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If you qualify for an exemption, it will be applied after your initial business rates are calculated.
Unoccupied, Newly Built Properties
Newly built premises which remain unoccupied will be entitled to an empty property exemption for a maximum period of 18 months (up to state aid limits) where the property is added to the Local Rating List between 1st October 2013 and 30th September 2016. This 18 month period includes the initial 3 or 6 month period usually granted to an unoccupied property and therefore a property may be exempt for an extra 15 or 12 months.
Listed Buildings are entitled to an indefinite empty property exemption whilst they are unoccupied. The exemption will commence from the date that the property first becomes unoccupied and can remain on an account until the property is reoccupied.
Other Empty Property Exemptions
- The ratepayer is a charity and it appears that when next in use the property will be occupied by a charity and used for wholly or mainly charitable purposes
- The ratepayer is a registered Community Amateur Sports Club and it appears that when next in use the property will be occupied by a registered club and will be wholly or mainly used for the purposes of the club
- Occupation is prohibited by the Local Authority or the Government
- The ratepayer is insolvent and is either bankrupt or subject to a winding-up order
- The ratepayer is entitled to possession only as a liquidator or administrator, a trustee under a deed of arrangement or as a the personal representative of a deceased person.
Empty Property Exemption - Non-Industrial Properties (e.g. retail shop, office or restaurant etc.)
You can be given a 3 month empty property exemption starting from the date when the property was emptied. After the exemption has expired you will have to pay the full business rates. The exemption can only be applied if, before the property was empty, there had been at least 6 weeks of occupation.
Empty Property Exemption – Industrial Properties (e.g. workshop, warehouse or store etc.)
You can be given a 6 month empty property exemption starting from the date when the property was emptied. After the exemption has expired, you will have to pay the full business rates. The exemption can only be applied if, before the property was empty, there had been at least 6 weeks of occupation.
Empty Property Exemption - Rateable Value of £2.599 or Below
If a property has a rateable value of £2,599 or less it will qualify for an indefinite empty exemption. The exemption will be regularly reviewed by the Rating Inspector to make sure that you still qualify for the exemption.
Page last updated: 15/03/2016