Empty business rates properties

Empty properties 

Business 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. In addition, there are a number of exemptions from unoccupied rate property rate for example if the property is a listed building, or the rateable value is below £2,600 prior to 31/3/17 and £2,900 from 1/4/17.

Partly occupied property relief

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied.

Where a property is partly occupied for a short time, the local authority has discretion in certain cases to award relief in respect of the unoccupied part.

Should you require any further information please contact Business Rates section on 01522 873342.