Business rates usually apply to empty non-domestic properties. No rates are charged for the first three months that a property is empty. This is extended to six months for certain industrial properties.
The rate-free period applies to the property, not the owner. A change in ownership, lease, or tenancy does not start a new rate-free period.
Therefore, if you buy an empty property that has already been vacant longer than the rate-free period, you will be immediately liable for 100% business rates.
The person or company entitled to possession is responsible for paying empty property rates. This could be the tenant, leaseholder (if the tenancy or lease is still valid), or the property owner.
To qualify for a new exemption period, the property must have been occupied continuously for 13 weeks prior to it being vacated again.
Exemptions
Certain properties can get extended empty property relief:
- Listed buildings that are unoccupied
- Buildings with a rateable value below £2,900 that are unoccupied
- Properties owned by charities if their next use will be for charitable purposes
- Community amateur sports club buildings if their next use will be as a sports club
How to get empty property relief:
- Tell us when your property becomes vacant
Changes you need to report:
- Your property is no longer empty
- You get another property
- You make any changes to your property that would increase its value - for example, extending or renovating it
- Your business changes or it moves to different premises
Contact
Business Rates Team
Telephone
0151 443 4126/4069