Unoccupied Rates Relief
Unoccupied non-domestic properties are entitled to receive relief of 50% from payment of rates for a period of 3 months from the date on which the property becomes unoccupied, followed by relief of 10% thereafter, as long as the property remains empty.
Unoccupied Industrial property is entitled to receive 100% relief from payment of rates for a period of 6 months from the date on which it becomes unoccupied, followed by 10% relief thereafter, as long as the property remains empty.
Some unoccupied properties will continue to receive full relief from payment of rates, for example:
- properties which are listed buildings or have a preservation order.
- properties with a rateable value of less than £1,700.
- properties where the person entitled to possession is a trustee for sequestration, liquidation or executors.
- properties prohibited by law from occupation.
More details on the categories of property that continue to receive full relief can be found in the Unoccupied Rates Relief Exemption - Application Form in the 'Related Downloads' section of this page.
