Empty Rates Relief

Business rates on empty properties can be avoided for 3 months initially. After the initial 3 months exemption, the majority of businesses with the vacant non-domestic property will be liable to pay business rates.

Retail and office use properties are only eligible for 3 months empty rates relief. Industrial use properties are eligible for a total of 6 months empty rates relief.

In order for the industrial property to qualify for 6 months empty rates relief, it cannot be used for retail purposes.

Some properties may be eligible for 100% empty rates relief if:

 

  • The owner is prohibited by law from occupation or law prohibits any occupation of the property.

 

  • Property is subject to compulsory purchase order issued by Local Authority or any other Governmental body.

 

  • Property is a listed building as described in Listed Buildings and Conversation Areas Act 1990.

 

  • Where the rateable value of the property is less than £2,900.

 

  • The owner is entitled to possession only in his capacity as personal representative of a deceased person.

 

  • The owner of the property is subject to a bankruptcy order, winding up order, administration or liquidation.

 

  • The owner is entitled to possession of the property in his capacity as a trustee under a deed of arrangement to which Deeds of Arrangement Act 1914 applies.

 

  • The owner of the property is a registered charity or if it is established that the next most likely use of the property will be for charitable purposes.

 

  • A hereditament is classed to be an ancient monument and included in the monuments schedule under Section 1 of the Ancient Monuments and Archaeological Act 1979.

 

  • The owner is eligible for Hardship relief.

 

  • The empty part of the property at the discretion of local authority may be eligible for business rates exemption for 3 months or 6 months in case of industrial property.