For the first three months that a property is empty, or six months in the case of industrial property, no business rates will be payable. If a property is still empty at the end of the three or six month period, then business rates will be charged at 100% of the basic occupied business rates unless:-
- The property has a rateable value of less than £18,000 from 1 April 2010, less than £2600 from 1 April 2011 or less than £2900 from 1 April 2017.
- 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
- When 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.
Extension of Empty Property Rate Relief for Empty New Builds
The Government has introduced a new measure to extend empty property rate relief for empty new builds.
Empty new builds will be exempt from empty property rates for up to 18 months up to state aid limits between 1 October 2013 and 30 September 2016. The 18 month period includes the initial 3 or 6 month exemption. The relief continues beyond 31 October 2016 for those that become eligible before that date.
Can I have my property removed from the list?
If your property is in poor condition and cannot be economically repaired, the Valuation Officer may judge that it should be taken out of the rating list altogether.
The Valuation Officer is an officer of HM Revenue and Customs and can be contacted on telephone number 03000 501 501 or by going to their website www.voa.gov.uk
Please note that whilst an appeal is being processed by the Valuation Office, your current rates are due and payable.
To let us know that you have vacated a premises, please complete the online unoccupied properties form.
Should you require any further information on unoccupied rating, please contact the Business Rates Team on: 0161 342 2045