Empty properties
As the owner or the person entitled to possession of a property, you're responsible for paying business rates.
Empty rate exemptions
Non-domestic properties that are empty get 100% empty rate relief for three months from the date on which they become empty and unoccupied. Industrial properties get six months empty rate relief.
Following this period, the full charge is payable unless the property is exempt from empty property rates.
Apply for rate relief or an exemption for an empty property
The empty period applies to the property. There’s no further rate free period when an empty property changes ownership or a new lease or tenancy is granted.
Properties that are exempt from empty property rates
A property qualifies for an empty rate exemption (no rates are payable while the property remains empty and unoccupied) in these circumstances:
- the rateable value is less than £2,900
- it’s a listed building
- occupation is prohibited by law (it must be shown that the law provides the owner must not occupy the property in the circumstances currently prevailing or the effect of a prohibition or enforcement notice is to prohibit the owner from occupation)
- the owner is entitled to possession only in their capacity as the personal representative of a deceased person
- the property is the responsibility of a liquidator, administrator or trustee in bankruptcy
- properties that are held by a charity and will be used for charitable purposes when next occupied
- properties that are held by a community amateur sports club and will be used for this purpose when next occupied
You must continue to pay your business rates until we've processed your claim
If we award an exemption or relief, we’ll send you a new bill and payment instructions. This will take into account any payments you've already made.
We may arrange for one of our inspectors to visit your property to check the information you've provided.
We'll also make regular visits to check that the property remains empty and unoccupied.
You must tell us immediately of any changes, for example if you're no longer responsible for the property or if it becomes occupied.
Page last updated: 02 December 2021