Unoccupied Property Rating

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, including Listed Buildings, properties where the ratepayer is either Bankrupt or Liquidated and properties with a Rateable Value below a prescribed amount.  The period of exemption from business rates for empty properties with a rateable value of less than £15,000 was extended for one year from 1 April 2009 until 31 March 2010.  The Government further extended empty property relief in 2010-11 so that all empty properties with a rateable value below £18,000 were also exempt from business rates.

With effect from 1 April 2011, only unoccupied properties with a rateable value below £2,600 will receive the 100% exemption.  There are also other exceptions from empty property rates, some of which are as follows:

• No business rates are payable on empty property for three months after the property becomes vacant.
• industrial premises, such as warehouses, are exempt for a further three months i.e. 6 months in total
• listed buildings are exempt until they become occupied again
• properties owned by charities are exempt if the property's next use is likely to be wholly or mainly for charitable purposes
• community amateur sports club buildings are exempt if their next use is likely to be wholly or mainly for a sports club

Full details on all exemptions can be obtained from the local authority. If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of your bill.