Empty properties

Empty properties

From 1 April 2024, empty properties are exempt from business rates for the first 3 months they are empty. To qualify for this exemption, the property must have been continuously occupied for 13 weeks.

Prior to 1 April 2024, properties must have been continuously occupied for 6 weeks to qualify for the exemption. This 6 week period will still apply if this started before 1 April 2024 and ended on or after this date.

Industrial and warehouse properties qualify for a further three months exemption.

After this period full business rates are payable unless:

• the property has a rateable value less than £2,900 (2023 Rating List)
• the property is a listed building
• the ratepayer is a charitable organisation or a registered Community Amateur Sports Club (CASC)
• the ratepayer is bankrupt or in liquidation
• the ratepayer is a company in administration
• ratepayer is entitled to occupy as an executor of a deceased person
• the ratepayer is prohibited by law to occupy the property.

Partly occupied property relief

If a property is wholly occupied or only partly occupied, the ratepayer is liable for the full non-domestic rate.

If a property is partly occupied for a period of 3 months or less, you may qualify for Section 44A relief for the unoccupied part. For industrial properties this period is 6 months.

For more information contact us.