Empty Property Rates

Empty Properties

Empty property rates are payable on most properties. Once a property is empty Industrial Properties (i.e. – Workshops, Factories, Warehouses etc) will benefit from an exemption of 6 months after which they will be liable to pay the full amount of Business Rates due. Commercial Properties (i.e. – Offices, Shops etc) will benefit from an exemption of 3 months after which they will be liable to pay the full amount of Business Rates due.

There are exemptions from these charges where a full exemption will be applied, these are:

• Occupation Prohibited by law
• Kept vacant by action of the Crown
• Listed Buildings
• Ancient Monuments
• Hereditament's with a Rateable Value of £2,199 or less
• Possession only as a personal representative of a deceased person
• Possession only as a trustee in bankruptcy
• Possession only as a liquidator
• Possession only as a trustee under a Deed of Arrangement

Partly Occupied Properties

Where a property is only partly occupied for a short period of time and there is an intention to occupy the area in the future, it may be possible to apply for a temporary reduction to the amount of business rates payable.

If you wish to apply for this reduction the Revenues Section will require a scale plan of your property showing the unoccupied areas. On receipt of this an inspection will be carried out to determine whether a reduction is applicable. Relief is usually granted from the date the inspection is undertaken, therefore it is advisable to contact us as soon as possible. A request will then be issued to the Valuation Office in order that the rateable value can be apportioned between the occupied and unoccupied areas. A reduction is granted based on the rateable value of the unoccupied area, for no more than 6 months in the case of Industrial property and 3 months in the case of Commercial property.

For further information or to arrange an inspection please contact the Revenues Section.