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What Properties Are Exempt From The Business Rate

Some properties are exempt from Business rates. This means that there is no charge to pay.

Your property may be exempt if the following applies;

  • Empty Properties
When a property becomes vacant it is exempt from rates for six months if it remains vacant. At the end of the six month period, rates become payable at 100% of the normal rate. Empty rates continue to be payable until somebody occupies the property.

Note: (1)

The six-month rate free period applies to the property only. Therefore, if you purchase an empty property you will be immediately liable for empty rates if it has been vacant for more than six months prior to you buying it.

Note: (2)

Properties must have been occupied for a period in excess of six weeks before the above exemption applies again.

Owners/leaseholders will also be exempt from liability for rates on unoccupied non-domestic property in the additional circumstances;

  1. The owner is prohibited by law from occupying the property or from allowing it to be occupied.
  2. The property is kept vacant by Crown or local or public authority action, which has been taken with a view to prohibiting its occupation, or to acquiring it.
  3. It is subject of a building preservation notice as defined by Section 58 of the Town and Country Planning Act, 1971 (b) or is included in a list compiled under Section 54 of that Act.
  4. It is included in the schedule of monuments compiled under Section 1 of the Ancient Monuments and Archaeological Areas Act, 1979.
  5. The rateable value is less than £2,200.
  6. The owner is entitled to possession only in his capacity as the personal representative of a deceased person.
  7. There subsists in respect of the owner's estate a bankruptcy order within the meaning of Parts VIII to XI of the Insolvency Act, 1986.
  8. The owner is entitled to possession of the property in his capacity as trustee under a deed of arrangements to which the Deed of Arrangement Act, 1914 applies.
  9. The owner is a company which is subject to a winding-up order made under the Insolvency Act, 1986 or which is being wound up voluntarily under the Act.
  10. The person is entitled to possession of the property in his capacity as administrator.
  11. The owner is a charity or a community amateur sports club and the property is next expected to be used for the benefit of a charity or community amateur sports club.

If you want to apply for the above exemption then write to the Business Rate Section. Should you require further information or assistance with your application then please contact the Business Rate Section by telephone or email. Click for details.

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