Exemptions and empty property rating
Business rates fact sheet
Some types of property are exempt from business rates. This means that no business rates are charged on them.
Exempt properties include:
- agricultural land and buildings
- fish farms
- some churches and other places of worship
- sewers
- public parks
- certain properties used for disabled people and
- swinging moorings for boats
and unoccupied properties which are:
- listed buildings
- properties with a rateable value less than £2,600 (from 1st April 2011)
- kept empty due to action by a local authority or court
- estate of a deceased person
- land not being used
- warehouses / industrial (exempt for up to 6 months only)
- prohibited by law from being occupied
- subject to bankruptcy, companies being would up
- owned by companies in administration
- owned by charities or registered community amateur sports clubs , if it is intended that when next in use it will be for charitable purposes.
Empty-property rating
In general, you do not have to pay business rates for the first three months (six months for industrial or warehouse property) if your property is empty. After that, you pay the full amount.
We cannot extend the three-month period, but if you believe your property is still not fit to be used you should make an appeal to the Valuation Office Agency to have it taken off the rating list.
Industrial buildings, listed buildings and properties with a rateable value of less than £2,600 pay no empty-property rates even after the first three months have ended.
Ways to contact us about business rates
Page last updated: 08/05/2012
