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 3 months
  • those classed as industrial which have been empty for less than 6 months
  • those with a rateable value of less than £2,900 in the 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

Empty new build property

Newly built property will be exempt from unoccupied rates for up to 18 months, up to state aid limits. The exemption applies where the property is brought into the rating list between October 1 2013 and September 30 2016. The 18 month period includes the initial 3 or 6 month exempt period which applies to all empty property. The exemption ends after 18 months or when the property is occupied, whichever is earlier.

Please contact us for more information on 01423 500600.

Moving into empty property

A 50% discount is available for businesses that moved into retail premises between April 1 2014 and March 31 2016 that had been empty for at least a year. Relief applies to businesses that occupy empty property between April 1 2014 and March 31 2016. If granted, relief lasts for 18 months.

Please contact us for more information on 01423 500600.

Enquiries form

Page last updated 04/04/2017