Business rate exemptions

Business rate exemptions can apply to both empty and unoccupied properties.

Empty properties

Shops and offices that become empty are exempt from business rates for the first 3 months, after this period a 100% charge is payable.

Industrial premises such as factories, warehouses, workshops and stores are exempt for the first 6 months, after this period a 100% charge is payable.

Other properties exempt from paying empty property rates on an indefinite basis include:

• listed buildings
• ancient monuments
• where the liable person is a deceased person's representative
• where the liable person is subject to bankruptcy/winding up order
• where the ratepayer is a company in administration/liquidation
• where the rateable value is less than £2,900
• new properties where a completion notice has not been issued
• where occupation is prohibited by law
• where a property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by a community amateur sports club and appears likely to be next used for for the purposes of the club

Occupied properties

Certain occupied properties are exempt from business rates, these include:

• agricultural land and buildings
• fish farms
• fishing rights
• places of religious worship
• certain property of Trinity House, for example, lighthouses and buoys
• sewers
• property of drainage authorities
• parks
• property used for the disabled
• air raid protection works
• swinging moorings