Empty and partly-occupied properties are not exempt from paying business rates.
Empty properties
If a property is empty and unused, you do not have to pay business rates for the first three months from the date the property was first unoccupied.
This is extended to six months for certain industrial properties.
After this period, rates are payable at the standard rate, as if the building was occupied.
Some exemptions do apply, for example for listed buildings, small properties with rateable values of less than £2,600, or where occupation has been restricted by law.
Owners of these properties do not have to pay business rates for as long as the property remains empty.
Partly-occupied properties
If a property is partly-occupied for a short period of time, we have the discretion to give business rates relief on the part of the property that is unoccupied.
For example, this could apply if your business is moving into or out of a property in stages.
If discretionary relief is granted, the rateable value will be recalculated, and, if applicable, empty-property rates will be payable on the unoccupied part and full rates will be payable on the occupied part of the property.
Apply for relief
If you want to apply for relief for an empty or partly-occupied property, contact us with the following information:
- the address of the property
- the name of the current owner or leaseholder
- the date from when it was or will be empty or partly-occupied
For applications for partly-occupied properties we also need:
- a plan of the property which identifies the unoccupied area
- reasons for the application
