Empty properties and business rates
Empty properties are exempt from business rates for certain periods of time. The length of the exemption depends on why the property is empty.
When the exemption ends the full amount of business rates has to be charged again, even if the property is still empty.
If ownership of the property changes whilst it is empty the exemption period does not start again for the new owner. They are only entitled to the remainder of the original exemption.
We will award empty property exemptions using the information you give us when you tell us you have moved in or out of your premises. If you believe that we have not awarded an exemption correctly 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 such as a factory, warehouse or workshop.||6 months|
|Empty new build properties - to qualify the property must have been completed between 1 October 2013 and 30 September 2016.||18 months|
|Empty properties:||Until the property becomes occupied again|
Partly occupied properties
If a business property is partly occupied then it is possible to apportion the rateable value between the occupied and unoccupied parts. The empty part of the property can then benefit from one of the exemptions mentioned above.