An empty property with a rateable value of up to £2900 is exempt from an 'empty' rates charge. Any empty property above this threshold could give rise to empty property rates being due.
Rate free periods do apply between occupations. For industrial property, the rate free period is six months from the date the property became unoccupied.
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.
Councils can now grant discretionary rate relief to empty properties in prescribed circumstances for a period of 18 months. The properties must have been built between 1st October 2013 and 30th September 2016.
Last Updated on Thursday, February 13, 2020