Empty property exemptions for business rates

The property must be empty of all stock/furnishings in order to be eligible.

Properties that go through periods of inactivity due to the nature of the business (such as, but not exclusive to season restrictions) cannot be awarded empty property rate relief.

Where the exemption limited three or six months, upon expiration a 100% charge is payable by whoever is responsible for the property.

Please note an exemption is not reset upon a change of owner/tenant/licensee. If the property has already been vacant for a continuous period of more than three months (or six if industrial) a 100% empty rate charge will be payable.

A list of all exemptions is as follows:

  • A property which is unoccupied for a continuous period not exceeding three months.
     
  • A qualifying industrial property which is unoccupied for a continuous period not exceeding six months.
     
  • A property where the owner is prohibited by law from occupying it or allowing it to be occupied.
     
  • A property which is kept vacant by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting.
     
  • The property is a listed building within the meaning of the Planning (Listed Buildings & Conservation Areas) Act 1990 or is included in a list compiled under section 1 of that Act.
     
  • The property is included in the Schedule of monuments compiled under section 1 of the Ancient Monuments and Archaeological Areas Act 1979.
     
  • The rateable value is less than £2,600 from 1 April 2010 to 31 March 2017 or less than £2,900 from 1 April 2017 onwards.
     
  • The owner is entitled to possession only in his capacity as the personal representative of a deceased person.
     
  • Where, in respect to the owners estate, there subsists a bankruptcy order within the meaning of section 381(2) of the Insolvency Act 1986.
     
  • The owner is entitled to possession of the property in his capacity as trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies.
     
  • The owner is a company which is subject to a winding-up order made under the Insolvency Act 1986.
     
  • The owner is a company in administration within the meaning of paragraph 1 of Schedule B1 of the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning or article 3 of the Enterprise Act 202 (Commencement No.4 and Transitional Provisions and Savings) Order 2003.
     
  • Whose owner is entitled to possession of the hereditament in his capacity as liquidator by virtue of an order made under section 112 or section 145 of the Insolvency Act 1986.
     
  • Where the owner is a charity/trustee of a charity or Community Amateur Sports Club (CASC) and it appears that when next in use the property will be wholly or mainly used for charitable purposes or for the .purposes of the Club.