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Relief and exemptions

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6. Empty property relief

Business rates are not payable for the first three months that a property is empty (six months for industrial properties). After this period full rates are payable.

Empty Property Rate Exemptions 

  • any property with a rateable value below £2,899
  • where liability falls on a charity and the property appears likely to be next used for charitable purposes
  • community amateur sports clubs where it is likely that the premises will be used again for the purpose of the club
  • empty listed buildings
  • empty property where the ratepayer is subject to insolvency action