When a non-domestic property becomes empty, there is no business rates charge for the first three months, or six months in the case of industrial property.
After the initial three or six-month rate-free period has expired, the empty property will be charged 100% of the business rates, as though the property was fully occupied. If the previous liable party (for example, former owner or leaseholder) has already claimed the exemption there will be no further reduction available.
If you have an empty property but you are now liable to pay full business rates, you may be exempt if the property is a listed building or has a rateable value of less than £2,900 (or under £2,600 if it is before 1 April 2017).
This relief could be applicable to you if:
- You are a business already operating from the premises but the property is currently empty and will be reoccupied soon.
- You are moving out of a property earlier than you stated when you registered for business rates.
- You are registered for business rates but your circumstances have subsequently changed and you were unable to occupy the property on the date stated.
- You are the legal representative or owner of a business property and one of your tenants is moving out.
In order to be eligible for empty property rates relief, you must let the council know when the property becomes empty.
If your circumstances change
You must inform us if something changes that may affect the relief you receive, such as:
- you move in to, or reoccupy, the property
- you are no longer the owner/leaseholder
You can tell us about any change of circumstances by emailing us at firstname.lastname@example.org or writing to us at:
Business Rates team
PO Box 34750
London N7 9WF