Rate reliefs and exemptions
Unoccupied properties
If a business property is unoccupied, full business rates are usually still charged. These are waived for the first three months after a property becomes empty. For certain industrial properties, this is extended to six months. After this period, the 'person entitled to possession' becomes liable for the full charge.
There are a number of exemptions, including:
- Listed buildings
- Properties with a rateable value of less than £2,900
- Properties owned by a charity and when next in use will be occupied by a charity
Partly unoccupied properties:
A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is only partly occupied for a short time, we have the discretion in certain cases to award relief in respect of the unoccupied part.
What you need to do
Ratepayers must notify the council immediately when a property becomes vacant.