Free-rate period
If a non-domestic property is empty, we do not charge business rates for the first 3 months, or 6 months for some industrial properties.
This relief could apply if you are:
- a business operating from a premises but the property is now empty and will be reoccupied soon
- moving out of a property earlier than you said when you registered for business rates
- registered for business rates but your circumstances have now changed and you could not occupy the property on the date you said
- the legal representative or owner of a business property and one of your tenants is moving out
To get empty property relief, you must let us know when the property becomes empty.
End of the free-rate period
After the rate-free period of 3 or 6 months, you must pay full business rates.
If the former owner or leaseholder has already used the rate-free period, you will have to pay full business rates.
Extended free-rate period
If you have an empty property but you now have to pay full business rates, you may be able to get a longer rate-free period if your property:
- is a listed building (but only until it is reoccupied)
- has a rateable value under £2,900 (but only until it is reoccupied)
- is owned by a charity and will mostly be used for charitable purposes
- is a community amateur sports club and will mostly be used as a sports club
If your circumstances change
You must inform us if something changes that may mean you cannot get the relief anymore, such as:
- you move in to, or reoccupy, the property
- you are no longer the owner or leaseholder
You can tell us about any change of circumstances by emailing us at business.rates@islington.gov.uk or writing to us at:
Business Rates team
PO Box 34750
London N7 9WF
