Empty property relief
Business rates will not be payable in the first three months that a property is empty.
This is extended to six months in the case of certain industrial properties.
The change of ownership or liability does not entitle the ratepayer to a fresh period of exemption.
After this period, rates are usually payable in full.
Some properties can get extended empty property relief. These include:
- industrial premises (e.g. warehouses) are exempt for a further 3 months
- listed buildings - until they're reoccupied
- buildings with a rateable value under £2,900 - until they're reoccupied
- properties owned by charities - only if the property's next use will be mostly for charitable purposes
- community amateur sports clubs buildings - only if the next use will be mostly as a sports club