Unoccupied Property Rating

Non-domestic properties which have been unoccupied may be liable to empty property rates. Rates are charged at 100% of the full rate bill or of the transitional bill where the transitional arrangements apply. Liability begins after the property has been empty for three months for shops and offices, and six months for factories and warehouses.

Exemptions from Empty Property Rates

1. Where occupation is prohibited by law
2. Where a property is kept empty due to action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting occupation
3. Certain listed buildings or where the building is the subject of a building preservation notice or it is scheduled as an ancient monument
4. Where the rateable value is less than £2200
5. Where the person entitled to possession of the property is acting in the capacity as a personal representative of a deceased person, or as a liquidator or as a trustee under a deed of arrangement or where the owner is the subject of bankruptcy proceedings
6. Properties owned by charities or community amateur sports club.

Further Information/Contact

If you require any further information about property exemptions, then please contact the Business Rates Section: