Empty exemption

Business rates will not be payable during the first 3 months that the majority of properties are empty. After this period, full business rates are payable.

Some properties and businesses are exempt for a longer period:

  • industrial premises, such as warehouses, which are exempt for 6 months instead of 3
  • listed buildings, which are exempt indefinitely until they are re-occupied
  • buildings with a rateable value below £2,900 are exempt until they are re-occupied
  • properties owned by charities are exempt if, when next in use, they will be occupied for charitable purposes
  • community amateur sports clubs buildings if, when next in use, they will be used as a sports club

If you believe you qualify for this exemption period please complete our change form.

Last updated 25 April 2023