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Empty, unoccupied properties

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

Certain categories of unoccupied property may be exempt indefinitely from a charge:

  • properties with a rateable value less than £2,899 (effective from 1st April 2017)
  • occupation prohibited by law
  • vacant due to action taken on behalf of the Crown
  • listed building subject to building preservation notice
  • ancient monuments included in schedule compiled under Ancient Monuments & Archaeological Areas Act 1979(b)
  • owner entitled to possession only in his capacity as personal representative of a deceased person
  • a bankruptcy order subsists in respect of the owner’s estate
  • owner entitled possession as trustee under deed of arrangement
  • owner is a company subject to winding-up order under the Insolvency Act 1986 or being wound up voluntarily under that Act
  • owner in administration or subject to an administration order
  • owner entitled to possession in their capacity as liquidator
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