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Unoccupied Properties Exempt From Rating
In general, property that has just become empty will be allowed an exemption from Business Rates for the first three months. If the property changes ownership during this time, the new owner or leaseholder will only be allowed the remainder of the exempt period.
The empty rate charge starts from three months following the date the property first became empty and is charged to the person who has the interest in the property. If the property changes ownership after the first three months and is still empty, the new owner or leaseholder will not receive an exempt period.
Contact us at Business Rates to let us know if your property is empty.
Whilst most empty properties are allowed an exemption of up to three months following the vacation of the previous occupier before being charged empty rates, some empty properties are allowed a permanent exemption.
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