Coronavirus (COVID-19):

Coronavirus remains a serious health risk. It’s important to stay cautious and help protect yourself and others. Please continue to follow national government advice.

Reductions for unoccupied properties

No business rates are payable 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.

Certain categories of unoccupied property may be exempt indefinitely from a charge:

  • properties with a rateable value less than *£2,900, effective from 1 April 2017
  • occupation prohibited by law
  • vacant due to action taken on behalf of the Crown
  • listed building subject to building preservation notice
  • ancient monuments included in schedule compiled under Ancient Monuments & Archaeological Areas Act 1979(b)
  • owner entitled to possession only in his capacity as personal representative of a deceased person
  • a bankruptcy order subsists in respect of the owner’s estate
  • owner entitled to possession as trustee under deed of arrangement
  • owner is a company subject to winding up order under the Insolvency Act 1986 or being wound up voluntarily under that act
  • owner in administration or subject to an administration order
  • owner entitled to possession in their capacity as liquidator.

If you believe your property falls into any of the categories above please report

Change in circumstances

*Previous thresholds were:

  • £2,600 1 April 2011 to 31 March 2017
  • £18,000 1 April 2010 to 31 March 2011
  • £15,000 1 April 2009 to 31 March 2010
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