Non-Domestic Rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable in full unless the unoccupied property rate has been reduced by the Government by order. In most cases, the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs if the property's next use will be mostly for charitable purposes or mostly as a sports club. In addition, there are a number of exemptions from the unoccupied property rate.

From 1 April 2017, empty properties with a rateable vales of less than £2,900 will be exempt from business rates; the exemption will cease upon re-occupation. Properties with a rateable value of £2,900 or more will receive empty property relief for the first three months for which the property is empty or, in the case of industrial property, six months. Before 1 April 2017 the rateable value limit was £2,600.

For further information, please contact Revenues:

Last updated on 09/07/2018

Contact the Revenues & Benefits team