If a business property is empty

If a business property is empty, depending on its current use and potential occupation, you may benefit from reduced Business Rates.

If the property is empty for three months or less

There is no charge for the first three months.

If the property is industrial or a warehouse, there is no charge for the first six months.

If the property is empty for three months or more

After the initial rate-free period of three months for a non-domestic property, or six months for an industrial or warehouse property has expired, the empty property will be charged 100% of the Business Rates, as if the property was occupied.

Exemptions from the empty property charge

Some properties are exempt from the empty charge. These properties normally include listed buildings and properties with a rateable value of less than £2,900.

Exceptions to the rule

After the initial three or six month rate-free periods have expired, empty properties will be liable for 100% of the Business Rates as if the property was occupied.

However, properties may be exempt from this rule if:

• The property is held by a charity and the property’s next use is likely to be for a charitable purpose
• The property is held by a community amateur sports club and the property’s next use is likely to be for the purposes of the club

Some properties are exempt from paying rates while empty.

The most common examples of properties exempt from paying Business Rates while empty are:

• Listed buildings
• Properties with a rateable value of less than £2,900

Other types of property may become exempt under specific circumstances. For example, if occupation of the property becomes prohibited by law or the owner of the property is a company in administration.

If the property is not capable of occupation

It is possible for your property to be removed from the ratings list.

If your non-domestic property is not capable of beneficial occupation, is in poor condition and cannot be economically repaired, the VOA may judge that it should be removed from the ratings list.

Contact the Valuation Officer of HM Revenue and Customs at the Bristol Valuation Office to find out if your property is eligible to be removed from the ratings list.

Telephone: 03000 501 501

Email: ratingsouthwest@voa.gsi.gov.uk

If you disagree with your property’s rateable value

If you disagree with the rateable value that appears in the current rating list entry for your property, you can make an appeal against it to your local Valuation Office. This is also known as a proposal.

Find out how to appeal your property’s rateable value

You can access more information about empty properties and Business Rates on the GOV.UK website.