What About Exemptions on Empty Properties?

With effect from the 1 April 2017, no empty rates will be charged if the property is empty and any of the following apply:

Rateable Value is less than £2,900.

The property is a Listed Building.

The ratepayer is a charitable organisation or a registered Community Amateur Sports Club (CASC).

The ratepayer is bankrupt or in liquidation.

The ratepayer is a company in administration.

The ratepayer is entitled to occupy as an executor of a deceased person.

Occupation of the property is prohibited by law.

In addition to the above, if the property description is either workshop, warehouse or factory, the ratepayer will be entitled to a six month exemption from rates. After this period ends, full rates will become payable as if the property was occupied.

If the property is empty but does not fall within any of the above full or partial exemptions, full rates will become payable after an initial period of three months. During this initial 3 month period, no rates are payable.

For further information please contact the Business Rates section.