Unoccupied property exemption
If your business premises are empty you may be able to obtain a discount.
- For industrial premises, rates are fully exempt for a maximum time of 6 months. After the 6 months the full charge becomes payable.
- For commercial properties, the exemption is 3 months after which the full charge becomes payable.
- If your rateable value is less than £2,900 then no empty rates will be payable effective 1 April 2017
The exemption is not reset with a change of liable party. The property has to be fully occupied and used for a commercial purpose for at least 6 weeks before the exemption can be reset.