Empty and void commercial properties
Empty commercial properties
Business rates do not need to be paid:
- for the first three months that a non-industrial property is empty
- for the first six months that an industrial property is empty
After this time your business rates will be payable in full, unless the property rate has been reduced by government order.
Exempt commercial properties
There are various circumstances where empty properties are completely exempt from paying business rates, for example:
- Up until 31/03/2017: if your property has a Rateable Value of less than £2,600 it will be exempt
- From 01/04/2017: if your property has a Rateable Value of and less than £2,900 it will be exempt
- Listed buildings will be exempt
- Properties where the liable ratepayer is in bankruptcy, liquidation or administration will be exempt
- Properties where a charity is the liable ratepayer will be exempt
If you wish to discuss empty rate relief, please contact our Revenues team.