Relief and Exemptions

Unoccupied premises

When a non-domestic property becomes empty, there is no charge for the first three months, or six months in the case of industrial property. After the initial rate-free period has expired, the empty property will be charged 100% of the business rates, as though the property was occupied. However, there are certain exemptions from the empty charge which include listed buildings and properties with a rateable value of less than £18,000 (£2,600 from 1 April 2011).    Full list of exemptions for unoccupied property. 

If only parts of your property are unoccupied, the Valuation Office Agency may be able to value the unoccupied property separately. The above rule will then apply to the unoccupied property. If not, you may still be able to claim some relief under Section 44a of the Local Government Finance Act 1988. 

For further information and details of how to apply contact us.

Use the links below to find out about other types of relief.