Business rates reductions and exemptions

After the initial three or six month rate free period expires, an unoccupied property is liable for 100% of the basic occupied business rates charge unless:

• For the period 1 April 2011 to 31 March 2017 the rateable value of the property is less than £2,600. From 1 April 2017 the rateable value of the property is less than £2,900.
• Occupation of the property is prohibited by law.
• The property is kept vacant because of action taken by the Crown to prohibit occupation.
• The property is as listed building under Section 54 of the Town and Country Planning Act 1971 or is the subject of a building preservation order. Check if a property is classed as a listed building.
• The property is an ancient monument included in Section 1 of the Ancient Monuments and Archaeological Areas 1979.
• The person is entitled to possession only in his/her capacity as the personal representative of a deceased person.

The person entitled to possession is subject to one of the following insolvency or debt administration situations:

• Bankruptcy proceedings under the Insolvency Act 1986
• As Trustee under the Deeds of Arrangement Act 1914
• A company subject to a winding-up order under the Insolvency Act 1986
• Is the liquidator under S112 or S115 of the Insolvency Act 1986
• A company in Administration under the Insolvency Act 1986 or is subject to an Administration Order

There are also no business rates to pay on an unoccupied property if:

• It is held by a charity and appears likely to be next used wholly or mainly for charitable purposes.
• It is held by a Community Amateur Sports Club and appears likely to be next used for the purposes of the club.

If you wish to claim one of these exemptions or are unsure if you qualify, please write to the business rates team.

More information regarding reliefs and exemptions from Government.