Business rates reductions, discounts and exemptions

Exemptions for Unoccupied Properties

Once a property becomes empty, the first three months are exempt from rates (six months in the case of an empty industrial property). After this you will have to pay the full rates.

There are certain types of empty property where you do not have to pay rates, even after the three (or six) month period expires. Examples include:

  • Properties with a rateable value under £2,900 (from April 1, 2017).
  • Listed buildings.
  • Those formerly occupied by companies in administration or a bankrupt person.
  • Properties owned by charities or community amateur sports clubs.
  • Those where the owner is the personal representative of a deceased person.