When no part of a business premises is occupied, whoever is entitled to occupation is liable to pay empty property rates.
No rates are payable for the first 3 months a property is unoccupied. If it remains empty after this time the full rates become due (prior to 1st April 2008 50% of the full rates would have been due). Industrial premises are exempt for the first 6 months that they are unoccupied.
We only allow one rate-free period each time a property becomes unoccupied. So, if you take over a property that is already unoccupied, you will only benefit from this allowance for the remainder of the three or six month period.
Certain classes of property are exempt from empty rates whilst they remain unoccupied.
- The rateable value is less than £2900 (£2,600 prior to 01/04/17)
- The property is listed
- The property is subject to action by the Crown or local authority eg compulsory purchase order
- Occupation of the property is prohibited by law eg under Health and Safety legislation
- Properties in respect of which the ratepayer is subject to insolvency proceedings, including companies in Administration (following a change to the law effective from 1st April 2008)
- The person responsible for the Rates is acting as a personal representative of a deceased person
If you believe that you may be entitled to an exemption please send written confirmation (ensuring that your account reference is quoted) to:
or email: firstname.lastname@example.org
If you believe that your property is not capable of being occupied by reason of its condition and you wish the assessment of the Rateable Value to be reviewed please contact the:
Valuation Office Agency
Tel: 03000 501501
For further details regarding the Valuation Office Agency please visit their website, the link is at the bottom of the page, where you can also view the full local rating list.