Business Rates reductions

Empty properties

You will not normally need to pay Business Rates for the first three months of a commercial property becoming unoccupied or six months if the property is classed as industrial. These exemptions are only applicable if they have not already been claimed by the previous occupant.

After these empty property periods, Business Rates will be charged at 100% of the full rate even if the property is only partly occupied.

In some cases the rate may be reduced by the government by order, for example for charities and community amateur sports clubs. Any reduction by order will be shown on your bill.

Some properties can get extended empty property relief:

• industrial premises (for example warehouses) are exempt for a further 3 months
• listed buildings - until they’re reoccupied
• buildings with a rateable value under £2,900 - until they’re reoccupied
• properties owned by charities - only if the property’s next use will be mostly for charitable purposes
• community amateur sports clubs buildings - only if the next use will be mostly as a sports club

Apply for empty rate relief

Exempted buildings

Certain properties are exempt from Business Rates.

You may not have to pay Business Rates on:

• agricultural land and buildings, including fish farms
• buildings used for training or welfare of disabled people
• buildings registered for public religious worship or church halls

However, there are strict legal requirements for these exemptions.

If your property is in England, you can report that you think it should be exempt using your Business Rates valuation account