Empty Properties
Most properties do not pay business rates for the first three
months they are empty. This is increased to six months in the case
of an empty industrial property or warehouse. After this period,
the full amount will be charged.
There are certain types of empty property where no rates are
payable, even after the three month period expires. Examples
include
- properties with a rateable value under £2,600
- certain listed buildings and ancient monuments
- properties owned by charities or community amateur sports
clubs
- properties formerly occupied by companies in administration or
a bankrupt person
- those where the owner is the personal representative of a
deceased person
- those where occupation is prohibited by law