Business rates empty properties

All non-domestic properties, except certain qualifying industrial properties, which are empty and unused are exempt from payment of business rates for a continuous period of three months from the date on which they first became empty. Empty and unused qualifying industrial properties are exempt for a continuous period of six months. After this period of exemption has expired, full rates are payable.

Certain types of non-domestic properties are totally exempt from payment of business rates whilst they remain empty and unused. These include:

  • Listed Buildings
  • Ancient monuments
  • Property with rateable value less than £2900 (until 31 March 2017 the value is less than £2600)
  • Property which is subject to insolvency and debt administration
  • Property where occupation is prohibited by law
  • Property which is owned by a registered charity
  • Property which is owned by a community sports club

New build properties

The government has introduced guidance notes regarding exemptions for new build empty properties.

New build properties completed after 1 October 2013 and before 30 September 2016 will be exempt from empty property rates for a maximum period of 18 months following completion (subject to State Aid limits)

This relief will not be available on new build properties completed after 29 September 2016.

Re-occupation relief

The government provided funding to local authorities so that they could give a 50% discount for 18 months to those businesses that moved into retail premises that had been empty for 12 months or more and where properties that had been empty between 1st April 2014 and 31st March 2016.

Where any empty properties are reoccupied after 31 March 2016, Reoccupation Relief will no longer be available.

Business Rates team

Business Rates team contact information

  • (01283) 508416

Revenues Team
PO Box 8045
Burton upon Trent
DE14 9JG
United Kingdom