Business Rates discounts and exemptions

Exempted buildings and empty buildings relief

Exempted buildings

Certain properties are exempt from business rates.

Exemptions include:

  • agricultural land and buildings, including fish farms
  • buildings used for training or welfare of disabled people
  • buildings registered for public religious worship or church halls

Empty properties

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:

  • industrial premises (eg warehouses) are 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 clubs buildings - only if the next use will be mostly as a sports club

Claim an empty property relief

Apply for an empty property relief

Partly Empty Properties

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

More information is available on the Discretionary Relief page.