Business rate exemptions for empty buildings

Empty properties are exempt from business rates for three months, and industrial buildings for six months, and some properties remain exempt until they become occupied again.

The following buildings are exempt until they become occupied:

  • listed buildings
  • buildings with rateable value under £2,900 (effective from 1 April 2017)
  • buildings owned by charities, if the intention is to use them for charitable purposes in future
  • community amateur sports club buildings, if the intention is to use them as a sports club in future
  • buildings where the ratepayer is bankrupt, the business is being wound up or in administration, or the ratepayer is dead

Apply for an empty property exemption