Empty property rating

Business Rates will not be payable in the first three months that the property is empty. This is extended to six months in the case of certain industrial properties.

After the initial three or six month ‘free period’ has expired, the person who is “entitled to possession” of the empty property will be liable for 100% of the basic occupied Business Rates unless:

• its Rateable Value from 1 April 2017 is less than £2,900
• it is a Listed building or scheduled ancient monument
• it is held by a registered charity or community amateur sports club and appears likely to be next used for the same purposes
• the owner is a company which is subject to a winding-up order or is a company in administration, or in liquidation
• the owner is an un-discharged bankrupt within the meaning of section 381(2) of the Insolvency Act 1986
• the owner is entitled to possession only in his or her capacity as the personal representative of a deceased person
• the owner is, in certain circumstances, prohibited by law or an action of the Crown from occupying the property

The person or company “entitled to possession” is either the owner or leaseholder. If a new person becomes entitled to possession either during, or after, the three (or six) month period, a further ‘free' period cannot be granted.

If you believe your property is not suitable for use and is unable to be occupied due to factors such as poor condition or major renovation works, you can request the Valuation Office Agency to remove it from the Local Rating List, which would exempt you from Empty Rates charges.

It is your responsibility to approach the Valuation Office Agency and request that the property be removed from the Rating List. (See Frequently Asked Questions). In the meantime, while the property remains in the Local Rating List the Rates are due and payable.