Business rates on unoccupied properties

You will not normally need to pay business rates on empty properties for a short time after they become vacant. However, you will need to start paying business rates again after the property has been empty for:

• three months for shops and offices
• six months for factories and warehouses

After these empty property periods, business rates will be charged at 100% of the full rate bill.

Exemptions

There are certain situations where you would not need to pay rates on a property after the initial exemption period. These are:

• where occupation is prohibited by law
• where a property is kept empty due to action taken by, or on behalf of the courts, or by a local or public authority with a view to prohibiting occupation
• on certain listed buildings, or where the building is the subject of a building preservation notice or it is scheduled as an ancient monument
• where the rateable value is less than £2,900
• where the person entitled to possession of the property is:
  • acting on behalf of a deceased person, or
  • a liquidator, or
  • a trustee under a deed of arrangement, or
  • the subject of bankruptcy proceedings
• where a property is owned by a charity or community amateur sports club who last used the property