Unoccupied Properties

Most properties that have been empty for more than 3 months - or, in the case of industrial properties, for more than 6 months - receive no relief from business rates and the ratepayer will be due to pay the full rate liability.

After the initial 3 or 6 month rate-free period ends the charge for empty property will be 100% of the basic occupied business rate, unless the property is exempt from the charge because:

· the rateable value is below £2600,

· the property is a listed building,

· the ratepayer is a charity and the property appears likely to be next used for charitable purposes,

· the ratepayer is a community amateur sports club and the property appears likely to be next used for the purposes of the club, or

· the ratepayer is in administration.

Can I get my property taken out of the Rating List altogether?

The Valuation Officer may judge that your property should be taken out of the Rating List altogether if it is not capable of beneficial occupation, that is, if it is in poor condition and cannot be economically repaired or where there is simply no demand for its use.

If you have a genuine reason to believe that your property should be removed from the Rating List, you should contact the local Valuation Office direct on 03000 504 200.

Partly Occupied Property

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part.