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Rate relief on empty and partly-occupied properties

If your property is empty, you can apply for business rate relief. The relief will be for a maximum of three months, or for an industrial property, six months.

If the property is still empty at the end of this period, business rates will be charged at 100 per cent of the basic occupied business rates.

Exceptions

There are certain exceptions if:

  • the property has a rateable value of less than £2,600
  • the owner is prohibited by law from occupying the property
  • the owner is prohibited by action taken by the Crown, or any other local or public authority from occupying the premises
  • the property is a listed building
  • the owner is entitled to possession only in his capacity as the personal representative of a deceased person
  • the owner/occupier is a company in administration
  • the owner/occupier has been declared bankrupt
  • the owner is a company subject to a winding up order made under the Insolvency Act 1986
  • the owner is entitled to possession of the property in his capacity as liquidator under s112 or s145 of the Insolvency Act 1986
  • the owner is a trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies.

If the property is partly occupied, in certain circumstances you may be entitled to relief.

As the owner or the person entitled to possession of a property, you're responsible for the payment of business rates. You must let us know if you're no longer responsible for a property.

Apply for business rate relief or empty or part-occupied property

After you apply

When we receive the form, we'll arrange for an inspector to visit your premises.

If you're entitled, we'll calculate your relief and send you a revised bill showing your entitlement.

Please note: While we process your application, you need to continue paying your current rates.