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Due to essential maintenance our online forms and Public Access (planning, building control and licensing online) service will be unavailable Saturday 22 June 2019 between approximately 9am and 1pm. We apologise for any inconvenience this may cause.

Empty properties relief

After the initial three or six month rate free period expires, empty property will be liable for 100% of the basic occupied business rate unless:

  • It is held by a charity and appears likely to be next used for charitable purposes.
  • The rateable value is under the threshold value of £2,900. (Note, before 1 April 2017, the threshold value was £2,600).. Empty properties with a rateable value of less than £2,900 will be exempt.
  • It is held by a community amateur sports club and appears likely to be next used for the purpose of that club.
  • 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 included in the schedule of monuments compiled under s.1 to the Ancient Monuments and Archaeological Areas Act 1979.
  • The owner is entitled to possession only in his capacity as the personal representative of a deceased person.
  • If the following insolvency or debit administration situation exists:
    • A bankruptcy order within parts 8 to 11 of the Insolvency Act 1986.
    • The owner is a trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies.
    • 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 and / or s145 of the Insolvency Act 1986.
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