Rate relief and refunds

Empty and void commercial properties

A building is empty (unoccupied) if it isn’t being used and all stock and effects have been removed other than fixtures and fittings.

 

Empty commercial properties

Business rates do not need to be paid:

  • For the first three months that a non-industrial property is empty
  • For the first six months that an industrial property is empty

After this time, business rates are payable in full.

Up to 31 March 2024, the empty rates charge was calculated by using the standard multiplier.

From 1 April 2024, empty properties with a rateable value of less than £51,000 will have the empty rates charge calculated by using the small business rates multiplier.

 

Other empty property exemptions

An unoccupied property is exempt from business rates where any of the following apply;

  • The rateable value is less than £2900 (from 1 April 2017)
  • It is a listed building
  • The ratepayer is a charity and when the property is next in use this will be wholly of mainly for charitable purposes
  • The ratepayer is registered as a community amateur sport club and when the property is next in use this will be wholly or mainly for sport
  • The ratepayer is the personal representative or executor of someone who has died
  • The property is an ancient monument
  • There is a bankruptcy order in respect of the ratepayer or their estate
  • The ratepayer is a company in administration, liquidation or subject to a winding up order
  • The ratepayer is the ratepayer because they are a trustee under a deed or arrangement

 

Change of circumstances

You must tell us about any change in circumstances such as, if the property is no longer empty or the exemption should no longer apply.

If we find that a property is incorrectly in receipt of empty property relief, we will remove this and send you a backdated bill for the correct amount. You may be required to pay this within 14 days.

If you need to discuss the empty rate relief, please contact the Business Rates team.

Contact business rates

Contact our Revenues Team

Telephone: 01522 873342

Contact our Revenues Team

Telephone: 01522 873342