Reductions for unoccupied properties

If your property is empty, you do not have to pay business rates for the first 3 months from the date it became empty.

If your property is an industrial property, you do not have to pay business rates for the first 6 months from the date it became empty.

Some unoccupied properties are exempt from business rates. These include properties:

that have rateable value of less than £2900 (from 1 April 2017)
where occupation is prohibited by law
that are empty because of action by the Crown
that are listed buildings subject to a building preservation notice
that are ancient monuments included in the schedule of monuments in the Ancient Monuments and Archaeological Areas Act 1979
where the owner is entitled to possession only in their capacity as personal representative of a deceased person
that are subject to bankruptcy
where the owner is entitled to possession as trustee under a deed of arrangement
where the owner is a company being wound up
where the owner is in administration or subject to an administration order
where the owner is entitled to possession in their capacity as liquidator

How to apply

Page last updated: 24 November 2023