empty property that they own if it appears that when next used it will be for charitable purposes.
Unoccupied property exemptions form