Empty and Exempt Property Reliefs
If your business premises are empty, you may not have to pay business rates for three months.
After this time, most businesses must pay full business rates.
Some properties can get empty property relief for a longer period:
- Industrial premises (such as warehouses) that are empty do not have to pay business rates for six months.
- Listed buildings that are empty are exempt until re-occupied.
- Buildings with a Rateable Value (RV) of under £2,900 are exempt until re-occupied
- Properties owned by charities are exempt, as long as the next use of the property is also for charitable purposes
- Community Amateur Sports Clubs are exempt, as long as the next use of the property is also as a sports club.
Certain properties do not have to pay business rates, whether occupied or not:
- Agricultural land and buildings
- Buildings used for the welfare or training of disabled people
- Buildings which are registered for public religious worship or church halls.