Unoccupied properties

You don’t have to pay business rates on empty buildings for 3 months. After this time, most businesses must pay full business rates.

Some properties can get extended empty property relief:

• Industrial premises (for example warehouses) are exempt for a further 3 months
• Listed buildings – until they’re reoccupied
• Buildings with a rateable value under £2,900 – until they’re reoccupied
• Properties owned by charities – only if the property’s next use will be mostly for charitable purposes
• Community amateur sports clubs buildings – only if the next use will be mostly as a sports club

If your property is not capable of beneficial occupation – for instance, if it is in poor condition and cannot be economically repaired – the Valuation Office may judge it should be taken out of rating altogether.

The quickest and easiest way to find the rateable value of any non-domestic property in England is on the Valuation Office Agency website.

Apply for empty property relief