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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.

Empty business property Business Rates exemptions
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:
  • with a rateable value under £2,900
  • owned by charities if the property's next use is likely to be wholly or mainly for charitable purposes
  • whose owner is bankrupt or insolvent
  • are listed buildings
  • where occupation is prohibited by law or by the action of the council
  • where the owner is entitled to possession only in his capacity as the personal representative of a deceased person or the liquidator of a company
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.