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You are here: Home / Business / Business Rates / Discounts And Exceptions / Exemptions

Exemptions

Unoccupied property relief

You will not have to pay business rates in the first three months that a property is empty. This is extended to six months for certain industrial properties. After this time, you must pay rates in full unless one of the exemptions below applies:

(In most cases, the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs).

Qualifying industrial hereditament

An unoccupied 'qualifying industrial hereditament' is exempt for the first six months after the date it was last occupied. It is defined as any hereditament other than a retail one when all buildings comprised in the hereditament are:

Occupation prohibited by law

An unoccupied property is exempt if its owner is prohibited by law from occupying it or allowing it to be occupied. This might arise when a local authority has taken legal action to prevent occupation on the grounds of health and/or safety or where occupation would lead to action by the relevant authority or body to bring occupation to an end.

Listed buildings

This is an unoccupied property which is subject of a building preservation notice or which is included in a list of buildings of special architectural or historic interest.

Ancient monuments

These are all unoccupied properties included in the schedule of ancient monuments.

Minimum rateable value

Unoccupied properties within England with a rateable value of less than £2,900 are exempt from business rates.

Insolvency and debt administration

Exemption from liability on unoccupied properties also applies to these cases:



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