Reliefs and reductions

12. Unoccupied Property Relief

Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period rates are payable in full unless the unoccupied property rate has been reduced by the Government by order. In most cases the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs.

In addition, there are a number of exemptions from the unoccupied property rate, e.g. listed buildings and small properties with rateable values of less than £2900. This threshold of £2900 was increased to £15000 for the 2009/2010 rate year and further increased to £18000 for the 2010/2011 rate year only.