If you own, or hold a lease for, a non-domestic property and it is empty and not in use then you will be entitled to a 3-month period of exemption from the date it first became empty. Following this 3-month period currently the business rates will be charged at 50%.
If your property is empty and falls into one of the following categories, you will be exempt from paying business rates:-
- A property will a rateable value of under £2 200.
- A qualifying industrial property.
- An ancient monument
- A listed building
- A property where occupation is prohibited by law.
- A property kept empty by action of Crown or public authority.
- A property where the owner has died.
- A property where the owner is bankrupt.
- A property where the owner is a trustee under a deed of arrangement
- A property where the owner is entitled to possession as a liquidator.
IMPORTANT CHANGES. From the 1st April 2008 the Government has made changes to the business rates charged on empty properties.
After the 3 month exemption period there will no longer be a 50% discount. If the property remains empty after the 3 month exemption period, you will be liable to pay full business rates.
Changes are also being made to the rules relating to empty industrial properties. If you have an empty industrial property, the exemption period is now limited to 6 months.
After the 6 month period has expired you will be liable to pay full business rates.
If your property is empty you should contact the Council in writing to advise us. When doing so please state whether it falls into any of the exempt empty property categories.
Properties exempt from rating
Certain types of property are not included in the rating list for non-domestic rates and therefore are not charged business rates.
- Agricultural land and buildings
- Fish Farms
- Places of religious worship
- Lighthouses, buoys and beacons
- Properties of drainage authorities
- Parks
- Properties used by the disabled
- Air raid protection works
- Swinging moorings
- Visiting forces headquarters
- Properties in enterprise zones
These are generic descriptions of the types of property that are exempt from business rates. For full explanations please contact the Local Taxation section.