How to reduce your bill

  1. New build relief
  2. Rural rate relief
  3. Mandatory and discretionary rate relief
  4. Small business rates relief
  5. Hardship relief
  6. Rate relief on empty properties (You are here)
  7. Relief for Local Newspapers
  8. Support for Pubs
  9. Support for Small Businesses
  10. Revaluation Support Scheme
  11. Make an enquiry

Rate relief on empty properties

For the first three months that a property is empty, or six months in the case of industrial property, no business rates will be payable.

If a property is still empty at the end of the three or six month period, then business rates will be charged at 100 per cent of the basic occupied business rates unless:-

  • The property has a rateable value of less than £2,600 (less than £2,900 with effect from 1 April 2017)
  • The owner is prohibited by law from occupying the property
  • The owner is prohibited by action taken by the Crown, or any other local or public authority from occupying the premises
  • The property is a listed building
  • The owner is entitled to possession only in his capacity as the personal representative of a deceased person
  • The owner/occupier is a company in administration
  • The owner/occupier has been declared bankrupt
  • The owner is a company subject to a winding up order made under the Insolvency Act 1986
  • The owner is entitled to possession of the property in his capacity as liquidator under s112 or s145 of the Insolvency Act 1986
  • The owner is a trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies

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