Business rates - information on exempt properties

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

When a property becomes vacant it is exempt from rates for three months (or six months in the case of qualifying industrial properties) if it remains vacant. At the end of the period, rates become payable at 100% of the normal rate. Empty rates continue to be payable until somebody occupies the property.

Note: (1)

The three month rate free period (or six months in the case of qualifying industrial properties) 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 three months (or six months in the case of qualifying industrial properties) 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, 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 £15,000 with effect from 1/4/2009 (previously <£2,200).
6. The rateable value is less than £18,000 with effect from 01/04/2010 (will be amended to <£2600 with effect from 01/04/2011)
7. The owner is entitled to possession only in his capacity as the personal representative of a deceased person.
8. 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.
9. 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.
10. 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.
11. The person is entitled to possession of the property in his capacity as administrator.
12. 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, or you require further information or assistance with your application, then contact us using the details on the left hand side of this page.

Last updated 06/01/2012