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Empty business premises reliefs

If you own or are entitled to possession of an empty property, you are liable to pay business rates.

100% empty relief applies for three months from the date the property first becomes empty or if the property is industrial - for example a warehouse or factory - it is entitled to six months relief.

If you become responsible for a business premises which was previously empty, you will not be entitled to a new period of empty relief as the exemption applies to the property.

When the empty relief ends, you are liable to pay full business rates unless your property is entitled to one of the exemptions listed below whilst it remains empty:

  • Rateable value below £2,900
  • Listed buildings
  • Occupation prohibited by law (this means you are forbidden to use the property for any purpose, for example, the building cannot be occupied as a result of action taken by any local or public authority. It does not include properties where you do not have planning consent to use it for your chosen business).
    • You need to supply supporting evidence to qualify for this exemption
  • The owner is entitled to possession only in their capacity as the personal representative of a deceased person.
    • You need to supply a copy of the death certificate and confirm the business is not being operated by another person. If the property is leased or rented, you need to tell us when the lease is disclaimed.
  • The property is the responsibility of a liquidator, administrator or trustee in bankruptcy
  • Properties held by a charity or community amateur sports association that will be used for charitable purposes when next occupied

If your property is empty select the Empty Property option on our contact form and tell us the date furniture and/or stock was removed. If you are applying for one of the permanent exemptions listed above, let us know which category your property falls into. 

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Page last updated:

November 29, 2021