Empty property Business Rates exemption
Empty business properties can be exempt from paying Business Rates for a period of time. The length of time an exemption can apply for will depend on why the property is empty.
We'll award an empty property exemption based on the information given when reporting you have either moved in or out of the business property.
If you believe you're eligible but have not been awarded this exemption, please contact us.
Type of property | Length of exemption |
All empty business properties | 3 months |
Empty industrial premises: properties where goods are manufactured or stored (for example; a factory, warehouse or workshop). | 6 months |
Empty new build properties: the property must have been completed between 1st October 2013 and 30th September 2016. | 18 months |
Empty properties:
|
Until the property becomes occupied again |
When an exemption ends, the full amount of Business Rates will be charged even if the property remains empty.
Part occupied properties
If a business property is partly occupied, the empty part of the premises can benefit from an exemption. The rateable value exemption will be worked out and divided between its occupied and unoccupied parts.
Change to an empty business property
If there is a change in ownership for a business property, an empty property exemption period:
- will continue for the original period agreed
- cannot be restarted for a new owner.