Business rate relief schemes - Empty property relief

Business rates are payable on empty properties, and are calculated using the standard multiplier. However some properties are exempt from the empty rates charge:

  • A property with a rateable value of up to £2900
  • Listed buildings
  • Properties owned by charities, if the property’s next use will be mostly for charitable purposes
  • Community amateur sports clubs building, if the next use will be mostly as a sports club
  • Unoccupied land
  • Occupation prohibited by law

An exemption will also apply where the property is empty and the ratepayer is:

  • Only entitled to possession in their capacity as the personal representative of a deceased person
  • Bankrupt
  • Trustee under a deed of arrangement
  • Subject to a winding up order
  • Entitled to possession in their capacity as liquidator of a company
  • A company in administration or subject to an administration order

Rate free periods also apply between occupations, if the property has been occupied for six weeks or more.  For industrial property, the rate free period is six months from the date the property became unoccupied and for all other property the period is three months. 

A change of owner or landlord within any free period does not trigger another full free period and the new owner/landlord will only be entitled to any remaining rate free period. 




Last Updated on Wednesday, May 8, 2024