Empty properties
You will not have to pay Business Rates in the first three months that a property is empty and in certain industrial properties this can be extended to six months. After this period, Business Rates are then payable in full.
Charities and Community Amateur Sports Clubs (CASC)
The Business Rate for empty non-domestic properties owned by charities and community amateur sports clubs is zero, as long as it can be demonstrated that they will be charitable when not in use.
Permanent exemptions
Exemptions from paying empty property rates exist when:
- A property is unoccupied for a period of less than three months
- The law prohibits occupation
- A property is kept vacant by reason of action taken by the Crown, or any local authority or public body
- The rateable value of the property is less than £2,900
- A property is a listed building or ancient monument
- The person entitled to possession of the property is a personal representative of a deceased person, a liquidator or trustee or where the owner is subject to bankruptcy proceedings