Empty property relief is when you don’t have to pay business rates on empty buildings for 3 months. After this time, most businesses must pay full business rates.

Some properties can get extended empty property relief. These are:

  • industrial premises (eg warehouses) - exempt for a further 3 months
  • listed buildings - until they’re reoccupied
  • buildings with a rateable value under £2,600 - until they’re reoccupied
  • properties owned by charities - only if the property’s next use will be mostly for charitable purposes
  • community amateur sports club buildings - only if the next use will be mostly as a sports club

Apply for empty property relief

Discretionary relief for partly empty properties

In certain cases, where a property is partly occupied for a short time, we may award discretionary relief in respect of the unoccupied part.

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