Properties with a rateable value of £2,900 and above that have been empty for more than three months, or in the case of industrial property, for more than six months do not receive any relief and full business rates are due.
Empty properties with a rateable value below £2,900 do not have to pay empty property rates.
Are there any exemptions from empty rate?
After the initial three or six month rate free period expires, empty property will be liable for 100% of the basic occupied business rate unless:-
- It is held by a charity and appears likely to be next used for charitable purposes
- It is held by a community amateur sports club and appears to be next used for the purpose of the club
- The owner is prohibited by law from occupying the property
- The owner is prohibited by action taken by the Crown, or any other local or public authority from occupying the premises
- Listed buildings and ancient momuments
- The owner is entitled to possession only in his capacity as the personal representative of a deceased person
- Properties whose owner is a company which is subject to a winding-up order, a company in administration, or in liquidation
- Properties whose owner is subject to a bankruptcy order within the meaning of section 381(2) of the Insolvency Act 1986
Can I have my property removed from the rating list?
If your property is in poor condition and cannot be economically repaired, the Valuation Officer Agency (VOA) may decide that it should be taken out of the rating list. Call 03000 501 501 or visit the VOA website.
Partly occupied properties
Partly occupied properties may be entitled to receive Section 44A relief for a temporary period where a property is only being partially used and the unoccupied area is completely unused.
This relief is granted at the Council’s discretion and can only be awarded for a maximum of 3 months, or for 6 months in the case of industrial properties. Please complete and return the Section 44A application form if you would like to apply for this relief.